QUESTION 29 Question 22 to 29: Below is Justin Corp's flexible budget and actual results for making 52,000 units. The company's expected manufacturing products in the static budget is 50,000 units. Budget Amt Actual Flexible Per Unit Results Variance Budget Unit (Batches of 100) 52000 52000 Variable costs DM 1.84 104000 13000 91000 DL 2.88 145600 149760 VOH 0.72 30160 -7280 37440 Fixed Costs Fixed Overhead Total 23920 -1080 480 303680 25000 303200 Additional information for DM Direct materials cost standard $1.75 per pound of paraffin Direct materials efficiency standard 1.05 pound of paraffin per batch of crayons Actual amount of paraffin used 65.000 pounds Actual cost of paraffin used S104,000 Additional information for DL: Direct labor cost standard $12.00 per DLH Direct labor efficiency standard 0.24 DLHr per batch of crayons Actual amount of direct labor hours 10,400 DLH Actual cost of direct labor $145,600 Additional information for OH: Variable OH cost standard $3.00 per DLH Fixed OH standard overhead allocation rate $2.00 per DLH Variable OH efficiency standard 0.24 DL.Hr per batch of crayons Actual amount of direct labor hours 10,400 DLHE Actual cost of variable OH $30,160 Compute fixed overhead volume variance 2,456 U a 2,456 F O. 40U oc 40F d