Question 23A: Flexible Budget & Variance Analysis Six months ago, UniJam established an office in Ocho Rios to make and sell dentures under the name, UniJam Dentals. Its annual budget was drawn up by Mrs Perfect, Management Accountant. The Branch is capable of producing 50,000 dentures per annum although the budget for the year was only 80% of that capacity. UniJam Dental's Budgeted Profit for the Year to 31 December, 2024 Sales Revenue Direct Costs Fixed Costs Total Costs Operating Profit Task 23A 5 Marks Annual Budget 40,000 Units Actual Flexed Budget 37,500 Units Variance Budget $84,000,000 $77,500,000 $24,000,000 $20,500,000 $5,500,000 $5,750,000 $29,500,000 $26,250,000 $54,500,000 $51,250,000 Reproduce the table above and compute the figures for the blank spaces. Please show your workings below the table. Question 23B: Variance Analysis The following information relates to french bread made in the SHTM Bakery. Extract from standard cost card for french bread: Direct Labour (0.5 hrs@ $1,500 per hour) Variable Overhead (0.5 hrs @ $150 per hour) Actual results for production and labour hours worked Production Labour hours Actual results for variable overheads: Total variable overhead costs $750 $75 1,000 units 575 bours $89,125 Task 23B 5 Marks Use the table below to calculate the variable overhead efficiency and variable overhead expenditure variance for french breads produced by SHTM Bakery. Actual Hours X Actual Rate Variable Overhead Variances Workings: Variable Overhead Expenditure Variance Actual Hours X Standard Rate Workings: Variable Overhead Efficiency Variance Standard Hours X Standard Rate Workings: estion 22: Break-Even Analysis (Multi-Products) SOBERS offers its BBA degree in three modalities, 12F, Online and Islended. The following are information available for the three modalities Selling Price Variable Costs Contribution Margin Sales Mix Contribution Per Mix Weighted Average Contribution Margin Fixed Costs Task 22A: 5 Marks Task 22B: Task 22C: Task 22D: F2F Online Blended Total $200,000 $100,000 $150,000 $130,000 $80,000 $130,000 $70,000 $20,000 $20,000 2 2 $2,000,000) Reproduce the table and compute the missing figures indicated by blank spaces. 2 Marks Calculate the break even point in units/students for the mix (all three modalities). 2 Marks Calculate the number of students to enrol to make an overall profit of $600,000. 1 Marks Based on your calculation in Task 22C, how many online students should SOBERS enrol online to achieve the $600,000 profit target?