Ch 15 - Flexible Budgeting Homework #of units Activity Raw Materials Direct Labor Variable OH Fixed OH 200 Original Budget $ 60 000 $ 50 000 $ 10 000 $ 20 000 $ 140 000 250 Actual Cost $ 70 000 $ 65 000 $ 11 000 $ 22 000 $ 168 000 Variance $ (10 000) U $ (15 000) U $ (1000) U $ (2 000) U $ (28 000) U Total Costs #of units 250 Flexed Budget $ per unit Variance Activity Raw Materials Direct Labor Variable OH Fixed OH Total Costs 200 Original Budget $ 60 000 50 000 $ 10 000 $ 20 000 $ $ $ $ $ 250 Actual Cost 70 000 65 000 11 000 22000 168 000 $ 140 000