Flexible Budget:

$12345678910$INESS $1314$

$5/8$

$100\%$

$+$

A

Chapter $2$ Manag

Prepare a flex budget

B

C

BARTON ROBOTICS Manufacturing Overhead Static Budget Report For the Year Ended December $31,2022$

Budget

Actual

$10,000$

$12,000$

D

E

Difference

Favourable $-$ F Unfavourable$-$U

Production in units

Costs

Indirect materials

Indirect labour

Utilities

$ $250,000$

$ $295,000$

$ $45,000$

U

$260,000$

$312,000$

$52,000$

U

$190,000$

$225,000$

$35,000$

U

Depreciation

$280,000$

$280,000$

$0$

Property taxes

Supervision

$70,000$

$70,000$

$0$

$50,000$

$50,000$

$0$

$$1,100,000$

$$1,232,000$

$$132,000$

U

If the actual data given was just for one period say the month ended august $31$st$,$ but the budget given was based on annual numbers, how would this change how you prepare the flexible budget for august?