Direct Materials budged Direct Costruts 0 Hale Sociales mandatores, among other things, Click the icon to view additional information) Mick the icon to view the budged direct.co Click the icon to view the direct materials Cho then to view the direct cost inputs) The budgeted direct inputs for each product in 2017 are as follows: Roest wool Unt dining is the man for March 2017 a los Actual Beginning Direct Material investory (2017) Broncos Blanket Ramanet Redwool Blackwoolric Broncos logo patches 50 0 Rannage ches D Broncoso patches Rangos Direct manufacturing her 1 o 1 5 hours Requirement 1. Prepare the following budgets m. Prepare the revenus dat Revenues Budget For the Month of March Units Selling Price Brontos antes 100 $ 300 Print Done Target Ending Direct Materiale inventory (1012017) Broncos Blanket Bams Blanket yards BBC World 0 20 Broncos gepach 10 0 30 Ortost routes Additional Blanket information Print Dane det for directing Fury 2017 and March 2017 areas February 2017 March 2017 Red wool bror yard) 5 10 11 14 13 Broncosopo poches per pochi . . Ranelage patches per patch) Manufacturing or colper hou 21 The company with blankets from fabric and so on a logo patch puchated from the cenedloge store site. The me are as follows: Broncos, with red bets and the Broncos logo Rams with back blankets and the Rams logo Also, the black blankets are slightly larger than the red blankets 831 tinue to the next question Dora Print Done - Finished Goods Inventory Sales and Other Information hools Hales Budgeted sales for March 2017 are 140 units of the Broncos blankets and 195 units of the Rama blankets. The budgeted saling prices per unit in March 2017 are $305 for the Broncos blankets and $378 for the Rama blankets. Assume the following in your Work in process inventories are negligible and ignored Direct materials inventory and finished goods inventory are coved using the FIFO method - Unit costs of direct materials purchased and finished goods are constant in March 2017 Data relating to finished goods inventory for March 2017 are as follows: Broncos Blanket Ram Bank Beginning inventory in 14 19 Beginning inventory in dollars foot $ 1.000 Target ning inventory in its 24 29 Done Requid Done a. Pred Revenues Budget For the Month of March Units Selling Price 1405 195 370 Total revenues Marutacturing Overhead Information Broncos Banks Ramsan Total The bed manufacturing overhead role for March 2017 is $17 per direct mandaluring her hour. The ugledu maruthung vereador March 2017 1. Both variable and fed manufacturing overheat code located to each unit of finished goods Print Done . Prepare the production budget in units Production Budget For the Month of March Broncos 100 Budgeted unissa 24 Add targetending finished goods inventory Total required units 105 29 Choose from any list or enter any number in the input fields and then continue to the next question s manufactures, among other things, woolen blankets for the athletic teams of the two local high schools. con to view additional information.) Manufacturing overhead (both variable and fixed) is allocated to each blanket on the base con to view the budgeted direct-cost.) manufacturing labor-hours per blanket (Click the icon to view the overhead information.) con to view the direct materials.) (Click the icon to view the finished goods inventory) icon to view the direct-cost inputs.) (Click the icon to view additional information.) Requirements 1. Prepare the following budgets. revenues budget 1. Prepare the following budgets for March 2017 Revenues Budget Revenues budget For the Month of March b. Production budget in units Units Direct material usage budget and direct material purchases budget Selling Price Total revenues d. Direct manufacturing labor costs budget nkets 140 $ 305 Manufacturing overhead costs budget 1. ats 195 378 Ending inventories budget direct materials and finished goods) g Cost of goods sold budget 2. Suppose Hale Specialties decides to incorporate continuous improvement into its budgeting process. Describe two areas where it could incorporate continuous improvement into the the production budget in units budget schedules in requirement 1. Production Budget Print For the Month of March Done Broncos 140 195 units sales 24 20 ending finished goods inventory red units e. om any list or enter any number in the input fields and then continue to the next question Hale Special manufactures, among other things, woolen blankets for the athletic beame of the two local high school Manufacturing overhead (both variable and foot) is located to each blanket on the basis of budgeted direct Click the icon to view additional information) manufacturing labor hours per banket Click the icon to view the budgeted direct.cont.) Click the loon to view the overhead formation) Pick the icon to view the finished goods inventory) (Click the icon to view the direct materials) Cick the icon to view additional information) Click the icon to view the direct continguts Read the remote Requirement 1. Prepare the following budgets Prepare the revenues