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Read the following Mini Case situation and answer both the questions given at the end of Case As a new member of the board of

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Read the following Mini Case situation and answer both the questions given at the end of Case As a new member of the board of directors for a local bank, Jack Nelson was being introduced to all the employees in the home office. When he was introduced to Ruth Johnson, he was curious about her work and asked her what the machine she was using did? Johnson replied that she really did not know what the machine was called or what it did. She explained that she had only been working there for two months. She did, however, know precisely how to operate the machine. According to her supervisor, she was an excellent employee. At one of the branch offices, the supervisor in charge spoke to Nelson confidentially, telling him that "something was wrong" but she didn't know what. For one thing, she explained, employee turnover was too high, and no sooner had one employee been put on the job than another one resigned. With customers to see and loans to be made, she continued she had little time to work with the new employees as they came and went. All branch supervisors hired their own employees without communication with the home office or other branches. When an opening developed, the supervisor tried to find a suitable employee to replace the worker who had quit. After touring the 22 branches and finding similar problems in many of them, Nelson wondered what the home office should do or what action he should take. The banking firm was generally regarded as a well-run institution that had grown from 27 to 191 employees during the past eight years. The more he thought about the matter, the more puzzled Nelson became. He couldn't quite 0 put his finger on the problem, and he didn't know whether to report his findings to the president. Question: What is the Problem in this case situation? Evaluate the problem and suggest appropriate solution a) Distinguish between a static buaget and a lexibie budge (2 MakS b) Fine Print Company uses flexible budget for manufacturing overhead based on direct labor hours. Variable manufacturing overhead costs per direct labor hour are as follows: Indirect labor Indirect materials Utilities $1.20 0.95 0.40 Fixed overhead costs per month are: supervision $5,400, depreciation $1,600 and property taxes $1,100. The company believes it will normally operate in a range of 5,000-8,000 direct labor hours per month. During June, 2018 the company worked 6,000 direct labor hours and the following overhead costs were incurred: Variable Costs Indirect labor Indirect materials Utilities $10,900 8,200 3,500 Fixed Costs Supervision Depreciation Property taxes $5,500 1,600 1,050 Prepare a monthly flexible manufacturing overhead budget for each increment of 1,000 direct labor hours over the relevant range for the year ending December 31 2018. Prepare a flexible budget performance report for June, 2018 a. b. gement's efficiency in controlling manufacturing over-heac (8 Marks) costs in June, 2018 FIA6001 Page 3 of 3 EEKDAYS

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