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Exercise 21-2 Preparing flexible budgets LO P1 Tempo Company's fixed budget (based on sales of 18,000 units) for the first quarter of calendar year 2017 reveals the following. Fixed Budget Sales (18,000 units) ,$3, 744, 000 Cost of goods sold Direct materials $432, 000 Direct labor 756,060 Production supplies 468, 000 Plant manager salary 232, 000 1, 888, 000 Gross profit 1, 856,000 Selling expenses Sales commissions 162, 000 Packaging 252, 000 Advertising 160,000 514,000 Administrative expenses Administrative salaries 282, 000 Depreciation office equip. 252,000 Insurance 222, 000 Office rent 232, 000 988, 000 Income from operations $ 354,0003 VUL LIIL IVINVITITY INHIVITELLILIVNI IVI UIL LALILIOLD PLIVIE. [The following information applies to the questions displayed below] A manufactured product has the following information for June. Part 2 of 3 Standard Actual Direct materials (7 lbs. @ $7 per 1b. ) 54,400 1bs. @ $7. 10 per 1b. Direct labor (3 hrs. @ $17 per hr. ) 22,700 hrs. @ $17.40 per hr. Overhead 7.5 (3 hrs. @ $11 per hp. ) $ 259, 100 Units manufactured 7, 700 points Skipped Exercise 21-9 Direct materials variances LO P2 eBook Compute the direct materials price variance and the direct materials quantity variance. Indicate whether each variance is favorable or unfavorable. AQ = Actual Quantity SQ = Standard Quantity AP = Actual Price SP = Standard Price Actual Cost Standard Cost $ 0 $ 0 $Required information . It 3 of 3 Use the following information for the Exercises below. [The following information applies to the questions displayed below.] A manufactured product has the following information for June. its Skipped Standard Actual Direct materials (7 1bs. @ $7 per 1b. ) Direct labor (3 hrs. @ $17 per hr. ) 54,400 lbs. @ $7.10 per 1b. 22, 700 hrs. @ $17 .40 per hr. Overhead (3 hrs. @ $11 per hr. ) $ 259, 100 Units manufactured 7, 700 eBook Exercise 21-10 Direct labor variances LO P2 Compute the direct labor rate variance and the direct labor efficiency variance. Indicate whether each variance is favorable or unfavorable. AH = Actual Hours SH = Standard Hours AR = Actual Rate SR = Standard Rate Actual Cost Standard Cost $ 0 $ 0 $