Flexible Budget for Varying Levels of Activity

Nashler Company has the following budgeted variable costs per unit produced:

Budgeted fixed overhead costs per month include supervision of $$98,000,$ depreciation of $$76,000,$ and other overhead of $$245,000.$

In March, Nashler Company produced $163,200$ units and had the following actual costs:

Other overhead $,244,300$ Required: column.

Nashler Company

Performance Report

The materials variance would be $

The total cost variance would by $