Joplin Company is developing a flexible budget for overhead costs. The company produces two types of products: Basic and Deluxe. The two products use the same raw materials in different proportions. The company expects to produce 200,000 gallons of each product during the coming year. Basic requires 0.10 direct labor hour per gallon, and Deluxe requires 0.30 direct labor hour per gallon. The fixed and variable costs for each of the four overhead items are as follows:

Overhead Item. Fixed Cost . Variable Rate per DLH.

Maintenance. $43,000. $1.60

Power. 1.70

Indirect labor. 84,500. 3.00

Rent. 37,000

Assume that Kipling actually produced 230,000 gallons of Basic and 200,000 gallons of Deluxe. The actual overhead costs incurred were:

Maintenance $182,000

Power 139,700

Indirect labor 332,700

Rent 37,000

Required:

A.

How many direct labor hours are budgeted based on actual production year?

The flexible budget for maintenance based on actual production is $?

The flexible budget for power based on actual production is $?

B.

The flexible budget for indirect labor based on actual production is $?

The flexible budget for rent based on actual production is $?

C.

The variance for maintenance is $?

The variance for power is $?

The variance for indirect labor is $?

The total variance for overhead is $?