budget. Revenues Budget For the Month of March Units Selling Price Total revenues Broncos Barkets 540 5 305 Rams Blankets 195 378 Total b. Prepare the production budget in units Production Budget For the Month of March Broncos Baterias 140 24 Add targelending finished goods inventory 20 Choose from any list or enter any number in the input fields and then continue to the next question ost.) (Click the icon to view the direct materials.) (Click the icon to view the direct-cost inputs.) Revenues Budget For the Month of March Units Selling Price 140 $ 305 Total revenues Broncos Blankets Rams Blankets 195 378 Total b. Prepare the production budget in units. Production Budget For the Month of March Broncos Rams 140 195 24 29 Budgeted units sales Add target ending finished goods inventory Total required units Deduct beginning finished goods inventory Units of finished goods to be produced 14 19 Choose from any list or enter any number in the input fields and then continue to the next question. ale special es, among other things, woolen blankets for the athletic teams of the two local high schools. (Click the icon to view additional information.) Click the icon to view the budgeted direct-cost.) (Click the icon to view the direct materials.) (Click the icon to view the direct-cost inputs.) Manufacturing overhead manufacturing labor-hou (Click the icon to vie (Click the icon to vie (Click the icon to view Read the requirements Total Black wool logo patches logo patches yds yds. yds yds yds Red wool Physical Units Budget Direct materials required for Broncos Rams yds. Total quantity of direct material to be used Cost Budget Available from beginning direct materials inventory (under a FIFO cost-flow assumption) Broncos Rams To be purchased this period Broncos Rams Direct materials to be used this period Now prepare March's direct material purchases budget. Choose from any list or enter any number in the input fields and then continue to the next question. Man man Hale Specialties manufactures, among other things, woolen blankets for the athletic teams of the two local high schools. (Click the icon to view additional information.) (Click the icon to view the budgeted direct-cost.) (Click the icon to view the direct materials.) Click the icon to view the direct-cost inputs.) Real Now prepare March's direct material purchases budget. Direct Materials Purchases Budget For the Month of March Materials Broncos Rams Red wool Black wool logo patches logo patches Total yds. 30 yds. 30 Physical Units Budget To be used in production Add target ending inventory Total requirement Deduct beginning inventory 30 yds. 20 yds. yds. 20 yds. yds 40 yds I b.dll I D.O.O 50 65 Purchases to be made yds yds. Cost Budget Purchases d. Prepare the direct manufacturing labor costs budget. (Abbreviation used: DMLH = Direct manufacturing labor hours) Choose from any list or enter any number in the input fields and then continue to the next question. (Click the icon to view additional information.) (Click the icon to view the budgeted direct-cost.) (Click the icon to view the direct materials.) Click the icon to view the direct-cost inputs.) manufacturing (Click the ic (Click the ic (Click the ic Read the requir Purchases d. Prepare the direct manufacturing labor costs budget. (Abbreviation used: DMLH = Direct manufacturing labor hours) Direct Manufacturing Labor Costs Budget For the Month of March Output units DMLH Total Hourly produced DMLH wage rate Total Broncos blankets 4.0 Rams blankets 5.0 per unit Total e. Prepare the manufacturing overhead costs budget. Start by selecing the formula, and calculating the budgeted variable manufacturing overhead costs for March. Variable manufacturing overhead costs Now prepare the total manufacturing overhead cost budgets by entering the appropriate amounts then calculate the total manufacturing over Choose from any list or enter any number in the input fields and then continue to the next question. Hale Specialties manufactures, among other things, woolen blankets for the athletic teams of the two local high schools. (Click the icon to view additional information.) (Click the icon to view the budgeted direct-cost.) (Click the icon to view the direct materials.) (Click the icon to view the direct-cost inputs.) Manufacturin manufacturin (Click the (Click the (Click the Read the requi Rams blankets 5.0 Total e. Prepare the manufacturing overhead costs budget. Start by selecing the formula, and calculating the budgeted variable manufacturing overhead costs for March. Variable manufacturing overhead costs X Now prepare the total manufacturing overhead cost budgets by entering the appropriate amounts then calculate the total manufacturing overhea Manufacturing Overhead Budget For the Month of March Variable manufacturing overhead costs Fixed manufacturing overhead costs Total manufacturing overhead costs f. Prepare the ending inventories budget direct materials and finished goods). Complete the information below by entering the appropriate amounts to calculate the unit costs of