Calculate the 8 Variances we learned. If the variance is favorable, indicate so by using (F). If unfavorable, indicate so by using (U).

Per Unit DM: DL: VOH: FOH: 10.0 lbs 8.0 hrs 8.0 hrs 8.0 hrs @ @ 12.50 per lb 17.75 per hr 6.00 per hr 4.00 per hr 125.00 142.00 48.00 32.00 347.00 Flexible Budget (based on 80% Productive Capacity) Unit 4,000 Production Percent of Capacity 3,500 70% 4,500 90% 80% DM Quantity DM $$ 10.0 125.00 35,000 437,500 40,000 500,000 45,000 562,500 DL Hours DL $$ 8.0 142.00 28,000 497,000 32,000 568,000 36,000 639,000 2.10 2.70 Indirect Material Indirect Labor Utilities Total VOH $$ 58,800 75,600 33,600 168,000 67,200 86,400 38,400 192,000 75,600 97,200 43,200 216,000 1.20 6.00 Rent -- Factory Deprec -- Factory Factory Insurance Supervisor Salaries Total FOH $$ 1.00 0.80 0.60 1.60 4.00 32,000 25,600 19,200 51,200 128,000 32,000 25,600 19,200 51,200 128,000 32,000 25,600 19,200 51,200 128,000 Actual Results (based on 90% Productive Capacity) DM: 46,500 lbs @ 12.20 per lb 567,300 DL: 35,400 hrs 19.15 per hr 677,910 = = Indirect Material Indirect Labor Utilities Rent -- Factory Deprec -- Factory Factory Insurance Supervisor Salaries Total Factory OH $$ 73,200 97,450 44,110 31,950 23,600 18,540 50,890 339,740 = =