Flexible Budget for Varying Levels of Activity

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

Direct materials	$7.20
Direct labor	1.54
Variable overhead:
Supplies	0.23
Maintenance	0.19
Power	0.18

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

Required:

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1. Prepare a flexible budget for all costs of production for the following levels of production: 160,000 units, 170,000 units, and 175,000 units. Round your answers to the nearest cent, if required.

	Variable cost per unit	Range of Production in Units 160,000	Range of Production in Units 170,000	Range of Production in Units 175,000
Production costs:
Variable:
Direct materials	$fill in the blank 316c13ff503b03a_1	$fill in the blank 316c13ff503b03a_2	$fill in the blank 316c13ff503b03a_3	$fill in the blank 316c13ff503b03a_4
Direct labor	fill in the blank 316c13ff503b03a_5	fill in the blank 316c13ff503b03a_6	fill in the blank 316c13ff503b03a_7	fill in the blank 316c13ff503b03a_8
Variable overhead:
Supplies	fill in the blank 316c13ff503b03a_9	fill in the blank 316c13ff503b03a_10	fill in the blank 316c13ff503b03a_11	fill in the blank 316c13ff503b03a_12
Maintenance	fill in the blank 316c13ff503b03a_13	fill in the blank 316c13ff503b03a_14	fill in the blank 316c13ff503b03a_15	fill in the blank 316c13ff503b03a_16
Power	fill in the blank 316c13ff503b03a_17	fill in the blank 316c13ff503b03a_18	fill in the blank 316c13ff503b03a_19	fill in the blank 316c13ff503b03a_20
Total variable costs	$fill in the blank 316c13ff503b03a_21	$fill in the blank 316c13ff503b03a_22	$fill in the blank 316c13ff503b03a_23	$fill in the blank 316c13ff503b03a_24
Fixed overhead:
Supervision		$fill in the blank 316c13ff503b03a_25	$fill in the blank 316c13ff503b03a_26	$fill in the blank 316c13ff503b03a_27
Depreciation		fill in the blank 316c13ff503b03a_28	fill in the blank 316c13ff503b03a_29	fill in the blank 316c13ff503b03a_30
Other overhead		fill in the blank 316c13ff503b03a_31	fill in the blank 316c13ff503b03a_32	fill in the blank 316c13ff503b03a_33
Total fixed costs		$fill in the blank 316c13ff503b03a_34	$fill in the blank 316c13ff503b03a_35	$fill in the blank 316c13ff503b03a_36
Total production costs		$fill in the blank 316c13ff503b03a_37	$fill in the blank 316c13ff503b03a_38	$fill in the blank 316c13ff503b03a_39

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2. What is the per-unit total product cost for each of the production levels from Requirement 1? (Round each unit cost to the nearest cent.)

	Per-unit Product Cost
160,000	$fill in the blank eb2d31fc6069070_1
170,000	$fill in the blank eb2d31fc6069070_2
175,000	$fill in the blank eb2d31fc6069070_3

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3. What if Nashler Company's cost of maintenance rose to $0.22 per unit? How would that affect the unit product costs calculated in Requirement 2? If required, round your answer to the nearest cent.

by $fill in the blank 82f532ff305dfcd_2 per unit