ending finished goods inventory for the Broncos ble Choose from any list or enter any number in the input fields and then continue to the next question. Hale Specialties manufactures, among other things, woolen blankets for the athletic teams of the two local high schools. Manufacturing overhea (Click the icon to view additional information.) manufacturing labor-hou (Click the icon to vie (Click the icon to view the budgeted direct-cost.) (Click the icon to vie (Click the icon to view the direct materials.) (Click the icon to vie (Click the icon to view the direct-cost inputs.) Read the requirements Total manufacturing overhead costs f. Prepare the ending inventories budget (direct materials and finished goods). Complete the information below by entering the appropriate amounts to calculate the unit costs of ending finished goods inventory for the Broncos blan manufacturing overhead divided by the total direct manufacturing labor hours. Unit Costs of Ending Finished Goods Inventory March 31, 2017 Product Broncos Cost per unit of input 11 Input per unit of output 5 yds. Cost per unit of input Total Rams Input per unit of output 6 yds 1 Total Wool 9 8 1 28 5 hrs. 28 4 hrs. 5 hrs. 4 hrs Logo Direct manufacturing labor Fixed manufacturing overhead Variable manufacturing overhead 17 5 hrs. 17 4 hrs Total Choose from any list or enter any number in the input fields and then continue to the next question mant (Click the icon to view additional information.) (Click the icon to view the budgeted direct-cost.) (Click the icon to view the direct materials.) (Click the icon to view the direct-cost inputs.) Reac Total Total Now prepare the ending inventories budget. Ending Inventories Budget March 31, 2017 Quantity Cost per unit Direct materials Red wool 30 $ 11 Black wool 20 13 Broncos logo 30 8 Rams logo 30 9 Finished goods Broncos blankets 24 Rams blankets 29 Total ending inventory Choose from any list or enter any number in the input fields and then continue to the next question. (Click the icon to view the budgeted direct-cost.) (Click the icon to view the direct materials.) (Click the icon to view the direct-cost inputs.) 0 TU my worry Reac g. Prepare the cost of goods sold budget. Cost of Goods Sold Budget For the Month of March, 2017 Beginning finished goods inventory, March 1 Direct materials used Direct manufacturing labor Manufacturing overhead Cost of goods manufactured Cost of goods available for sale Deduct ending finished goods inventory, March 31 Cost of goods sold Requirement 2. Suppose Hale Specialties decides to incorporate continuous improvement into its budgeting process. Select two areas To continually improve the direct material usage budget, the company should verify that the beginning inventory is as low as possible Hale Specialties can continually improve variable manufacturing overhead by budgeting more efficient use of the allocation base. Only by reducing the budget on a monthly basis for the amounts of fixed overhead can Hale Specialties continually improve fixed manu Choose from any list or enter any number in the input fields and then continue to the next question. Specialties manufactures, among other things, woolen blankets for the athletic teams of the two local high schools Manufacturing overhead (both variable and fixed) is allocated to each blanket on the basis of budget (Click the icon to view additional information.) manufacturing labor-hours per blanket Click the icon to view the budgeted direct cost) (Click the icon to view the overhead information) Click the icon to view the direct materials) Click the icon to view the finished goods inventory) Click the icon to view the direct controls.) (Click the icon to view additional information.) Read the mouirements For the Month of March, 2017 leginning finished goods inventory, March 1 Direct materials used Direct manufacturing labor Manufacturing overhead Cost of goods manufactured Cost of goods available for sale Deduct ending frihed goods inventory, March 31 Cost of good Requirement 2. Suppose Hale Specialties decides to incorporate continuous improvement into its budgeting process Select two areas where it could incorporate continuous improvement into the budget schedules in requiremere 1. To continually improve the deada Jaterial usage budget, the company should verity that the beginning inventory is as low as possible to decrease the materials used during production Hale Specialties can continually improve variable manufacturing overhead by budgeting more efficient use of the location base Only by reducing the budget on a monthly basis for the amounts of and overhead car le Specialties continually improve feed manufacturing overhead Direct manufacturing ibor can incorporate continuous improvement by revising the budpated usage of hair and tour en a menthly bas. By creasing the retunding finished goods nventory Hole Species will reduce the production budget morefore continually improve the direct material purchase budget Choose from any informiery number in the routelds and then continue to the next