The cost accountant for Upload Games Company prepared the following monthly performance report relating to the packaging department.

Budgeted productionActual production Variances

(10000 units)(11000 units)

DM used $310,000$320,000$10,000

DL 1100001150005000

MOH 20000215001500

Fixed MOH 150000149200800

Required:

What is the revised performance report in which the variances are computed by comparing the actual costs incurred with estimated costs using a flexible budget for 11,000 units of production.

11,000 unitsVariances

Fixed BudgetActualFavorableUnfavorable

Manufacturing cost:

a.

b.

c.

d.

Total manufacturing costs