You have just been hired by SecuriDoor Corporation, the manufacturer of a revolutionary new garage door opening device. The president has asked that you review the companys costing system and do what you can to help us get better control of our manufacturing overhead costs. You find that the company has never used a flexible budget, and you suggest that preparing such a budget would be an excellent first step in overhead planning and control.
After much effort and analysis, you determined the following cost formulas and gathered the following actual cost data for April:
	Cost Formula	Actual Cost in April
Utilities	$ 16,500 plus $.15 per machine-hour	$	20,850
Maintenance	$ 38,800 plus $1.70 per machine-hour	$	61,500
Supplies	$ .60 per machine-hour	$	10,000
Indirect labor	$ 94,800 plus $1.60 per machine-hour	$	122,900
Depreciation	$ 68,300	$	70,000
During April, the company worked 15,000 machine-hours and produced 9,000 units. The company had originally planned to work 17,000 machine-hours during April.
Required:
1.	Prepare a flexible budget for April. (Input all amounts as positive values.)
SecuriDoor Corporation Flexible Budget For the Month Ended April 30
Machine-hours
Utilities	$
Maintenance
Supplies
Indirect labor
Depreciation
Total	$
2.	Prepare a report showing the spending variances for April. (Input all amounts as positive values. Leave no cells blank - be certain to enter "0" wherever required. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance).)
SecuriDoor Corporation Spending Variances For the Month Ended April 30
	Flexible Budget	Actual Results	Spending variance
Utilities	$	$	$
Maintenance
Supplies
Indirect labor
Depreciation
Total	$	$	$