question Direct Materials budged Direct Costruts 0 Hale Sociales mandatores, among other things, Click the icon to view additional information) Mick the icon to view the budged direct.co Click the icon to view the direct materials Cho then to view the direct cost inputs) The budgeted direct inputs for each product in 2017 are as follows: Roest wool Unt dining is the man for March 2017 a los Actual Beginning Direct Material investory (2017) Broncos Blanket Ramanet Redwool Blackwoolric Broncos logo patches 50 0 Rannage ches D Broncoso patches Rangos Direct manufacturing her 1 o 1 5 hours Requirement 1. Prepare the following budgets m. Prepare the revenus dat Revenues Budget For the Month of March Units Selling Price Brontos antes 100 $ 300 Print Done Target Ending Direct Materiale inventory (1012017) Broncos Blanket Bams Blanket yards BBC World 0 20 Broncos gepach 10 0 30 Ortost routes Additional Blanket information Print Dane det for directing Fury 2017 and March 2017 areas February 2017 March 2017 Red wool bror yard) 5 10 11 14 13 Broncosopo poches per pochi . . Ranelage patches per patch) Manufacturing or colper hou 21 The company with blankets from fabric and so on a logo patch puchated from the cenedloge store site. The me are as follows: Broncos, with red bets and the Broncos logo Rams with back blankets and the Rams logo Also, the black blankets are slightly larger than the red blankets 831 tinue to the next question Dora Print Done - Finished Goods Inventory Sales and Other Information hools Hales Budgeted sales for March 2017 are 140 units of the Broncos blankets and 195 units of the Rama blankets. The budgeted saling prices per unit in March 2017 are $305 for the Broncos blankets and $378 for the Rama blankets. Assume the following in your Work in process inventories are negligible and ignored Direct materials inventory and finished goods inventory are coved using the FIFO method - Unit costs of direct materials purchased and finished goods are constant in March 2017 Data relating to finished goods inventory for March 2017 are as follows: Broncos Blanket Ram Bank Beginning inventory in 14 19 Beginning inventory in dollars foot $ 1.000 Target ning inventory in its 24 29 Done Requid Done a. Pred Revenues Budget For the Month of March Units Selling Price 1405 195 370 Total revenues Marutacturing Overhead Information Broncos Banks Ramsan Total The bed manufacturing overhead role for March 2017 is $17 per direct mandaluring her hour. The ugledu maruthung vereador March 2017 1. Both variable and fed manufacturing overheat code located to each unit of finished goods Print Done . Prepare the production budget in units Production Budget For the Month of March Broncos 100 Budgeted unissa 24 Add targetending finished goods inventory Total required units 105 29 Choose from any list or enter any number in the input fields and then continue to the next question s manufactures, among other things, woolen blankets for the athletic teams of the two local high schools. con to view additional information.) Manufacturing overhead (both variable and fixed) is allocated to each blanket on the base con to view the budgeted direct-cost.) manufacturing labor-hours per blanket (Click the icon to view the overhead information.) con to view the direct materials.) (Click the icon to view the finished goods inventory) icon to view the direct-cost inputs.) (Click the icon to view additional information.) Requirements 1. Prepare the following budgets. revenues budget 1. Prepare the following budgets for March 2017 Revenues Budget Revenues budget For the Month of March b. Production budget in units Units Direct material usage budget and direct material purchases budget Selling Price Total revenues d. Direct manufacturing labor costs budget nkets 140 $ 305 Manufacturing overhead costs budget 1. ats 195 378 Ending inventories budget direct materials and finished goods) g Cost of goods sold budget 2. Suppose Hale Specialties decides to incorporate continuous improvement into its budgeting process. Describe two areas where it could incorporate continuous improvement into the the production budget in units budget schedules in requirement 1. Production Budget Print For the Month of March Done Broncos 140 195 units sales 24 20 ending finished goods inventory red units e. om any list or enter any number in the input fields and then continue to the next question Hale Special manufactures, among other things, woolen blankets for the athletic beame of the two local high school Manufacturing overhead (both variable and foot) is located to each blanket on the basis of budgeted direct Click the icon to view additional information) manufacturing labor hours per banket Click the icon to view the budgeted direct.cont.) Click the loon to view the overhead formation) Pick the icon to view the finished goods inventory) (Click the icon to view the direct materials) Cick the icon to view additional information) Click the icon to view the direct continguts Read the remote Requirement 1. Prepare the following budgets Prepare the