PT QUATRO produces QQ products which are sold at a price of IDR 55,000 per unit. The budgeted production capacity is 45,000 units per year with a variable overhead budget of IDR 180,000,000 and a fixed overhead budget of IDR 270,000,000. Companies use a flexible budget in the preparation and control of overhead costs.

The standard cost per unit for prime cost is IDR 30,000 consisting of IDR 20,000 direct material costs and IDR 10,000 direct wages. At the beginning of 2021 there was an inventory of QQ products of 1200 units, and at the end of 2021 there were 2000 units of QQ products. Sales during 2021 amounted to Rp.2,200,000,000, of which 20% was cash sales, the rest was credit sales. Sales commission of IDR 2,000 per unit, advertising expenses IDR 54,000,000 per year and other fixed operating expenses IDR 126,000,000 per year. Overhead costs based on subsidiary MO ledger in 2021 amount to Rp.440,000,000, - of which Rp.275,000,000 is fixed.

Based on the data above:

1) Prepare a production budget for 2021 (score 5)

2) Compile a Flexible Overhead budget at the actual activity level (production capacity) in 2021 (score 5)

3) Make an analysis of the deviation from Overhead (value 5)