I need help completing e, f, g, h. Formulas would be greatly appreciated.

B E G K M N R 1 Flexible Budget and Standard Cost Project a. \begin{tabular}{|c|c|c|c|c|c|} \hline 3 & Standard Cost Card & Quantity & & Cost & Total \\ \hline 5 & Direct Material WHAM & 5 & x & $0.70 & $3.50 \\ \hline 6 & Direct Labor & 1.2 & x & $16 & $19.20 \\ \hline 7 & Factory Overhead & 1.2 & x & 2.15 & $2.58 \\ \hline 8 & & \multirow{2}{*}{\multicolumn{3}{|c|}{ ( $1.25 variable, $0.90 Fixed) }} & \\ \hline 9 & Total Cost & & & & $25.28 \\ \hline \end{tabular} show the breakdown of your FOH rate into both Variable and Fixed portions b. \begin{tabular}{|c|c|c|c|c|c|c|} \hline & \multirow{2}{*}{\multicolumn{2}{|c|}{ Flexible }} & \multirow{2}{*}{\multicolumn{2}{|c|}{\begin{tabular}{c} Actual \\ Production \end{tabular}}} & \multirow{3}{*}{\begin{tabular}{c} Flexible \\ Budget \\ Variance \end{tabular}} & \multirow{3}{*}{\begin{tabular}{l} Favorable or \\ Unfavorable? \end{tabular}} \\ \hline & & & & & & \\ \hline & & Budget & & nd Sales & & \\ \hline Units & & 40,000 & & 40,000 & & \\ \hline Sales & $ & 2,000,000 & $ & 2,029,000 & (29,000) & Favorable \\ \hline \multicolumn{7}{|l|}{ Variable Costs: } \\ \hline Direct Materials WHAM & $ & 140,000 & $ & 142,800 & 2,800 & Unfavorable \\ \hline Direct Labor & $ & 768,000 & $ & 821,520 & 53,520 & unfavorable \\ \hline Variable FOH & $ & 60,000 & $ & 59,300 & 700 & favorable \\ \hline Variable S\&A & $ & 322,000 & $ & 322,000 & $ & \\ \hline Interest Expense & $ & 30 & $ & 30 & - & \\ \hline Contribution Margin & $ & 709,970 & $ & 683,350 & 26,620 & unfavorable \\ \hline Fixed Costs - FOH & $ & 34,020 & $ & 33,220 & 800 & favorable \\ \hline Fixed Costs - S\&A & $ & 375,600 & $ & 377,000 & 1,400 & favorable \\ \hline Operating Income & $ & 300,350 & $ & 273,130 & 27,220 & unfavorable \\ \hline \end{tabular} Example of how your variance analysis should look like: 25 36 37 38 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 20 40 41 42 43 44 45 46 47 c. 40 49 50 51 53 53 54 55 56 57 58 59 60 61 62 63 64 6.5 67 68 69 70 d. 71 71 Direct Material WHAM NOTE! I did not use formulas in this example. You should! \begin{tabular}{|c|c|c|c|c|c|} \hline A & c & E & G & 1 & k \\ \hline 6 & \multicolumn{5}{|c|}{ Inserted for reference: Various parts of the Master Budget } \\ \hline 7 & & & & & \\ \hline 8 & Vaughan Company & & & & \\ \hline 9 & Sales Budget & & & & Total \\ \hline 0 & 3rd Quarter & July & August & September & 3rd Quarter \\ \hline 1 & \multirow[b]{2}{*}{ Sales in Units } & & & & \\ \hline 2 & & 10,000 & 7,500 & 15,000 & 32,500 \\ \hline 3 & Selling Price per Unit & 50 & 50 & 50 & 50 \\ \hline 4 & Total Sales in \$ & 500,000 & 375,000 & 750,000 & 1,625,000 \\ \hline \\ \hline 6 & Vaughan Company & & & & \\ \hline 7 & RM Budget & & & & Total \\ \hline 8 & 3rd Quarter & July & August & September & 3rd Quarter \\ \hline 9 & \multirow[b]{2}{*}{ Required