revenues budget. Revenues Budget For the Month of March Units Selling Price Total revenues Broncos Barkets 540 5 305 Rams Blankets 195 378 Total b. Prepare the production budget in units Production Budget For the Month of March Broncos Baterias 140 24 Add targelending finished goods inventory 20 Choose from any list or enter any number in the input fields and then continue to the next question ost.) (Click the icon to view the direct materials.) (Click the icon to view the direct-cost inputs.) Revenues Budget For the Month of March Units Selling Price 140 $ 305 Total revenues Broncos Blankets Rams Blankets 195 378 Total b. Prepare the production budget in units. Production Budget For the Month of March Broncos Rams 140 195 24 29 Budgeted units sales Add target ending finished goods inventory Total required units Deduct beginning finished goods inventory Units of finished goods to be produced 14 19 Choose from any list or enter any number in the input fields and then continue to the next question. ale special es, among other things, woolen blankets for the athletic teams of the two local high schools. (Click the icon to view additional information.) Click the icon to view the budgeted direct-cost.) (Click the icon to view the direct materials.) (Click the icon to view the direct-cost inputs.) Manufacturing overhead manufacturing labor-hou (Click the icon to vie (Click the icon to vie (Click the icon to view Read the requirements Total Black wool logo patches logo patches yds yds. yds yds yds Red wool Physical Units Budget Direct materials required for Broncos Rams yds. Total quantity of direct material to be used Cost Budget Available from beginning direct materials inventory (under a FIFO cost-flow assumption) Broncos Rams To be purchased this period Broncos Rams Direct materials to be used this period Now prepare March's direct material purchases budget. Choose from any list or enter any number in the input fields and then continue to the next question. Man man Hale Specialties manufactures, among other things, woolen blankets for the athletic teams of the two local high schools. (Click the icon to view additional information.) (Click the icon to view the budgeted direct-cost.) (Click the icon to view the direct materials.) Click the icon to view the direct-cost inputs.) Real Now prepare March's direct material purchases budget. Direct Materials Purchases Budget For the Month of March Materials Broncos Rams Red wool Black wool logo patches logo patches Total yds. 30 yds. 30 Physical Units Budget To be used in production Add target ending inventory Total requirement Deduct beginning inventory 30 yds. 20 yds. yds. 20 yds. yds 40 yds I b.dll I D.O.O 50 65 Purchases to be made yds yds. Cost Budget Purchases d. Prepare the direct manufacturing labor costs budget. (Abbreviation used: DMLH = Direct manufacturing labor hours) Choose from any list or enter any number in the input fields and then continue to the next question. (Click the icon to view additional information.) (Click the icon to view the budgeted direct-cost.) (Click the icon to view the direct materials.) Click the icon to view the direct-cost inputs.) manufacturing (Click the ic (Click the ic (Click the ic Read the requir Purchases d. Prepare the direct manufacturing labor costs budget. (Abbreviation used: DMLH = Direct manufacturing labor hours) Direct Manufacturing Labor Costs Budget For the Month of March Output units DMLH Total Hourly produced DMLH wage rate Total Broncos blankets 4.0 Rams blankets 5.0 per unit Total e. Prepare the manufacturing overhead costs budget. Start by selecing the formula, and calculating the budgeted variable manufacturing overhead costs for March. Variable manufacturing overhead costs Now prepare the total manufacturing overhead cost budgets by entering the appropriate amounts then calculate the total manufacturing over Choose from any list or enter any number in the input fields and then continue to the next question. Hale Specialties manufactures, among other things, woolen blankets for the athletic teams of the two local high schools. (Click the icon to view additional information.) (Click the icon to view the budgeted direct-cost.) (Click the icon to view the direct materials.) (Click the icon to view the direct-cost inputs.) Manufacturin manufacturin (Click the (Click the (Click the Read the requi Rams blankets 5.0 Total e. Prepare the manufacturing overhead costs budget. Start by selecing the formula, and calculating the budgeted variable manufacturing overhead costs for March. Variable manufacturing overhead costs X Now prepare the total manufacturing overhead cost budgets by entering the appropriate amounts then calculate the total manufacturing overhea Manufacturing Overhead Budget For the Month of March Variable manufacturing overhead costs Fixed manufacturing overhead costs Total manufacturing overhead costs f. Prepare the ending inventories budget direct materials and finished goods). Complete the information below by entering the appropriate amounts to calculate the unit costs