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Several years ago, Westmont Corporation developed a comprehensive budgeting system for planning and control purposes. While departmental supervisors have been happy with the system, the

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Several years ago, Westmont Corporation developed a comprehensive budgeting system for planning and control purposes. While departmental supervisors have been happy with the system, the factory manager has expressed considerable dissatisfaction with the Information being generated by the system. A report for the company's Assembly Department for the month of March follows: Ant sembly Department Cost Report For the Month Ended March 31 Actan Planning Results Budget Variances Machine-hour 15,000 20,000 Variable contai Supplies $ 9,6005 10,2006 600 E Scrap 33, 600 36,000 2,400 7 Indirect materials 97,400 115,500 18,100 Fixed costs: Wages and salaries 78,700 74,000 4,700 U Equipment depreciation 104,000 104,000 Total cont $ 323,300 $ 339,700 $16,400 ? After receiving a copy of this cost report, the supervisor of the Assembly Department stated, "These reports are super. It makes me feel really good to see how well things are going in my department. I can't understand why those people upstairs complain so much about the reports." For the last several years, the company's marketing department has chronically falled to meet the sales goals expressed in the company's monthly budgets. Required: 1. The company's president is uneasy about the cost reports, identify at least two reasons. 2. What kind of reports should be used to give better insight into how well departmental supervisors are controlling costs? 3. Complete the new performance report for the quarter, based on Flexible Budget Performance approach. 4. Were costs well controlled in March? Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Required 4 controlled The company's president is uneasy about the cost reports, identify at least two reasons. (Select "x" if the item is one of the reasons.) Cost reports are ineffective since budgeted costs at one level of activity are compared to actual costs at another level of activity Cost reports show whether fixed costs are controlled and do not show whether variable costs are Cost reports are effective since budgeted costs at one level of activity are compared to actual costs at another level of activity Cost reports show whother fixed costs and variable costs are controlled Required Required 2 >

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