Production } & & & & \\ \hline 0 & & 9,500 & 9,000 & 13,000 & 31,500 \\ \hline 1 & RM per Unit & 5 & 5 & 5 & 5 \\ \hline 2 & Production Needs & 47,500 & 45,000 & 65,000 & 157,500 \\ \hline 3 & Add: Desired End Inventory & 13,500 & 19,500 & 7,800 & 7,800 \\ \hline 4 & Total Needs & 61,000 & 64,500 & 72,800 & 165,300 \\ \hline 5 & Less: Beginning Inventory & (14,250) & (13,500) & (19,500) & (14,250) \\ \hline 6 & RM to be Purchased & 46,750 & 51,000 & 53,300 & 151,050 \\ \hline 7 & Cost of RM per pound & X$0.70 & X$0.70 & X$0.70 & X$0.70 \\ \hline 8 & Cost of RM to be Purchased & 32,725 & 35,700 & 37,310 & 105,735 \\ \hline \\ \hline 0 & Vaughan Company & & & & \\ \hline 1 & DL Budget & & & & Total \\ \hline 2 & 3rd Quarter & July & August & September & 3rd Quarter \\ \hline & & & & & \\ \hline 4 & Budgeted Production in Units & 9,500 & 9,000 & 13,000 & 31,500 \\ \hline 5 & DLH per Unit & X1.2 & \begin{tabular}{ll} X1.2 \\ \end{tabular} & X1.2 & X1.2 \\ \hline 6 & Total DLH needed & 11,400 & 10,800 & 15,600 & 37,800 \\ \hline 7 & Cost per DLH & 16 & 16 & 16 & 16 \\ \hline 8 & Total Direct Labor Cost & 182,400 & 172,800 & 249,600 & 604,800 \\ \hline 9 & & & & & \\ \hline 0 & Vaughan Company & & & & \\ \hline 1 & FOH Budget & & & & Total \\ \hline 2 & 3rd Quarter & July & August & September & 3rd Quarter \\ \hline & & & & & \\ \hline 4 & Budgeted DLH & 11,400 & 10,800 & 15,600 & 37,800 \\ \hline 5 & Variable FOH rate & X$1.25 & X$1.25 & X$1.25 & X$1.25 \\ \hline 6 & Total Variable FOH & 14,250 & 13,500 & 19,500 & 47,250 \\ \hline 7 & Fixed FOH & 11,340 & 111,340 & \begin{tabular}{ll|} 11,340 \\ \end{tabular} & 34,020 \\ \hline 8 & Total FOH & 25,590 & 24,840 & 30,840 & 81,270 \\ \hline 9 & Less: Depreciation & & \begin{tabular}{l} (4,000) \\ \end{tabular} & (4,000) & \begin{tabular}{l} (12,000) \\ \end{tabular} \\ \hline 0 & Cash Needed for FOH & 21,590 & 20,840 & 26,840 & 69,270 \\ \hline 1 & & & & & \\ \hline 2 & Total FOH per Budget & & & & 81,270 \\ \hline 3 & Budgeted DLH this period & & & & 37,800 \\ \hline & Predetermined FOH per DLH & & & & 2.15 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|l|}{ Vaughan Company } \\ \hline S\&A Budget & & & & Total \\ \hline 3rd Quarter & July & August & September & 3rd Quarter \\ \hline Budgeted Sales in units & 10,000 & 7,500 & 15,000 & 32,500 \\ \hline Variable S\&A Expenses & X$8.00 & X$8.00 & X$8.00 & X$8.00 \\ \hline Budgeted Variable S\&A Exp. & 80,000 & 60,000 & 120,000 & 260,000 \\ \hline Budgeted Fixed S\&A & 125,200 & 125,200 & 125,200 & 375,600 \\ \hline Total Selling \& Admin. & 205,200 & 185,200 & 245,200 & 635,600 \\ \hline Less: Depreciation & (3,000) & (3,000) & (3,000) & (9,000) \\ \hline Less: Bad Debt Expense & (50,000) & (37,500) & (75,000) & (162,500) \\ \hline Budgeted Cash S\&A Expenses & 152,200 & 144,700 & 167,200 & 464,100 \\ \hline \multicolumn{5}{|l|}{ Vaughan Company } \\ \hline \multicolumn{5}{|l|}{ Cash Budget } \\ \hline 3rd Quarter & July & August & September & \\ \hline Beginning Cash Balance & 50,000 & 50,872 & 50,587 & \\ \hline \multicolumn{5}{|l|}{ Add: } \\ \hline Cash Receipts & 390,000 & 375,000 & 562,500 & \\ \hline Total Cash Available & 440,000 & 425,872 & 613,087 & \\ \hline \multicolumn{5}{|l|}{ Less: Disbursements } \\ \hline Direct Materials WHAM & 35,938 & 33,915 & 36,344 & \\ \hline Direct Labor & 182,400 & 172,800 & 249,600 & \\ \hline FOH & 21,590 & 20,840 & 26,840 & \\ \hline S\&A Expenses & 152,200 & 144,700 & 167,200 & \\ \hline Total Disbursements & 392,128 & 372,255 & 479,984 & \\ \hline Cash Balance (Deficit) & 47,872 & 53,617 & 133,103 & \\ \hline Borrowings & 3,000 & & & \\ \hline RePayments & & (3,000) & & \\ \hline Interest & & (30) & & \\ \hline Ending Cash Balance & 50,872 & 50,587 & 133,103 & \\ \hline \multicolumn{5}{|l|}{ Vaughan Company } \\ \hline Budgeted Income Statement & & & & Total \\ \hline 3rd Quarter & July & August & September & 3rd Quarter \\ \hline Sales & 500,000 & 375,000 & 750,000 & 1,625,000 \\ \hline Less: CGS & (252,800) & (189,600) & (379,200) & (821,600) \\ \hline Gross Margin & 247,200 & 185,400 & 370,800 & 803,400 \\ \hline Less: S\&A Expenses & (205,200) & (185,200) & (245,200) & (635,600) \\ \hline Net Operating Income & 42,000 & 200 & 125,600 & 167,800 \\ \hline Less: Interest Expense & - & (30) & - & (30) \\ \hline Net Income & 42,000 & \begin{tabular}{l|l|} 170 \\ \end{tabular} & 125,600 & 167,770 \\ \hline \end{tabular} B E G K M N R 1 Flexible Budget and Standard Cost Project a. \begin{tabular}{|c|c|c|c|c|c|} \hline 3 & Standard Cost Card & Quantity & & Cost & Total \\ \hline 5 & Direct Material WHAM & 5 & x & $0.70 & $3.50 \\ \hline 6 & Direct Labor & 1.2 & x & $16 & $19.20 \\ \hline 7 & Factory Overhead & 1.2 & x & 2.15 & $2.58 \\ \hline 8 & & \multirow{2}{*}{\multicolumn{3}{|c|}{ ( $1.25 variable, $0.90 Fixed) }} & \\ \hline 9 & Total Cost & & & & $25.28 \\ \hline \end{tabular} show the breakdown of your FOH rate into both Variable and Fixed portions b. \begin{tabular}{|c|c|c|c|c|c|c|} \hline & \multirow{2}{*}{\multicolumn{2}{|c|}{ Flexible }} & \multirow{2}{*}{\multicolumn{2}{|c|}{\begin{tabular}{c} Actual \\ Production \end{tabular}}} & \multirow{3}{*}{\begin{tabular}{c} Flexible \\ Budget \\ Variance \end{tabular}} & \multirow{3}{*}{\begin{tabular}{l} Favorable or \\ Unfavorable? \end{tabular}} \\ \hline & & & & & & \\ \hline & & Budget & & nd Sales & & \\ \hline Units & & 40,000 & & 40,000 & & \\ \hline Sales & $ & 2,000,000 & $ & 2,029,000 & (29,000) & Favorable \\ \hline \multicolumn{7}{|l|}{ Variable Costs: } \\ \hline Direct Materials WHAM & $ & 140,000 & $ & 142,800 & 2,800 & Unfavorable \\ \hline Direct Labor & $ & 768,000 & $ & 821,520 & 53,520 & unfavorable \\ \hline Variable FOH & $ & 60,000 & $ & 59,300 & 700 & favorable \\ \hline Variable S\&A & $ & 322,000 & $ & 322,000 & $ & \\ \hline Interest Expense & $ & 30 & $ & 30 & - & \\ \hline Contribution Margin & $ & 709,970 & $ & 683,350 & 26,620 & unfavorable \\ \hline Fixed Costs - FOH & $ & 34,020 & $ & 33,220 & 800 & favorable \\ \hline Fixed Costs - S\&A & $ & 375,600 & $ & 377,000 & 1,400 & favorable \\ \hline Operating Income & $ & 300,350 & $ & 273,130 & 27,220 & unfavorable \\ \hline \end{tabular} Example of how your variance analysis should look like: 25 36 37 38 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 20 40 41 42 43 44 45 46 47 c. 40 49 50 51 53 53 54 55 56 57 58 59 60 61 62 63 64 6.5 67 68 69 70 d. 71 71 Direct Material WHAM NOTE! I did not use formulas in this example. You should! \begin{tabular}{|c|c|c|c|c|c|} \hline A & c & E & G & 1 & k \\ \hline 6 & \multicolumn{5}{|c|}{ Inserted for reference: Various parts of the Master Budget } \\ \hline 7 & & & & & \\ \hline 8 & Vaughan Company & & & & \\ \hline 9 & Sales Budget & & & & Total \\ \hline 0 & 3rd Quarter & July & August & September & 3rd Quarter \\ \hline 1 & \multirow[b]{2}{*}{ Sales in Units } & & & & \\ \hline 2 & & 10,000 & 7,500 & 15,000 & 32,500 \\ \hline 3 & Selling Price per Unit & 50 & 50 & 50 & 50 \\ \hline 4 & Total Sales in \$ & 500,000 & 375,000 & 750,000 & 1,625,000 \\ \hline \\ \hline 6 & Vaughan Company & & & & \\ \hline 7 & RM Budget & & & & Total \\ \hline 8 & 3rd Quarter & July & August & September & 3rd Quarter \\ \hline 9 & \multirow[b]{2}{*}{ Required Production } & & & & \\ \hline 0 & & 9,500 & 9,000 & 13,000 & 31,500 \\ \hline 1 & RM per Unit & 5 & 5 & 5 & 5 \\ \hline 2 & Production Needs & 47,500 & 45,000 & 65,000 & 157,500 \\ \hline 3 & Add: Desired End Inventory & 13,500 & 19,500 & 7,800 & 7,800 \\ \hline 4 & Total Needs & 61,000 & 64,500 & 72,800 & 165,300 \\ \hline 5 & Less: Beginning Inventory & (14,250) & (13,500) & (19,500) & (14,250) \\ \hline 6 & RM to be Purchased & 46,750 & 51,000 & 53,300 & 151,050 \\ \hline 7 & Cost of RM per pound & X$0.70 & X$0.70 & X$0.70 & X$0.70 \\ \hline 8 & Cost of RM to be Purchased & 32,725 & 35,700 & 37,310 & 105,735 \\ \hline \\ \hline 0 & Vaughan Company & & & & \\ \hline 1 & DL Budget & & & & Total \\ \hline 2 & 3rd Quarter & July & August & September & 3rd Quarter \\ \hline & & & & & \\ \hline 4 & Budgeted Production in Units & 9,500 & 9,000 & 13,000 & 31,500 \\ \hline 5 & DLH per Unit & X1.2 & \begin{tabular}{ll} X1.2 \\ \end{tabular} & X1.2 & X1.2 \\ \hline 6 & Total DLH needed & 11,400 & 10,800 & 15,600 & 37,800 \\ \hline 7 & Cost per DLH & 16 & 16 & 16 & 16 \\ \hline 8 & Total Direct Labor Cost & 182,400 & 172,800 & 249,600 & 604,800 \\ \hline 9 & & & & & \\ \hline 0 & Vaughan Company & & & & \\ \hline 1 & FOH Budget & & & & Total \\ \hline 2 & 3rd Quarter & July & August & September & 3rd Quarter \\ \hline & & & & & \\ \hline 4 & Budgeted DLH & 11,400 & 10,800 & 15,600 & 37,800 \\ \hline 5 & Variable FOH rate & X$1.25 & X$1.25 & X$1.25 & X$1.25 \\ \hline 6 & Total Variable FOH & 