Case Products manufactures two models of DVD storage cases: regular and deluxe. Presented is standard cost information for each model:

Cost Components		Regular		Deluxe
Direct materials
Lumber	2 board feet x $ 8 =	$ 16.00	3 board feet x $ 8 =	$ 24.00
Assembly kit	=	4.00	=	4.00
Direct labor	1 hour x $ 8 =	8.00	1.25 hours x $ 8 =	10.00
Variable overhead	1 labor hr. x $ 4 =	4.00	1.25 labor hrs. x $ 4 =	5.00
Total		$ 32.00		$ 43.00

Budgeted fixed manufacturing overhead is $24,000 per month. During July, the company produced 5,000 regular and 3,000 deluxe storage cases while incurring the following manufacturing costs:

Direct materials	$ 209,000
Direct labor	75,000
Variable overhead	32,000
Fixed overhead	30,500
Total	$ 346,500

Prepare a flexible budget performance report for the July manufacturing activities.

CASE PRODUCTS
Manufacturing Activites Performance Report
For the Month of July
		Flexible Budget Formula	Actual	Flexible Budget	Flexible Budget Variance
Volume
Regular			Answer	Answer
Deluxe			Answer	Answer
Variable Costs
Direct materials
Lumber
Regular		$Answer/unit		$Answer
Deluxe		Answer/unit		Answer
Assembly kits
Regular		Answer/unit		Answer
Deluxe		Answer/unit		Answer
Total			$Answer	Answer	Answer AnswerFU
Direct labor
Regular		Answer/unit		Answer
Deluxe		Answer/unit		Answer
Total			Answer	Answer	Answer AnswerFU
Variable overhead
Regular		Answer/unit		Answer
Deluxe		Answer/unit		Answer
Total			Answer	Answer	Answer AnswerFU
Fixed overhead			Answer	Answer	Answer AnswerFU
Total			$Answer	$Answer	$Answer AnswerFU