of ending finished goods inventory for the Broncos ble Choose from any list or enter any number in the input fields and then continue to the next question. Hale Specialties manufactures, among other things, woolen blankets for the athletic teams of the two local high schools. Manufacturing overhea (Click the icon to view additional information.) manufacturing labor-hou (Click the icon to vie (Click the icon to view the budgeted direct-cost.) (Click the icon to vie (Click the icon to view the direct materials.) (Click the icon to vie (Click the icon to view the direct-cost inputs.) Read the requirements Total manufacturing overhead costs f. Prepare the ending inventories budget (direct materials and finished goods). Complete the information below by entering the appropriate amounts to calculate the unit costs of ending finished goods inventory for the Broncos blan manufacturing overhead divided by the total direct manufacturing labor hours. Unit Costs of Ending Finished Goods Inventory March 31, 2017 Product Broncos Cost per unit of input 11 Input per unit of output 5 yds. Cost per unit of input Total Rams Input per unit of output 6 yds 1 Total Wool 9 8 1 28 5 hrs. 28 4 hrs. 5 hrs. 4 hrs Logo Direct manufacturing labor Fixed manufacturing overhead Variable manufacturing overhead 17 5 hrs. 17 4 hrs Total Choose from any list or enter any number in the input fields and then continue to the next question mant (Click the icon to view additional information.) (Click the icon to view the budgeted direct-cost.) (Click the icon to view the direct materials.) (Click the icon to view the direct-cost inputs.) Reac Total Total Now prepare the ending inventories budget. Ending Inventories Budget March 31, 2017 Quantity Cost per unit Direct materials Red wool 30 $ 11 Black wool 20 13 Broncos logo 30 8 Rams logo 30 9 Finished goods Broncos blankets 24 Rams blankets 29 Total ending inventory Choose from any list or enter any number in the input fields and then continue to the next question. (Click the icon to view the budgeted direct-cost.) (Click the icon to view the direct materials.) (Click the icon to view the direct-cost inputs.) 0 TU my worry Reac g. Prepare the cost of goods sold budget. Cost of Goods Sold Budget For the Month of March, 2017 Beginning finished goods inventory, March 1 Direct materials used Direct manufacturing labor Manufacturing overhead Cost of goods manufactured Cost of goods available for sale Deduct ending finished goods inventory, March 31 Cost of goods sold Requirement 2. Suppose Hale Specialties decides to incorporate continuous improvement into its budgeting process. Select two areas To continually improve the direct material usage budget, the company should verify that the beginning inventory is as low as possible Hale Specialties can continually improve variable manufacturing overhead by budgeting more efficient use of the allocation base. Only by reducing the budget on a monthly basis for the amounts of fixed overhead can Hale Specialties continually improve fixed manu Choose from any list or enter any number in the input fields and then continue to the next question. Specialties manufactures, among other things, woolen blankets for the athletic teams of the two local high schools Manufacturing overhead (both variable and fixed) is allocated to each blanket on the basis of budget (Click the icon to view additional information.) manufacturing labor-hours per blanket Click the icon to view the budgeted direct cost) (Click the icon to view the overhead information) Click the icon to view the direct materials) Click the icon to view the finished goods inventory) Click the icon to view the direct controls.) (Click the icon to view additional information.) Read the mouirements For the Month of March, 2017 leginning finished goods inventory, March 1 Direct materials used Direct manufacturing labor Manufacturing overhead Cost of goods manufactured Cost of goods available for sale Deduct ending frihed goods inventory, March 31 Cost of good Requirement 2. Suppose Hale Specialties decides to incorporate continuous improvement into its budgeting process Select two areas where it could incorporate continuous improvement into the budget schedules in requiremere 1. To continually improve the deada Jaterial usage budget, the company should verity that the beginning inventory is as low as possible to decrease the materials used during production Hale Specialties can continually improve variable manufacturing overhead by budgeting more efficient use of the location base Only by reducing the budget on a monthly basis for the amounts of and overhead car le Specialties continually improve feed manufacturing overhead Direct manufacturing ibor can incorporate continuous improvement by revising the budpated usage of hair and tour en a menthly bas. By creasing the retunding finished goods nventory Hole Species will reduce the production budget morefore continually improve the direct material purchase budget Choose from any informiery number in the routelds and then continue to the next