14,250 & 13,500 & 19,500 & 47,250 \\ \hline 7 & Fixed FOH & 11,340 & 111,340 & \begin{tabular}{ll|} 11,340 \\ \end{tabular} & 34,020 \\ \hline 8 & Total FOH & 25,590 & 24,840 & 30,840 & 81,270 \\ \hline 9 & Less: Depreciation & & \begin{tabular}{l} (4,000) \\ \end{tabular} & (4,000) & \begin{tabular}{l} (12,000) \\ \end{tabular} \\ \hline 0 & Cash Needed for FOH & 21,590 & 20,840 & 26,840 & 69,270 \\ \hline 1 & & & & & \\ \hline 2 & Total FOH per Budget & & & & 81,270 \\ \hline 3 & Budgeted DLH this period & & & & 37,800 \\ \hline & Predetermined FOH per DLH & & & & 2.15 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|l|}{ Vaughan Company } \\ \hline S\&A Budget & & & & Total \\ \hline 3rd Quarter & July & August & September & 3rd Quarter \\ \hline Budgeted Sales in units & 10,000 & 7,500 & 15,000 & 32,500 \\ \hline Variable S\&A Expenses & X$8.00 & X$8.00 & X$8.00 & X$8.00 \\ \hline Budgeted Variable S\&A Exp. & 80,000 & 60,000 & 120,000 & 260,000 \\ \hline Budgeted Fixed S\&A & 125,200 & 125,200 & 125,200 & 375,600 \\ \hline Total Selling \& Admin. & 205,200 & 185,200 & 245,200 & 635,600 \\ \hline Less: Depreciation & (3,000) & (3,000) & (3,000) & (9,000) \\ \hline Less: Bad Debt Expense & (50,000) & (37,500) & (75,000) & (162,500) \\ \hline Budgeted Cash S\&A Expenses & 152,200 & 144,700 & 167,200 & 464,100 \\ \hline \multicolumn{5}{|l|}{ Vaughan Company } \\ \hline \multicolumn{5}{|l|}{ Cash Budget } \\ \hline 3rd Quarter & July & August & September & \\ \hline Beginning Cash Balance & 50,000 & 50,872 & 50,587 & \\ \hline \multicolumn{5}{|l|}{ Add: } \\ \hline Cash Receipts & 390,000 & 375,000 & 562,500 & \\ \hline Total Cash Available & 440,000 & 425,872 & 613,087 & \\ \hline \multicolumn{5}{|l|}{ Less: Disbursements } \\ \hline Direct Materials WHAM & 35,938 & 33,915 & 36,344 & \\ \hline Direct Labor & 182,400 & 172,800 & 249,600 & \\ \hline FOH & 21,590 & 20,840 & 26,840 & \\ \hline S\&A Expenses & 152,200 & 144,700 & 167,200 & \\ \hline Total Disbursements & 392,128 & 372,255 & 479,984 & \\ \hline Cash Balance (Deficit) & 47,872 & 53,617 & 133,103 & \\ \hline Borrowings & 3,000 & & & \\ \hline RePayments & & (3,000) & & \\ \hline Interest & & (30) & & \\ \hline Ending Cash Balance & 50,872 & 50,587 & 133,103 & \\ \hline \multicolumn{5}{|l|}{ Vaughan Company } \\ \hline Budgeted Income Statement & & & & Total \\ \hline 3rd Quarter & July & August & September & 3rd Quarter \\ \hline Sales & 500,000 & 375,000 & 750,000 & 1,625,000 \\ \hline Less: CGS & (252,800) & (189,600) & (379,200) & (821,600) \\ \hline Gross Margin & 247,200 & 185,400 & 370,800 & 803,400 \\ \hline Less: S\&A Expenses & (205,200) & (185,200) & (245,200) & (635,600) \\ \hline Net Operating Income & 42,000 & 200 & 125,600 & 167,800 \\ \hline Less: Interest Expense & - & (30) & - & (30) \\ \hline Net Income & 42,000 & \begin{tabular}{l|l|} 170 \\ \end{tabular} & 125,600 & 167,770 \\ \hline \end{tabular}