Rouse Recliners Flexible Budget Budget Amounts Per Unit Actual Units (Recliners) Sales Revenue Variable Manufacturing Costs: Direct Materials Direct Labor Variable Overhead Fixed Manufacturing Costs Fixed overhead Total Cost of Goods Sold Gross Profit Sales 1,000 recliners x 495 each) (980 recliners x 490 each) Variable Manufacturing Costs (6,000 yds. $8.70 yd.) Direct Materials (6,143 yds. $8.50 yd.) 10,000 DLHr $9.00 DLHr) Direct Labor (9,600 DLHr $9.10 DLHr) (6,000 yds. $5.20 yd.) Variable Overhead (6,143 yds. $6.60 yd.) Fixed Manufacturing Costs Fixed overhead Total Cost of Goods Sold Gross Profit Static Budget Actual Results 1,000 recliners 980 recliners 495,000 480,200 52,200 52,216 90,000 87,360 31,200 40,544 60.600 62.600 234.000. 242,720 261,000 237,480