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Exercise 9-1 (Algo) Prepare a Flexible Budget [LO9-1] Puget Sound Divers is a company that provides diving services such as underwater ship repairs to clients in the Puget Sound area The company's planning budget for May appears below: During May, the compahy s actual activity was 290 diving hours. During May, the company's actual activity was 290 diving-hours. Required: Prepare a flexible budget for May. (Round your answers to the nearest whole dollar.) Exercise 9-2 (Algo) Prepare a Report Showing Revenue and Spending Variances [LO9-2] Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,200 pounds of oysters August. The company's flexible budget for August appears below: The actual resuits for August appear below: Required: Caiculate the company srevenue and spending variances for August (indicate the effect of each variance by selecting fovoroble, "U" for unfavoroble, and "None" for no effect (i.e., zero variance). Input all amounts as positive values.) Calculate the company's revenue and spending variances for August. (Indicate the effect of eoch variance by selecting "F" for Required: favorable, "U" for unfovorable, and "None" for no effect (i.e., zero variance). Input oll amounts as positive values.) Bandar Industries Berhad of Malaysia manufactures sporting equipment. One of the company's products, a football helmet for the North American market, requires a special plastic. During the quarter ending June 30 , the company manufactured 3,100 helmets, using 1,984 kilograms of plastic. The plastic cost the company $13,094 According to the standard cost card, each helmet should require 0.59 kilograms of plastic, at a cost of $7.00 per kilogram. Required: 1. What is the standard quantity of kilograms of plastic (SQ) that is allowed to make 3,100 heimets? 2. What is the standard materials cost allowed (SQ SP) to make 3,100 helmets? 3. What is the materials spending variance? 4. What is the materials price variance and the materials quantity variance? (For requirements 3 and 4 , indicate the effect of each variance by selecting "F" for fovorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input oll amounts as positive volues. Do not round intermediate calculations.) Exercise 9.5 (Algo) Direct Labor Variances [LO9-5] SkyChefs, Incorporated, prepares in-fight meals for a number of major airlines. One of the company's products is grilled saimon in dill sauce with baby new potatoes and spring vegetables. During the most recent week, the company prepared 3.500 of these meals using 1710 direct labor-hours. The company paid its direct labor workers a total of $23,940 for this work, or $1400 per hour: According to the standard cost card for this meal, it should require 0.50 direct labor-hours at a cost of $13.50 per hour. Required: 1. What is the standard labor-hours allowed (SH) to prepare 3.500 meals? 2 What is the standard labor cost allowed (SH SR) to prepare 3,500 meals? 3. What is the labor spending variance? 4. What is the labor rate variance and the fabor efficiency variance? (For requirements 3 and 4 , indicate the effect of each variance by selecting "F" for favorable, "U" for unfovorable, and "None" for no effect (i.e., zero variance). Input all omounts as positive volue5. Do not round intermediate colculations.) Logistics Solutions provides order fulfiliment services for dot com merchants. The company maintains warehouses that stock items carried by its dotcom clients. When a client receives an order from a customer, the order is forwarded to Logistics Solutions, which pulis the item from storage, packs it, and ships it to the customer. The company uses a predetermined variable overhead rate based on direct labor-hours. In the most recent month, 130,000 items were shipped to customers using 4,700 direct labor-hours. The company incurred a total of $13,630 in varlable overhead costs According to the company's standards, 0.03 direct labor-hours are required to fulfill an order for one item and the variable overhead rate is $2.95 per direct labor-hour. Required: 1. What is the standard labor-hours allowed (SH) to ship 130,000 items to customers? 2. What is the standard variable overhead cost allowed (SH SR) to ship 130,000 items to customers? 3. What is the variable overhead spending variance? 4. What is the variable overhead rate variance and the variable overhead efficiency variance? (For requirements 3 and 4 , indicate the effect of each variance by selecting "F" for fovorable, "U" for unfovorable, ond "None" for no effect (i.e., zero variance). Input all amounts as positive volues. Do not round intermediate calculations.)