Data Table Flexible Budget Variance (F orU) Actual % Variance Speed-Subunit )X Direct Materials Direct Labor Indirect Labor Utilities Depreciation Repairs and Maintenance Total Results Flexible Budget (F or U) 26,600 13,700 23,600 11,600 27,000 5,000 107,500 $28,700 $ 13,100 26,700 12,500 27,000 4,200 $ 112,200 $ PrintDone Data Table Flexible Budget Variance (F orU) Actual % Variance Speed-Subunit )X Direct Materials Direct Labor Indirect Labor Utilities Depreciation Repairs and Maintenance Total Results Flexible Budget (F or U) 26,600 13,700 23,600 11,600 27,000 5,000 107,500 $28,700 $ 13,100 26,700 12,500 27,000 4,200 $ 112,200 $ PrintDone