Culver Possible Inc. ( CP) is a manufacturer of toaster ovens. To improve control over operations, the president of CP wants to begin using a flexible budgeting system, rather than using only the current master budget. The following data are available for CPs expected costs at production levels of 104,400, 116,000, and 127,600 units.

Variable costs
Manufacturing		$ 6 per unit
Administrative		$ 4 per unit
Selling		$ 3 per unit
Fixed costs
Manufacturing		$ 185,600
Administrative		$ 92,800

(a)

Prepare a flexible budget for each of the possible production levels: 104,400, 116,000, and 127,600 units. (List variable costs before fixed costs.)

CULVER POSSIBLE INC. Flexible Production Cost Budget
select an opening name for this budget Production LevelsTotal Variable CostsActivity LevelAdministrativeTotal Fixed CostsVariable CostsSellingFixed CostsManufacturingTotal Costs
select an item Production LevelsVariable CostsTotal CostsTotal Variable CostsAdministrativeTotal Fixed CostsManufacturingFixed CostsSellingActivity Level		enter a number		enter a number		enter a number
select an opening name for section one Production LevelsAdministrativeManufacturingTotal CostsSellingTotal Fixed CostsFixed CostsActivity LevelVariable CostsTotal Variable Costs
select an item Variable CostsSellingTotal CostsFixed CostsProduction LevelsTotal Variable CostsManufacturingTotal Fixed CostsActivity LevelAdministrative		$ enter a dollar amount		$ enter a dollar amount		$ enter a dollar amount
select an item Production LevelsFixed CostsTotal Fixed CostsAdministrativeManufacturingTotal Variable CostsTotal CostsActivity LevelSellingVariable Costs		enter a dollar amount		enter a dollar amount		enter a dollar amount
select an item Total Variable CostsTotal CostsFixed CostsActivity LevelSellingTotal Fixed CostsProduction LevelsManufacturingVariable CostsAdministrative		enter a dollar amount		enter a dollar amount		enter a dollar amount
select a closing name for section one Variable CostsTotal CostsAdministrativeProduction LevelsTotal Variable CostsManufacturingFixed CostsSellingTotal Fixed CostsActivity Level		enter a total amount for section one		enter a total amount for section one		enter a total amount for section one
select an opening name for section two Variable CostsTotal Variable CostsManufacturingFixed CostsTotal Fixed CostsSellingProduction LevelsTotal CostsActivity LevelAdministrative
select an item SellingManufacturingTotal Variable CostsTotal CostsFixed CostsTotal Fixed CostsProduction LevelsAdministrativeActivity LevelVariable Costs		enter a dollar amount		enter a dollar amount		enter a dollar amount
select an item Production LevelsVariable CostsActivity LevelManufacturingTotal Variable CostsSellingTotal Fixed CostsTotal CostsAdministrativeFixed Costs		enter a dollar amount		enter a dollar amount		enter a dollar amount
select a closing name for section two ManufacturingTotal Variable CostsActivity LevelTotal Fixed CostsTotal CostsAdministrativeSellingFixed CostsProduction LevelsVariable Costs		enter a total amount for section two		enter a total amount for section two		enter a total amount for section two
select a closing name for this budget ManufacturingActivity LevelVariable CostsProduction LevelsAdministrativeSellingTotal Fixed CostsTotal CostsTotal Variable CostsFixed Costs		$ enter a total amount		$ enter a total amount		$ enter a total amount

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