manufacturing budget report for the quarter ?

Sundazzler Inc. Pergola Division Manufacturing Budget for the year 2022 3000*54*$1.50 3000 $170 3000*2'$15 3000*3'$12 Costs: Variable costs Lumber Metal kits Labor-type Labor-type 11 Indirect materials Manufacturing supplies Maintenance and utilities Total variable costs Fixed costs Supervision Insurance Depreciation Total fixed costs Total costs $243,000 510,000 90,000 108,000 30,000 40,350 66,000 1,087,350 80,000 14,400 109,800 204,200 $1,291,550 Sundazzler Inc. Flexible Budget Report Quarter Ended March 21, 2022 Per unit 950 units 1,050 units 1,200 units 81 170 30 36 Costs: Variable costs Lumber 54x$1.50 Metal kits 1x$170 Labor--type 2hr x $15 Labor-type II 3hr x $12 Indirect materials Manufacturing supplies Maintenance and utilities Total variable costs Fixed costs Supervision Insurance Depreciation Total fixed costs Total costs 76,950 161,500 28,500 34,200 9,500 12,778 20,900 344,328 85,050 178,500 31,500 37,800 10,500 14,123 23,100 380,573 97,200 204,000 36,000 43,200 12,000 16,140 26,400 434.940 10 13.45 22 20,000 3,600 27,450 51,050 395,378 20,000 3,600 27,450 51,050 431,623 20,000 3,600 27,450 51,050 485,990 Sundazzler Inc. Manufacturing Flexible Budget Report For the Quarter Ended March 31, 2022 Units to be produced Budget for 1,050 pergolas Actual costs for 1,050 pergolas Difference For U2 Costs: Variable costs Lumber Metal kits Labor-type ! Labor-type II Indirect materials Manufacturing supplies Maintenance and utilities Total variable costs Fixed costs Supervision Insurance Depreciation Total fixed costs Total costs Sundazzler Designs has prepared the annual manufacturing budget for its line of specialty pergolas. It estimated annual production of 3,000 pergolas during 2022. Each pergola will require 54 pounds of lumber and a metal kit (attachments and decorative embellishments.). The lumber used in these pergolas costs $1.50 per pound, and the metal kits cost $170 each. Each pergola will use two kinds of labor-2 hours of type I labor from people who run the cutting saws and finishing tools, and 3 hours of work from type II workers who attach the metal reinforcements and other hardware. The type I employees are paid $15 per hour, and the type II are paid $12 per hour. Manufacturing overhead is budgeted at $340,550 for the year 2022, broken down as follows. Variable costs Indirect materials $30,000 Manufacturing supplies Maintenance and 66,000 utilities 136,350 Fixed costs These are ANNUAL Supervision Insurance Depreciation Total fixed MOH: Total 40,350 Total variable MOH: 80,000 14,400 109,800 204 200 $340,55 0 During the first quarter, ended March 31, 2022, 1,050 units were actually produced with the following costs. $87,000 Lumber Metal kits Type I labor Type Il labor Indirect materials Manufacturing supplies Maintenance and utilities Supervision Insurance Denreciation 178,840 31,500 39,060 11,200 14,150 22,500 These are quarterly amounts 25,000 3,600 27.450 During the first quarter, ended March 31, 2022, 1,050 units were actually produced with the following costs. Lumber $87,000 Metal kits 178,840 Type I labor 31,500 Type Il labor 39,060 These are quarterly Indirect materials 11,200 Manufacturing supplies 14,150 amounts Maintenance and 22,500 utilities Supervision 25,000 Insurance 3,600 Depreciation 27,450 Total $440,30 0