The production supervisor of the Machining Department for Niland Company agreed to the following monthly static budget for the upcoming year:

Niland Company Machining Department Monthly Production Budget
Wages	$310,000
Utilities	19,000
Depreciation	32,000
Total	$361,000

The actual amount spent and the actual units produced in the first three months in the Machining Department were as follows:

	Amount Spent		Units Produced
January	$341,000		89,000
February	326,000		81,000
March	311,000		73,000

The Machining Department supervisor has been very pleased with this performance because actual expenditures for JanuaryMarch have been less than the monthly static budget of $361,000. However, the plant manager believes that the budget should not remain fixed for every month but should flex or adjust to the volume of work that is produced in the Machining Department. Additional budget information for the Machining Department is as follows:

Wages per hour	$16.00
Utility cost per direct labor hour	$1.00
Direct labor hours per unit	0.20
Planned monthly unit production	97,000

a. Prepare a flexible budget for the actual units produced for January, February, and March in the Machining Department. Assume that depreciation is a fixed cost. Enter all amounts as positive numbers. If required, use per unit amounts carried out to two decimal places.

Niland Company-Machining Department
Flexible Production Budget
For the Three Months Ending March 31
	January	February	March
Units of production
Wages	$	$	$
Utilities
Depreciation
Total	$	$	$

b. Compare the flexible budget with the actual expenditures for the first three months.

	January	February	March
Total flexible budget	$	$	$
Actual cost
Excess of actual cost over budget	$	$	$

2.

Weightless Inc. produces a small and large version of its popular electronic scale. The anticipated unit sales for the scales by sales region are as follows:

	Bath Scale		Gym Scale
East Region unit sales	22,000		35,700
West Region unit sales	23,800		25,000
Total	45,800		60,700

The finished goods inventory estimated for October 1 for the Bath and Gym scale models is 1,200 and 2,400 units, respectively. The desired finished goods inventory for October 31 for the Bath and Gym scale models is 900 and 2,600 units, respectively.

Prepare a production budget for the Bath and Gym scales for the month ended October 31.

WEIGHTLESS INC.
Production Budget
For the Month Ending October 31
	Units Bath Scale	Units Gym Scale
Expected units to be sold
Plus estimated inventory, October 1 Plus desired inventory, October 31
Total units required
Less estimated inventory, October 1 Less desired inventory, October 31
Total units to be produced

The bullet points are the options i have for that box