The manufacturing overhead for Yandina Company contains the following items

Variable costs Indirect materials $28,000 Indirect labour 12,000 Maintenance expense 10,000 Manufacturing supplies 6,000 Total variable $56,000

Fixed costs Supervision $18,000 Inspection costs 1,000 Insurance expense 2,000 Depreciation 15,000 Total fixed $36,000

The budgeted was based on an estimated 2,000 units being produced. During the past month, 1,500 units were produced, and the following costs incurred.

Variable costs Indirect materials $28,200 Indirect labour 13,500 Maintenance expense 8,200 Manufacturing supplies 5,100 Total variable $55,000

Fixed costs Supervision $19,300 Inspection costs 1,200 Insurance expense 2,200 Depreciation 14,700 Total fixed $37,400 Required

a) Determine which items would be controllable by Sonia, the production manager. (30 to 40 words)

b) How much should have been spent during the month for the manufacture of the 1,500 units? (30 to 40 words)

c) Prepare a flexible manufacturing overhead budget report for Ms. Sonia

d) Prepare a responsibility report. Include only the costs that would have been controllable by Ms. Sonia. Assume that Ms. Sonias supervision cost was $10,000, both at budget and actual.

e) In an attached memo, describe clearly for Ms. Sonia the areas in which her performance needs to be improved. (140 to 150 words)