Sandhill Company Budget Report Assembling Department For the Month Ended August 31, 2022 Difference Favorable Unfavorable Neither Favorable nor Unfavorable Actual $53,940 $ 1.100 Favorable 59,320 3,400 Favorable Manufacturing Costs Budget Variable costs Direct materials $ 55,040 Direct labor 62.720 Indirect materials 30,720 Indirect labor 21.760 Utilities 16,000 Maintenance 11.520 Total variable 197,760 30,820 100 Unfavorable 21,260 500 Favorable 15 890 11.650 110 Favorable 130 Unfavorable 4,880 Favorable 192,880 Fixed costs Rent Supervision Depreciation 11,300 11,300 -0. Neither Favorable nor Unfavorable 17.900 17,900 - O- Neither Favorable nor Unfavorable 5.000 5,000 -0. Neither Favorable nor Unfavorable 34,200 34,200 -0- Neither Favorable nor Unfavorable $ 231.960 $ 227.080 $4,880 Favorable Total fixed Total costs The monthly budget amounts in the report were based on an expected production of 64,000 units per month or 768,000 units per year. The Assembling Department manager is pleased with the report and expects a raise, or at least praise for a job well done. The company president, however, is unhappy with the results for August because only 62,000 units were produced (b) Prepare a budget report for August using fieoble budget data. (List variable costs before found costs.) SANDHILL COMPANY Assembling Department Flexible Budget Report For the Month Ended August 31, 2022 Ne nc Budget Actual Costs Units 62000 62000 Variable Conta V Direct Materials V $ 53320 $ 620 Oirect Labor 60760 1440 Indirect Materials DO001 29760 1060 180 Indirect labor 21080 18500 390 Uued Maintenance 11160 490 10000 [][!!!! 291580 3300 Total Variable costs Fred Cost Rent 17900 Supervision 5000 Deprecation Toulon 5 Total Costs In September, 68.000 units were produced. Prepare the budget report single ble budget data assuming (1) each variable cost was 10% higher than its actual cost in August and fed costs were the same in September as in August (List variable costs before fred costs.) SANDHILL COMPANY Assembling Department Flexible Budget Report For the Month Ended September 30, 2022 Budget U Neit nor Actual Costs Depreciation Direct Labor Direct Materiale had Costs Indirect Labor Indirect Materiali Maintenance an Supervlon Total Costa Total bed Cote Tous Variable Corte Una Us Variable Cou > > Textbook and Media In September. 68.000 units were produced. Prepare the budget report using Plecible budget data, assuming (1) eactivariable cost was 10% higher than its actual cost in August, and (2) fored costs were the same in September as in August (List variable costs before and costs) SANDHILL COMPANY Assembling Department Flexible Budget Report For the Month Ended September 30, 2022 Difference Favorable Unfavorable Neither Favorable nor Unfavorable Budget Actual Costs
