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Flexible Budgeting and Variance Analysis I Love My Chocolate Company makes dark chocolate and light chocolate. Both products require cocoa and sugar. The following planning information has been made available: Standard Amount per Case Dark Chocolate Light Chocolate Standard Price per Pound Cocoa 11 lbs. 8 lbs. $5.00 Sugar 9 lbs. 13 lbs. 0.60 Standard labor time 0.4 hr. 0.5 hr. Dark Chocolate Light Chocolate Planned production 5,500 cases 12,400 cases Standard labor rate $13.50 per hr. $13.50 per hr. I Love My Chocolate Company does not expect there to be any beginning or ending inventories of cocoa or sugar. At the end of the budget year, I Love My Chocolate Company had the following actual results: Dark Chocolate Light Chocolate Actual production (cases) 5,200 12,900 Actual Price per Pound Actual Pounds Purchased and Used Cocoa $5.10 161,200 Sugar 0.55 209,100 Actual Labor Rate Actual Labor Hours Used Dark chocolate $13.00 per hr. 1,890 Light chocolate 14.00 per hr. 6,610 Cocoa $5.10 161,200 Sugar 0.55 209,100 Actual Labor Rate Actual Labor Hours Used Dark chocolate $13.00 per hr. 1,890 Light chocolate 14.00 per hr. 6,610 Required: 1. Prepare the following variance analyses for both chocolates and the total, based on the actual results and production levels at the end of the budget year: a. Direct materials price variance, direct materials quantity variance, and total variance. b. Direct labor rate variance, direct labor time variance, and total variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. Direct materials price variance a. $ 159,700 X Unfavorable Direct materials quantity variance -6,540 X Unfavorable Total direct materials cost variance Unfavorable b. Direct labor rate variance 60,500 x Unfavorable Direct labor time variance 99,200 x Favorable Total direct labor cost variance Unfavorable 2. The variance analyses should be based on the standard amounts at actual volumes. The budget must flex with the volume changes. If the actual volume is different from the planned volume, as it was in this case, then the budget used for performance evaluation should reflect the change in direct materials and direct labor that will be required for the actual production. In this way, spending from volume changes can be separated from efficiency and price variances