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Requirement 1. Prepare a flexible budget based on the actual number of recliners sold. Smith Recliners Flexible Budget Budget Amounts per Unit Actual Units (Recliners)

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Requirement 1. Prepare a flexible budget based on the actual number of recliners sold. Smith Recliners Flexible Budget Budget Amounts per Unit Actual Units (Recliners) 1,005 Sales Revenue $ 515.00 $ 517,575 Variable Manufacturing Costs: Direct Materials 51.00 51,255 Direct Labor 94.00 94,470 Variable Overhead 30.60 30,753 Fixed Manufacturing Costs: Fixed Overhead 62,730 Total Cost of Goods Sold 239,208 Gross Profit $ 278,367 Choose from any list or enter any number in the input fields and then click Check 4 parts remaining Requirement 2. Compute the cost variance and the efficiency variance for direct materials and for direct labor. For manufacturing overhead, compute the variable overhead cost, variable overhead efficiency, fixed overhead cost, and fixed overhead volume variances. Round to the nearest dollar. Begin with the cost variances. Select the required formulas, compute the cost variances for direct materials and direct labor, and identify whether each variance is favorable (F) or unfavorable (U). (Round your answers to the nearest whole dollar. Abbreviations used: AC = actual cost; AQ = actual quantity: FOH = fixed overhead; SC = standard cost; SQ = standard quantity.) Formula Variance Direct materials cost variance (AC-SC) AQ = $ 1,260 F Direct labor cost variance (AC-SC) XAQ = $ 985'u Next compute the efficiency variances. Select the required formulas, compute the efficiency variances for direct materials and direct labor, and identify whether each variance is favorable (F) or unfavorable (U). (Round your answers to the nearest whole dollar. Abbreviations used: AC = actual cost; AQ = actual quantity: FOH = fixed overhead; SC = standard cost; SQ - standard quantity) Next compute the efficiency variances. Select the required formulas, compute the efficiency variances for direct materials and direct labor, and identify whether each variance is favorable (F) or unfavorable (U). (Round your answers to the nearest whole dollar. Abbreviations used: AC = actual cost; AQ = actual quantity: FOH = fixed overhead; SC = standard cost; SQ - standard quantity.) Formula Variance Direct materials efficiency variance (AQ - SQ)X SC Direct labor efficiency variance (AQ - SQ)X SC Choose from any list or enter any number in the input fields and then click Check Answer. 4 parts remaining Clear All Check Answer X i Requirements hd ho st U 1. Prepare a flexible budget based on the actual number of recliners sold. 2. Compute the cost variance and the efficiency variance for direct materials and for direct labor. For manufacturing overhead, compute the variable overhead cost, variable overhead efficiency, fixed overhead cost, and fixed overhead volume variances. Round to the nearest dollar. 3. Have Smith's managers done a good job or a poor job controlling materials, labor, and overhead costs? Why? 4. Describe how Smith's managers can benefit from the standard costing system. th 0 b Print Done Data Table Static Budget Actual Results (1,025 recliners) (1,005 recliners) 527,875 $ 482,400 $ 52,275 Sales (1,025 recliners x $ 515 each) (1,005 recliners x $ 480 each) Variable Manufacturing Costs: Direct Materials (6,150 yds. @ $ 8,50 / yd.) (6,300 yds. @ $ 8.30 / yd.) Direct Labor (10,250 DLHr@ $ 9.40 / DLHr) (9,850 DLHr @ $ 9.50 / DLHr) Variable Overhead (6,150 yds. @ $ 5.10 / yd.) (6,300 yds. @ S 6.50 / yd.) Fixed Manufacturing Costs: 52,290 96,350 93,575 31,365 40,950 Fixed Overhead 62,730 64,730 Total Cost of Goods Sold 242,720 251,545 Gross Profit $ 285,155 $ 230,855 Print Done

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