i need calculation

32

Megan, Inc. uses the following standard costs per unit for one of its products: Direct labor (1.70 hrs. @ $4.40/hr.) = $7.48; overhead (1.80 hrs. @ $2.20/hr.) = $3.96. The flexible budget for overhead is $104,000 plus $0.90 per direct labor hour (DLH). Actual data for the month show total overhead costs of $199,000, total fixed overhead of $108,500, 73,600 hours worked, and 36,000 units produced.

The fixed overhead spending variance for Megan, Inc. for the month is:

34

Gerhan Company's flexible budget for the units actually manufactured in May shows $14,995 of total factory overhead; this output level represents 66.00% of available capacity. During May the company applied overhead to production at the rate of $2.80 per direct labor hour (DLH), based on a denominator volume level of 5,671 DLHs, which represents 85.00% of available capacity. The company spent 4,700 DLHs and incurred $15,560 of total factory overhead cost during May, including $6,480 for fixed factory overhead.

What is the variable factory overhead spending variance in May, assuming Gerhan uses a four-variance breakdown (decomposition) of the total overhead variance?

35

In September, Larson Inc. sold 44,000 units of its only product for $262,000 and incurred a total cost of $249,100, of which $27,300 is fixed costs. The flexible budget for September showed total sales of $330,000. Among variances of the period were: total variable cost flexible-budget variance, $8,700U; total flexible-budget variance, $68,500U; and, sales volume variance, in terms of contribution margin, $29,700U.

The total sales revenue in the master budget for September was: