Cha

pter

08

Flex

ible

Bud

gets

, Sta

ndar

d C

osts

, and

Var

ianc

e An

alys

is  MM

ultip

le C

hoic

e Q

uest

ions

  29.A

maj

or w

eakn

ess

of fl

exib

le b

udge

ts is

that

:   A.

 they

are

val

id fo

r onl

y a

sing

le le

vel o

f act

ivity

.B.

 they

igno

re fi

xed

cost

s.C

. the

y co

mpa

re a

ctua

l cos

ts a

t one

leve

l of a

ctiv

ity to

bud

gete

d co

sts

at a

diff

eren

t lev

el

of a

ctiv

ity.

D. n

one

of th

ese

is a

maj

or w

eakn

ess

of fl

exib

le b

udge

ts.

  30.C

ompa

ring

actu

al re

sults

to a

bud

get b

ased

on

the

actu

al a

ctiv

ity fo

r the

per

iod

is p

ossi

ble

with

the

use

of a

:   A.

 mon

thly

bud

get.

B. m

aste

r bud

get.

C. f

lexi

ble

budg

et.

D. r

ollin

g bu

dget

.

  31.A

sta

tic p

lann

ing

budg

et is

:   A.

 a b

udge

t for

a s

ingl

e le

vel o

f act

ivity

.B.

 a b

udge

t tha

t ign

ores

infla

tion.

C. u

sed

only

for f

ixed

cos

ts.

D. u

sed

whe

n th

e m

ix o

f pro

duct

s do

es n

ot c

hang

e.

  32.W

hich

of t

he fo

llow

ing

com

paris

ons

best

isol

ates

the

impa

ct th

at c

hang

es in

ope

ratin

g ef

ficie

ncy

have

on

perfo

rman

ce? 

  A. s

tatic

pla

nnin

g bu

dget

and

flex

ible

bud

get

B. s

tatic

pla

nnin

g bu

dget

and

act

ual r

esul

tsC

. fle

xibl

e bu

dget

and

act

ual r

esul

tsD

. mas

ter b

udge

t and

sta

tic p

lann

ing

budg

et

  33.W

hich

of t

he fo

llow

ing

wou

ld p

rodu

ce a

mat

eria

ls p

rice

varia

nce?

   A.

 An

exce

ss q

uant

ity o

f mat

eria

ls u

sed.

B. A

n ex

cess

num

ber o

f dire

ct la

bor-h

ours

wor

ked

in c

ompl

etin

g a

job.

C. S

hipp

ing

mat

eria

ls to

the

plan

t by

air f

reig

ht ra

ther

than

by

truck

.D

. Bre

akag

e of

mat

eria

ls in

pro

duct

ion.

  34.T

he v

aria

nce

that

is u

sual

ly m

ost u

sefu

l in

asse

ssin

g th

e pe

rform

ance

of t

he p

urch

asin

g de

partm

ent m

anag

er is

:   A.

 the

mat

eria

ls q

uant

ity v

aria

nce.

B. th

e m

ater

ials

pric

e va

rianc

e.C

. the

labo

r rat

e va

rianc

e.D

. the

labo

r effi

cien

cy v

aria

nce.

  35.P

oor q

ualit

y m

ater

ials

cou

ld h

ave

an u

nfav

orab

le e

ffect

on

whi

ch o

f the

follo

win

g va

rianc

es?

   La

bor

Effic

ienc

y Va

rianc

e

Mat

eria

ls

Qua

ntity

Va

rianc

eA )

Yes

Yes

B )Ye

sN

o

C )N

oYe

s

D )N

oN

o

    A. O

ptio

n A

B. O

ptio

n B

C. O

ptio

n C

D

. Opt

ion

D

  36.W

hich

of t

he fo

llow

ing

wou

ld p

rodu

ce a

labo

r rat

e va

rianc

e?  

  A. P

oor q

ualit

y m

ater

ials

cau

sing

bre

akag

e an

d w

ork

inte

rrupt

ions

.

B. U

se o

f per

sons

with

hig

h ho

urly

wag

e ra

tes

in ta

sks

that

cal

l for

low

hou

rly w

age

rate

s.

C. E

xces

sive

num

ber o

f hou

rs w

orke

d in

com

plet

ing

a jo

b.

D. A

n un

favo

rabl

e va

riabl

e ov

erhe

ad ra

te v

aria

nce.

  37.D

urin

g a

rece

nt le

ngth

y st

rike

at M

orel

l Man

ufac

turin

g C

ompa

ny, m

anag

emen

t rep

lace

d st

rikin

g as

sem

bly

line

wor

kers

with

offi

ce w

orke

rs. T

he a

ssem

bly

line

wor

kers

had

bee

n pa

id $

18 p

er h

our w

hile

the

offic

e w

orke

rs a

re o

nly

paid

$10

per

hou

r. W

hat i

s th

e m

ost

likel

y ef

fect

on

the

labo

r var

ianc

es in

the

first

mon

th o

f thi

s st

rike?

   La

bor R

ate

Varia

nce

Labo

r Effi

cien

cy V

aria

nce

A)

Unf

avor

able

No

effe

ctB

)N

o ef

fect

Unf

avor

able

C)

Unf

avor

able

Favo

rabl

eD

)Fa

vora

ble

Unf

avor

able

    A. O

ptio

n A

B. O

ptio

n B

C. O

ptio

n C

D

. Opt

ion

D

  38.I

n a

com

pany

's st

anda

rd c

ostin

g sy

stem

dire

ct la

bor-h

ours

are

use

d as

the

base

for

appl

ying

var

iabl

e m

anuf

actu

ring

over

head

cos

ts. T

he s

tand

ard

dire

ct la

bor r

ate

is tw

ice

the

varia

ble

over

head

rate

. Las

t per

iod

the

labo

r effi

cien

cy v

aria

nce

was

unf

avor

able

. Fr

om th

is in

form

atio

n on

e ca

n co

nclu

de th

at la

st p

erio

d th

e va

riabl

e ov

erhe

ad e

ffici

ency

va

rianc

e w

as:  

  A. u

nfav

orab

le a

nd h

alf t

he la

bor e

ffici

ency

var

ianc

e.

B. fa

vora

ble

and

half

the

labo

r effi

cien

cy v

aria

nce.

C

. unf

avor

able

and

twic

e th

e la

bor e

ffici

ency

var

ianc

e.

D. f

avor

able

and

twic

e th

e la

bor e

ffici

ency

var

ianc

e.

  39.V

aria

ble

man

ufac

turin

g ov

erhe

ad is

app

lied

to p

rodu

cts

on th

e ba

sis

of s

tand

ard

dire

ct

labo

r-hou

rs. I

f the

labo

r effi

cien

cy v

aria

nce

is u

nfav

orab

le, t

he v

aria

ble

over

head

ef

ficie

ncy

varia

nce

will

be:  

  A. fa

vora

ble.

B.

 unf

avor

able

. C

. eith

er fa

vora

ble

or u

nfav

orab

le.

D. z

ero.

 

40. Pa

penf

uss

Fam

ily In

n is

a b

ed a

nd b

reak

fast

est

ablis

hmen

t in

a co

nver

ted

100-

year

-old

m

ansi

on. T

he In

n's

gues

ts a

ppre

ciat

e its

gou

rmet

bre

akfa

sts

and

indi

vidu

ally

dec

orat

ed

room

s. T

he In

n's

over

head

bud

get f

or th

e m

ost r

ecen

t mon

th a

ppea

rs b

elow

:   A

ctiv

ity le

vel

86gu es

ts

Varia

ble

over

head

co

sts:

  

S

uppl

ies

$86.

0 0 

L

aund

ry50

7.4 0

 

Fixe

d ov

erhe

ad

cost

s:  

U

tiliti

es34

0.0 0

 

S

alar

ies

and

wag

es4,

790. 00

 

D

epre

ciat

ion

2,

620.

00 

Tota

l ov

erhe

ad c

ost

$8,

343.

40 

The

Inn'

s va

riabl

e ov

erhe

ad c

osts

are

driv

en b

y th

e nu

mbe

r of g

uest

s. W

hat w

ould

be

the

tota

l bud

gete

d ov

erhe

ad c

ost f

or a

mon

th if

the

activ

ity le

vel i

s 76

gu

ests

?

    A. $

52,8

48.4

0B.

 $8,

343.

40C

. $8,

274.

40D

. $7,

373.

24

  41.O

hme

Fram

ing'

s co

st fo

rmul

a fo

r its

sup

plie

s co

st is

$1,

620

per m

onth

plu

s $1

3 pe

r fra

me.

For

the

mon

th o

f Apr

il, th

e co

mpa

ny p

lann

ed fo

r act

ivity

of 8

82 fr

ames

, but

the

actu

al le

vel o

f act

ivity

was

878

fram

es. T

he a

ctua

l sup

plie

s co

st fo

r the

mon

th w

as

$13,

500.

The

sup

plie

s co

st in

the

flexi

ble

budg

et fo

r Apr

il w

ould

be

clos

est t

o:  

  A. $

13,0

86

B. $

13,5

00

C. $

13,0

34

D. $

13,0

27

  42.F

uhre

r Hot

el b

ases

its

budg

ets

on g

uest

-day

s. T

he h

otel

's st

atic

bud

get f

or D

ecem

ber

appe

ars

belo

w:

  Bud

gete

d nu

mbe

r of g

uest

-day

s6,

800

Bud

gete

d va

riabl

e ov

erhe

ad c

osts

: 

  Sup

plie

s (@

$7.

90 p

er g

uest

-day

)$5

3,72

0  L

aund

ry (@

$5.

10 p

er g

uest

-day

)

34,

680

Tota

l var

iabl

e ov

erhe

ad c

ost

8

8,40

0B

udge

ted

fixed

ove

rhea

d co

sts:

 

  Wag

es a

nd s

alar

ies

72,7

60  O

ccup

ancy

cos

ts

44,8

80To

tal f

ixed

ove

rhea

d co

st

117,

640

Tota

l bud

gete

d ov

erhe

ad c

ost

$20

6,04

0

The

tota

l ove

rhea

d co

st a

t an

activ

ity le

vel o

f 7,5

00 g

uest

-day

s pe

r mon

th s

houl

d be

:    A.

 $22

7,25

0 B.

 $21

5,14

0 C

. $21

6,14

0 D

. $20

6,04

0

  43.A

key

Hos

pita

l bas

es it

s bu

dget

s on

pat

ient

-vis

its. T

he h

ospi

tal's

sta

tic b

udge

t for

Mar

ch

appe

ars

belo

w:

  Bud

gete

d nu

mbe

r of

patie

nt-v

isits

2,70 0

Bud

gete

d va

riabl

e ov

erhe

ad c

osts

: 

Sup

plie

s (@

$3.

90

per p

atie

nt-v

isit)

$10,

530

Lau

ndry

(@ $

9.70

pe

r pat

ient

-vis

it)

26

,190

Tota

l var

iabl

e

36

over

head

cos

t,7

20B

udge

ted

fixed

ov

erhe

ad c

osts

: 

  Wag

es a

nd s

alar

ies

15,6 60

  Occ

upan

cy c

osts

35

,64

0To

tal f

ixed

ove

rhea

d co

st

51

,300

Tota

l bud

gete

d ov

erhe

ad c

ost

$88

,020

The

tota

l ove

rhea

d co

st a

t an

activ

ity le

vel o

f 3,0

00 p

atie

nt-v

isits

per

mon

th s

houl

d be

:    A.

 $97

,800

B.

 $92

,100

C

. $88

,020

D

. $92

,640

  44.D

ehne

rt M

idw

ifery

's co

st fo

rmul

a fo

r its

wag

es a

nd s

alar

ies

is $

2,03

0 pe

r mon

th p

lus

$409

pe

r birt

h. F

or th

e m

onth

of M

ay, t

he c

ompa

ny p

lann

ed fo

r act

ivity

of 1

12 b

irths

, but

the

actu

al le

vel o

f act

ivity

was

114

birt

hs. T

he a

ctua

l wag

es a

nd s

alar

ies

for t

he m

onth

was

$5

0,80

0. T

he w

ages

and

sal

arie

s in

the

plan

ning

bud

get f

or M

ay w

ould

be

clos

est t

o:  

  A. $

47,8

38

B. $

50,8

00

C. $

49,9

09

D. $

48,6

56

  45.T

owne

Sno

w R

emov

al's

cost

form

ula

for i

ts v

ehic

le o

pera

ting

cost

is $

1,47

0 pe

r mon

th

plus

$39

9 pe

r sno

w-d

ay. F

or th

e m

onth

of N

ovem

ber,

the

com

pany

pla

nned

for a

ctiv

ity o

f 13

sno

w-d

ays,

but

the

actu

al le

vel o

f act

ivity

was

9 s

now

-day

s. T

he a

ctua

l veh

icle

op

erat

ing

cost

for t

he m

onth

was

$5,

230.

The

veh

icle

ope

ratin

g co

st in

the

flexi

ble

budg

et

for N

ovem

ber w

ould

be

clos

est t

o:  

  A. $

6,65

7 B.

 $5,

230

C. $

4,60

9 D

. $5,

061

  46.P

ettry

Sno

w R

emov

al's

cost

form

ula

for i

ts v

ehic

le o

pera

ting

cost

is $

2,17

0 pe

r mon

th

plus

$40

8 pe

r sno

w-d

ay. F

or th

e m

onth

of D

ecem

ber,

the

com

pany

pla

nned

for a

ctiv

ity o

f

16 s

now

-day

s, b

ut th

e ac

tual

leve

l of a

ctiv

ity w

as 1

3 sn

ow-d

ays.

The

act

ual v

ehic

le

oper

atin

g co

st fo

r the

mon

th w

as $

7,60

0. T

he v

ehic

le o

pera

ting

cost

in th

e pl

anni

ng

budg

et fo

r Dec

embe

r wou

ld b

e cl

oses

t to:

   A.

 $7,

474

B. $

9,35

4 C

. $8,

698

D. $

7,60

0

  47.T

ulip

Mid

wife

ry's

cost

form

ula

for i

ts w

ages

and

sal

arie

s is

$2,

420

per m

onth

plu

s $3

88

per b

irth.

For

the

mon

th o

f Jan

uary

, the

com

pany

pla

nned

for a

ctiv

ity o

f 119

birt

hs, b

ut th

e ac

tual

leve

l of a

ctiv

ity w

as 1

23 b

irths

. The

act

ual w

ages

and

sal

arie

s fo

r the

mon

th w

as

$50,

540.

The

wag

es a

nd s

alar

ies

in th

e fle

xibl

e bu

dget

for J

anua

ry w

ould

be

clos

est t

o:  

  A. $

50,5

40

B. $

48,5

92

C. $

50,1

44

D. $

50,2

25

  48.H

atze

nbuh

ler M

anuf

actu

ring

Cor

pora

tion

has

prep

ared

the

follo

win

g ov

erhe

ad b

udge

t for

ne

xt m

onth

.   A

ctiv

ity le

vel

6,80

0m

achi

ne-h

ours

Varia

ble

over

head

co

sts:

  

Sup

plie

s$2

2,4 40

 

Indi

rect

labo

r55

,76 0

 

Fixe

d ov

erhe

ad

cost

s:  

  Sup

ervi

sion

19,3

0 0 

  Util

ities

5,70

0 

  Dep

reci

atio

n

7

,400

 

Tota

l ov

erhe

ad c

ost

$11

0,6

00 

The

com

pany

's va

riabl

e ov

erhe

ad c

osts

are

driv

en b

y m

achi

ne-h

ours

. W

hat w

ould

be

the

tota

l bud

gete

d ov

erhe

ad c

ost f

or n

ext m

onth

if th

e ac

tivity

leve

l is

6,60

0 m

achi

ne-h

ours

rath

er th

an 6

,800

mac

hine

-hou

rs?

   A.

 $10

7,82

4.00

B.

 $11

0,60

0.00

C

. $10

8,30

0.00

D

. $10

7,34

7.06

  49.P

eixo

to F

ram

ing'

s co

st fo

rmul

a fo

r its

sup

plie

s co

st is

$1,

150

per m

onth

plu

s $1

4 pe

r fra

me.

For

the

mon

th o

f Jul

y, th

e co

mpa

ny p

lann

ed fo

r act

ivity

of 5

56 fr

ames

, but

the

actu

al le

vel o

f act

ivity

was

555

fram

es. T

he a

ctua

l sup

plie

s co

st fo

r the

mon

th w

as

$9,1

90. T

he s

uppl

ies

cost

in th

e pl

anni

ng b

udge

t for

Jul

y w

ould

be

clos

est t

o:  

  A. $

8,92

0 B.

 $9,

207

C. $

8,93

4 D

. $9,

190

  50.L

oom

er C

ater

ing

uses

two

mea

sure

s of

act

ivity

, job

s an

d m

eals

, in

the

cost

form

ulas

in it

s bu

dget

s an

d pe

rform

ance

repo

rts. T

he c

ost f

orm

ula

for c

ater

ing

supp

lies

is $

550

per

mon

th p

lus

$95

per j

ob p

lus

$21

per m

eal.

A ty

pica

l job

invo

lves

ser

ving

a n

umbe

r of

mea

ls to

gue

sts

at a

cor

pora

te fu

nctio

n or

at a

hos

t's h

ome.

The

com

pany

exp

ecte

d its

ac

tivity

in J

uly

to b

e 12

jobs

and

136

mea

ls, b

ut th

e ac

tual

act

ivity

was

13

jobs

and

137

m

eals

. The

act

ual c

ost f

or c

ater

ing

supp

lies

in J

uly

was

$4,

770.

The

cat

erin

g su

pplie

s in

th

e pl

anni

ng b

udge

t for

Jul

y w

ould

be

clos

est t

o:  

  A. $

4,40

3 B.

 $4,

770

C. $

4,66

2 D

. $4,

546

  51.L

ynne

Cat

erin

g us

es tw

o m

easu

res

of a

ctiv

ity, j

obs

and

mea

ls, i

n th

e co

st fo

rmul

as in

its

budg

ets

and

perfo

rman

ce re

ports

. The

cos

t for

mul

a fo

r cat

erin

g su

pplie

s is

$48

0 pe

r m

onth

plu

s $9

1 pe

r job

plu

s $1

4 pe

r mea

l. A

typi

cal j

ob in

volv

es s

ervi

ng a

num

ber o

f m

eals

to g

uest

s at

a c

orpo

rate

func

tion

or a

t a h

ost's

hom

e. T

he c

ompa

ny e

xpec

ted

its

activ

ity in

Jun

e to

be

10 jo

bs a

nd 7

9 m

eals

, but

the

actu

al a

ctiv

ity w

as 1

4 jo

bs a

nd 7

7 m

eals

. The

act

ual c

ost f

or c

ater

ing

supp

lies

in J

une

was

$2,

970.

The

cat

erin

g su

pplie

s in

th

e fle

xibl

e bu

dget

for J

une

wou

ld b

e cl

oses

t to:

   A.

 $2,

496

B. $

2,97

0 C

. $2,

832

D. $

3,49

4

  52.P

arad

iso

Med

ical

Clin

ic m

easu

res

its a

ctiv

ity in

term

s of

pat

ient

-vis

its. L

ast m

onth

, the

bu

dget

ed le

vel o

f act

ivity

was

1,0

60 p

atie

nt-v

isits

and

the

actu

al le

vel o

f act

ivity

was

1,0

50

patie

nt-v

isits

. The

cos

t for

mul

a fo

r adm

inis

trativ

e ex

pens

es is

$3.

00 p

er p

atie

nt-v

isit

plus

$1

7,00

0 pe

r mon

th. T

he a

ctua

l adm

inis

trativ

e ex

pens

e w

as $

19,3

00. I

n th

e cl

inic

's pe

rform

ance

repo

rt fo

r las

t mon

th, t

he s

pend

ing

varia

nce

for a

dmin

istra

tive

expe

nses

w

as:  

  A. $

850

F B.

 $22

0 U

C

. $30

F

D. $

880

F

  53.R

os C

orpo

ratio

n's

flexi

ble

budg

et c

ost f

orm

ula

for i

ndire

ct m

ater

ials

, a v

aria

ble

cost

, is

$0.9

0 pe

r uni

t of o

utpu

t. If

the

com

pany

's pe

rform

ance

repo

rt fo

r las

t mon

th s

how

s a

$500

un

favo

rabl

e sp

endi

ng v

aria

nce

for i

ndire

ct m

ater

ials

and

if 8

,000

uni

ts o

f out

put w

ere

prod

uced

last

mon

th, t

hen

the

actu

al c

osts

incu

rred

for i

ndire

ct m

ater

ials

for t

he m

onth

m

ust h

ave

been

:    A.

 $7,

650

B. $

7,70

0 C

. $7,

200

D. $

6,70

0

  54.L

oggi

n M

idw

ifery

's co

st fo

rmul

a fo

r its

wag

es a

nd s

alar

ies

is $

2,38

0 pe

r mon

th p

lus

$231

pe

r birt

h. F

or th

e m

onth

of A

pril,

the

com

pany

pla

nned

for a

ctiv

ity o

f 100

birt

hs, b

ut th

e ac

tual

leve

l of a

ctiv

ity w

as 1

02 b

irths

. The

act

ual w

ages

and

sal

arie

s fo

r the

mon

th w

as

$25,

510.

The

spe

ndin

g va

rianc

e fo

r wag

es a

nd s

alar

ies

in A

pril

wou

ld b

e cl

oses

t to:

   A.

 $30

F

B. $

432

U

C. $

30 U

D

. $43

2 F

  55.O

liver

a C

orpo

ratio

n's

perfo

rman

ce re

port

for l

ast m

onth

sho

ws

that

act

ual i

ndire

ct

mat

eria

ls c

ost,

a va

riabl

e co

st, w

as $

31,1

78 a

nd th

at th

e sp

endi

ng v

aria

nce

for i

ndire

ct

mat

eria

ls c

ost w

as $

2,26

1 un

favo

rabl

e. D

urin

g th

at m

onth

, the

com

pany

wor

ked

11,9

00

mac

hine

-hou

rs. B

udge

ted

activ

ity fo

r the

mon

th h

ad b

een

12,2

00 m

achi

ne-h

ours

. The

co

st fo

rmul

a pe

r mac

hine

-hou

r for

indi

rect

mat

eria

ls c

ost m

ust h

ave

been

clo

sest

to:  

  A. $

2.74

B.

 $2.

81

C. $

2.37

D

. $2.

43

  56.B

iggs

Ent

erpr

ise'

s fle

xibl

e bu

dget

cos

t for

mul

a fo

r ind

irect

mat

eria

ls, a

var

iabl

e co

st, i

s $0

.60

per u

nit o

f out

put.

If th

e co

mpa

ny's

perfo

rman

ce re

port

for l

ast m

onth

sho

ws

a $2

00

favo

rabl

e sp

endi

ng v

aria

nce

for i

ndire

ct m

ater

ials

and

if 9

,000

uni

ts o

f out

put w

ere

prod

uced

last

mon

th, t

hen

the

actu

al c

osts

incu

rred

for i

ndire

ct m

ater

ials

for t

he m

onth

m

ust h

ave

been

:    A.

 $5,

600

B. $

5,40

0 C

. $6,

000

D. $

5,20

0

  57.A

t Wor

the

Cor

pora

tion,

indi

rect

labo

r is

a va

riabl

e co

st th

at v

arie

s w

ith d

irect

labo

r-hou

rs.

Last

mon

th's

perfo

rman

ce re

port

show

ed th

at a

ctua

l ind

irect

labo

r cos

t tot

aled

$7,

920

for

the

mon

th a

nd th

at th

e as

soci

ated

spe

ndin

g va

rianc

e w

as $

240

F. If

10,

200

dire

ct la

bor-

hour

s w

ere

actu

ally

wor

ked

last

mon

th, t

hen

the

flexi

ble

budg

et c

ost f

orm

ula

for i

ndire

ct

labo

r mus

t be

(per

dire

ct la

bor-h

our)

clos

est t

o:  

  A. $

0.95

B.

 $0.

90

C. $

0.80

D

. $0.

85

  58.G

astin

eau

Tile

Inst

alla

tion

Cor

pora

tion

mea

sure

s its

act

ivity

in te

rms

of s

quar

e fe

et o

f tile

in

stal

led.

Las

t mon

th, t

he b

udge

ted

leve

l of a

ctiv

ity w

as 1

,230

squ

are

feet

and

the

actu

al

leve

l of a

ctiv

ity w

as 1

,200

squ

are

feet

. The

com

pany

's ow

ner b

udge

ts fo

r sup

ply

cost

s, a

va

riabl

e co

st, a

t $2.

70 p

er s

quar

e fo

ot. T

he a

ctua

l sup

ply

cost

last

mon

th w

as $

2,69

0. In

th

e co

mpa

ny's

perfo

rman

ce re

port

for l

ast m

onth

, wha

t wou

ld h

ave

been

the

spen

ding

va

rianc

e fo

r sup

ply

cost

s?  

  A. $

67 F

B.

 $55

0 F

C. $

631

F D

. $81

F

  59.T

ysor

Fra

min

g's

cost

form

ula

for i

ts s

uppl

ies

cost

is $

2,61

0 pe

r mon

th p

lus

$17

per f

ram

e.

For t

he m

onth

of J

uly,

the

com

pany

pla

nned

for a

ctiv

ity o

f 710

fram

es, b

ut th

e ac

tual

leve

l of

act

ivity

was

712

fram

es. T

he a

ctua

l sup

plie

s co

st fo

r the

mon

th w

as $

14,5

40. T

he

spen

ding

var

ianc

e fo

r sup

plie

s co

st in

Jul

y w

ould

be

clos

est t

o:  

  A. $

140

U

B. $

174

F C

. $14

0 F

D. $

174

U

  60.R

andt

Foo

twea

r Cor

pora

tion'

s fle

xibl

e bu

dget

cos

t for

mul

a fo

r sup

plie

s, a

var

iabl

e co

st, i

s $2

.79

per u

nit o

f out

put.

The

com

pany

's pe

rform

ance

repo

rt fo

r las

t mon

th s

how

ed a

$5

,363

favo

rabl

e sp

endi

ng v

aria

nce

for s

uppl

ies.

Dur

ing

that

mon

th, 1

7,30

0 un

its w

ere

prod

uced

. Bud

gete

d ac

tivity

for t

he m

onth

had

bee

n 17

,200

uni

ts. T

he a

ctua

l cos

t per

uni

t fo

r ind

irect

mat

eria

ls m

ust h

ave

been

clo

sest

to:  

  A. $

2.48

B.

 $2.

18

C. $

2.79

D

. $2.

17

  61.P

etro

ski N

atur

al D

ying

Cor

pora

tion

mea

sure

s its

act

ivity

in te

rms

of s

kein

s of

yar

n dy

ed.

Last

mon

th, t

he b

udge

ted

leve

l of a

ctiv

ity w

as 1

9,70

0 sk

eins

and

the

actu

al le

vel o

f ac

tivity

was

19,

900

skei

ns. T

he c

ompa

ny's

owne

r bud

gets

for d

ye c

osts

, a v

aria

ble

cost

, at

$0.

67 p

er s

kein

. The

act

ual d

ye c

ost l

ast m

onth

was

$13

,910

. In

the

com

pany

's pe

rform

ance

repo

rt fo

r las

t mon

th, w

hat w

ould

hav

e be

en th

e sp

endi

ng v

aria

nce

for d

ye

cost

s?  

  A. $

134

U

B. $

577

U

C. $

711

U

D. $

140

U

  62.I

shib

ashi

Sno

w R

emov

al's

cost

form

ula

for i

ts v

ehic

le o

pera

ting

cost

is $

1,24

0 pe

r mon

th

plus

$33

7 pe

r sno

w-d

ay. F

or th

e m

onth

of F

ebru

ary,

the

com

pany

pla

nned

for a

ctiv

ity o

f 17

sno

w-d

ays,

but

the

actu

al le

vel o

f act

ivity

was

12

snow

-day

s. T

he a

ctua

l veh

icle

op

erat

ing

cost

for t

he m

onth

was

$5,

140.

The

spe

ndin

g va

rianc

e fo

r veh

icle

ope

ratin

g co

st in

Feb

ruar

y w

ould

be

clos

est t

o:  

  A. $

144

U

B. $

1,82

9 U

C

. $1,

829

F D

. $14

4 F

  63.H

ejl C

ater

ing

uses

two

mea

sure

s of

act

ivity

, job

s an

d m

eals

, in

the

cost

form

ulas

in it

s bu

dget

s an

d pe

rform

ance

repo

rts. T

he c

ost f

orm

ula

for c

ater

ing

supp

lies

is $

210

per

mon

th p

lus

$86

per j

ob p

lus

$15

per m

eal.

A ty

pica

l job

invo

lves

ser

ving

a n

umbe

r of

mea

ls to

gue

sts

at a

cor

pora

te fu

nctio

n or

at a

hos

t's h

ome.

The

com

pany

exp

ecte

d its

ac

tivity

in M

arch

to b

e 23

jobs

and

222

mea

ls, b

ut th

e ac

tual

act

ivity

was

28

jobs

and

217

m

eals

. The

act

ual c

ost f

or c

ater

ing

supp

lies

in M

arch

was

$5,

830.

The

spe

ndin

g va

rianc

e

for c

ater

ing

supp

lies

in M

arch

wou

ld b

e cl

oses

t to:

   A.

 $31

2 F

B. $

312

U

C. $

43 F

D

. $43

U

  64.G

ersh

on A

ir us

es tw

o m

easu

res

of a

ctiv

ity, f

light

s an

d pa

ssen

gers

, in

the

cost

form

ulas

in

its b

udge

ts a

nd p

erfo

rman

ce re

ports

. The

cos

t for

mul

a fo

r pla

ne o

pera

ting

cost

s is

$3

8,72

0 pe

r mon

th p

lus

$2,0

61 p

er fl

ight

plu

s $9

per

pas

seng

er. T

he c

ompa

ny e

xpec

ted

its a

ctiv

ity in

Jun

e to

be

76 fl

ight

s an

d 23

8 pa

ssen

gers

, but

the

actu

al a

ctiv

ity w

as 7

5 fli

ghts

and

239

pas

seng

ers.

The

act

ual c

ost f

or p

lane

ope

ratin

g co

sts

in J

une

was

$1

96,3

10. T

he s

pend

ing

varia

nce

for p

lane

ope

ratin

g co

sts

in J

une

wou

ld b

e cl

oses

t to:

   A.

 $86

4 F

B. $

1,18

8 U

C

. $1,

188

F D

. $86

4 U

  65.K

rejc

i Air

uses

two

mea

sure

s of

act

ivity

, flig

hts

and

pass

enge

rs, i

n th

e co

st fo

rmul

as in

its

budg

ets

and

perfo

rman

ce re

ports

. The

cos

t for

mul

a fo

r pla

ne o

pera

ting

cost

s is

$41

,430

pe

r mon

th p

lus

$2,4

19 p

er fl

ight

plu

s $6

per

pas

seng

er. T

he c

ompa

ny e

xpec

ted

its a

ctiv

ity

in M

arch

to b

e 84

flig

hts

and

222

pass

enge

rs, b

ut th

e ac

tual

act

ivity

was

81

fligh

ts a

nd

220

pass

enge

rs. T

he a

ctua

l cos

t for

pla

ne o

pera

ting

cost

s in

Mar

ch w

as $

239,

870.

The

pl

ane

oper

atin

g co

sts

in th

e pl

anni

ng b

udge

t for

Mar

ch w

ould

be

clos

est t

o:  

  A. $

245,

958

B. $

239,

870

C. $

248,

754

D. $

238,

689

  66.S

ekut

ersk

i Air

uses

two

mea

sure

s of

act

ivity

, flig

hts

and

pass

enge

rs, i

n th

e co

st fo

rmul

as

in it

s bu

dget

s an

d pe

rform

ance

repo

rts. T

he c

ost f

orm

ula

for p

lane

ope

ratin

g co

sts

is

$45,

700

per m

onth

plu

s $2

,892

per

flig

ht p

lus

$4 p

er p

asse

nger

. The

com

pany

exp

ecte

d its

act

ivity

in N

ovem

ber t

o be

81

fligh

ts a

nd 2

83 p

asse

nger

s, b

ut th

e ac

tual

act

ivity

was

80

fligh

ts a

nd 2

82 p

asse

nger

s. T

he a

ctua

l cos

t for

pla

ne o

pera

ting

cost

s in

Nov

embe

r was

$2

86,3

60. T

he p

lane

ope

ratin

g co

sts

in th

e fle

xibl

e bu

dget

for N

ovem

ber w

ould

be

clos

est

to:  

  A. $

286,

360

B. $

277,

614

C. $

281,

084

D. $

278,

188

  67.T

he S

wen

son

Cor

pora

tion

has

a st

anda

rd c

ostin

g sy

stem

. The

follo

win

g da

ta a

re

avai

labl

e fo

r Jun

e: A

ctua

l qua

ntity

of d

irect

m

ater

ials

pur

chas

ed

35

,00

0po

und

sS

tand

ard

pric

e of

dire

ct

mat

eria

ls$4

per

poun

d

Mat

eria

l pric

e va

rianc

e$7

,00

0un

favo

rabl

e

Mat

eria

l qua

ntity

var

ianc

e$4

,20

0fa

vora

ble

The

act

ual p

rice

per p

ound

of d

irect

mat

eria

ls p

urch

ased

in J

une

is:  

  A. $

3.92

B.

 $4.

32

C. $

4.08

D

. $4.

20

  68.T

he fo

llow

ing

mat

eria

ls s

tand

ards

hav

e be

en e

stab

lishe

d fo

r a p

artic

ular

pro

duct

:   S

tand

ard

quan

tity

per

unit

of o

utpu

t1.

7m

eter

s

Sta

ndar

d pr

ice

$19

.80

per

met

er

The

follo

win

g da

ta p

erta

in to

ope

ratio

ns c

once

rnin

g th

e pr

oduc

t for

the

last

mon

th:

  Act

ual m

ater

ials

pu

rcha

sed

5,80

0m

eter

sA

ctua

l cos

t of

mat

eria

ls p

urch

ased

$113

,68

0 

Act

ual m

ater

ials

use

d in

pro

duct

ion

5,10

0m

eter

s

Act

ual o

utpu

t3,

200

unit

s

Wha

t is

the

mat

eria

ls q

uant

ity v

aria

nce

for t

he m

onth

?  

  A. $

13,7

20 U

B.

 $6,

732

F C

. $13

,860

U

D. $

6,66

4 F

  69.T

he s

tand

ard

cost

car

d fo

r one

uni

t of a

cer

tain

fini

shed

pro

duct

sho

ws

the

follo

win

g:    

Stan

dard

Q

uant

ity o

r H

ours

Stan

dard

Pr

ice

or R

ate

Dire

ct m

ater

ials

10 p

ound

s$?

per

pou

ndD

irect

labo

r2.

5 ho

urs

$16

per h

our

Varia

ble

man

ufac

turin

g ov

erhe

ad1.

5 ho

urs

$10

per h

our

If th

e to

tal s

tand

ard

varia

ble

cost

for o

ne u

nit o

f fin

ishe

d pr

oduc

t is

$85,

then

the

stan

dard

pr

ice

per p

ound

for d

irect

mat

eria

ls is

:    A.

 $1.

74

B. $

4.60

C

. $5.

90

D. $

3.00

  70.T

he s

tand

ards

for d

irect

mat

eria

ls in

mak

ing

a ce

rtain

pro

duct

are

20

poun

ds a

t $0.

75 p

er

poun

d. D

urin

g th

e pa

st p

erio

d, 5

6,00

0 un

its o

f pro

duct

wer

e m

ade

and

the

mat

eria

ls

quan

tity

varia

nce

was

$30

,000

U. T

he n

umbe

r of p

ound

s of

dire

ct m

ater

ial u

sed

durin

g th

e pe

riod

amou

nted

to:  

  A. 1

,080

,000

B.

 1,1

60,0

00

C. 1

,200

,000

D

. 784

,000

  71.T

he s

tand

ard

cost

car

d fo

r a p

rodu

ct in

dica

tes

that

one

uni

t of t

he p

rodu

ct re

quire

s 8

kilo

gram

s of

a ra

w m

ater

ial a

t $0.

80 p

er k

ilogr

am. T

he p

rodu

ctio

n of

the

prod

uct i

n Ap

ril

was

870

uni

ts, b

ut p

rodu

ctio

n ha

d be

en b

udge

ted

for 8

50 u

nits

. Dur

ing

April

, 8,2

00

kilo

gram

s of

the

raw

mat

eria

l wer

e pu

rcha

sed

for $

6,88

8 an

d 7,

150

kilo

gram

s of

the

raw

m

ater

ial w

ere

used

in p

rodu

ctio

n. T

he m

ater

ial v

aria

nces

for A

pril

wer

e:

 

Mat

eria

l Pric

e Va

rianc

eM

ater

ial

Qua

ntity

Va

rianc

eA )

$286

U$1

52 U

B )$2

86 U

$280

U

C )$3

28 U

$152

U

D )$3

28 U

$280

U

    A. O

ptio

n A

B. O

ptio

n B

C. O

ptio

n C

D

. Opt

ion

D

  72.T

he fo

llow

ing

mat

eria

ls s

tand

ards

hav

e be

en e

stab

lishe

d fo

r a p

artic

ular

pro

duct

:   S

tand

ard

quan

tity

per

unit

of o

utpu

t8.

3gr

ams

Sta

ndar

d pr

ice

$19

.15

per

gram

The

follo

win

g da

ta p

erta

in to

ope

ratio

ns c

once

rnin

g th

e pr

oduc

t for

the

last

mon

th:

  Act

ual m

ater

ials

pu

rcha

sed

7,50

0gr

am

sA

ctua

l cos

t of

mat

eria

ls p

urch

ased

$141

,37

5 

Act

ual m

ater

ials

use

d in

pro

duct

ion

7,10

0gr

am

s

Act

ual o

utpu

t70

0un

its

Wha

t is

the

mat

eria

ls p

rice

varia

nce

for t

he m

onth

?  

 

A. $

2,25

0 F

B. $

7,54

0 U

C

. $24

,317

U

D. $

7,66

0 U

  73.A

qua

ntity

of a

par

ticul

ar ra

w m

ater

ial w

as p

urch

ased

for $

43,2

50. T

he s

tand

ard

cost

of

the

mat

eria

l was

$2.

00 p

er k

ilogr

am a

nd th

ere

was

an

unfa

vora

ble

mat

eria

ls p

rice

varia

nce

of $

3,25

0. H

ow m

any

kilo

gram

s w

ere

purc

hase

d?  

  A. 2

0,00

0 B.

 21,

625

C. 2

3,25

0 D

. 24,

875

  74.D

rear

y C

redi

t Age

ncy

uses

a s

tand

ard

cost

sys

tem

for t

he p

roce

ssin

g of

its

cred

it ap

plic

atio

ns. T

he la

bor s

tand

ard

at D

rear

y is

10

appl

icat

ions

per

8 h

our d

ay a

t a s

tand

ard

cost

of $

15 p

er h

our.

Dur

ing

the

last

pay

per

iod,

Dre

ary's

cre

dit a

gent

s w

orke

d 1,

920

hour

s an

d pr

oces

sed

2,50

0 ap

plic

atio

ns. T

he to

tal l

abor

cos

t for

the

agen

ts d

urin

g th

is p

erio

d w

as $

29,1

84.

Wha

t was

Dre

ary's

labo

r effi

cien

cy v

aria

nce

for t

his

last

pay

per

iod?

   A.

 $38

4 U

nfav

orab

le

B. $

816

Favo

rabl

e C

. $1,

200

Favo

rabl

e D

. $1,

500

Favo

rabl

e

  75.B

lue

Cor

pora

tion'

s st

anda

rds

call

for 2

,500

dire

ct la

bor-h

ours

to p

rodu

ce 1

,000

uni

ts o

f pr

oduc

t. D

urin

g M

ay 9

00 u

nits

wer

e pr

oduc

ed a

nd th

e co

mpa

ny w

orke

d 2,

400

dire

ct

labo

r-hou

rs. T

he s

tand

ard

hour

s al

low

ed fo

r May

pro

duct

ion

wou

ld b

e:  

  A. 2

,500

hou

rs

B. 2

,400

hou

rs

C. 2

,250

hou

rs

D. 1

,800

hou

rs

  76.T

he H

anso

n C

orpo

ratio

n em

ploy

s a

stan

dard

cos

ting

syst

em. T

he fo

llow

ing

data

are

av

aila

ble

for F

ebru

ary:

  Act

ual d

irect

labo

r-ho

urs

wor

ked

6,50 0

hour

s

Sta

ndar

d di

rect

labo

r ra

te$8

per

hour

Labo

r rat

e va

rianc

e$2

,6 00Fa

vor

able

The

act

ual d

irect

labo

r rat

e fo

r Feb

ruar

y is

:    A.

 $7.

60 p

er h

our

B. $

8.40

per

hou

r C

. $8.

00 p

er h

our

D. $

2.50

per

hou

r

  77.T

he fo

llow

ing

labo

r sta

ndar

ds h

ave

been

est

ablis

hed

for a

par

ticul

ar p

rodu

ct:

  Sta

ndar

d la

bor-

hour

s pe

r uni

t of o

utpu

t8.

3ho

urs

Sta

ndar

d la

bor r

ate

$12

.10

per

hour

The

follo

win

g da

ta p

erta

in to

ope

ratio

ns c

once

rnin

g th

e pr

oduc

t for

the

last

mon

th:

  Act

ual h

ours

w

orke

d6,

100

hour

sA

ctua

l tot

al la

bor

cost

$71,

37 0 

Act

ual o

utpu

t90

0un

its

Wha

t is

the

labo

r effi

cien

cy v

aria

nce

for t

he m

onth

?  

  A. $

19,0

17 F

B.

 $19

,017

U

C. $

16,0

29 F

D

. $16

,577

F

  78.T

he s

tand

ard

cost

car

d of

a p

artic

ular

pro

duct

spe

cifie

s th

at it

requ

ires

4.5

dire

ct la

bor-

hour

s at

$12

.80

per d

irect

labo

r-hou

r. D

urin

g M

arch

, 2,3

00 u

nits

of t

he p

rodu

ct w

ere

prod

uced

and

dire

ct la

bor w

ages

of $

128,

300

wer

e in

curre

d. A

tota

l of 1

1,70

0 di

rect

labo

r-ho

urs

wer

e w

orke

d. T

he d

irect

labo

r var

ianc

es fo

r the

mon

th w

ere:

   La

bor R

ate

Varia

nce

Labo

r Effi

cien

cy V

aria

nce

A)

$4,1

80 F

$14,

804

UB

)$4

,180

F$1

7,28

0 U

C)

$21,

460

F$1

4,80

4 U

D)

$21,

460

F$1

7,28

0 U

    A. O

ptio

n A

B. O

ptio

n B

C. O

ptio

n C

D

. Opt

ion

D

  79.K

rizum

Indu

strie

s m

akes

hea

vy c

onst

ruct

ion

equi

pmen

t. Th

e st

anda

rd fo

r a p

artic

ular

cr

ane

calls

for 2

4 di

rect

labo

r-hou

rs a

t $16

per

dire

ct la

bor-h

our.

Dur

ing

a re

cent

per

iod

850

cran

es w

ere

mad

e. T

he la

bor r

ate

varia

nce

was

zer

o an

d th

e la

bor e

ffici

ency

va

rianc

e w

as $

8,80

0 un

favo

rabl

e. H

ow m

any

actu

al d

irect

labo

r-hou

rs w

ere

wor

ked?

   A.

 19,

850

B. 2

0,40

0 C

. 20,

950

D. 3

5,20

0

  80.T

he F

isch

er C

orpo

ratio

n us

es a

sta

ndar

d co

stin

g sy

stem

. The

follo

win

g da

ta h

ave

been

as

sem

bled

for D

ecem

ber:

  Act

ual d

irect

labo

r-ho

urs

wor

ked

5,8 00

hour

s

Sta

ndar

d di

rect

la

bor r

ate

$9pe

r ho

urLa

bor e

ffici

ency

va

rianc

e$1

,80

0un

favo

rabl

e

The

sta

ndar

d ho

urs

allo

wed

for D

ecem

ber's

pro

duct

ion

is:  

  A. 5

,400

hou

rs

B. 5

,600

hou

rs

C. 5

,800

hou

rs

D. 6

,000

hou

rs

  81.T

he fo

llow

ing

labo

r sta

ndar

ds h

ave

been

est

ablis

hed

for a

par

ticul

ar p

rodu

ct:

  Sta

ndar

d la

bor-

hour

s pe

r uni

t of o

utpu

t1.

7ho

urs

Sta

ndar

d la

bor r

ate

$14

.05

per

hour

The

follo

win

g da

ta p

erta

in to

ope

ratio

ns c

once

rnin

g th

e pr

oduc

t for

the

last

mon

th:

  Act

ual h

ours

w

orke

d3,

700

hour

sA

ctua

l tot

al la

bor

cost

$50,

69 0 

Act

ual o

utpu

t2,

300

units

Wha

t is

the

labo

r rat

e va

rianc

e fo

r the

mon

th?

   A.

 $1,

295

F B.

 $2,

877

F C

. $4,

246

F D

. $4,

246

U

  82.T

he fo

llow

ing

stan

dard

s fo

r var

iabl

e m

anuf

actu

ring

over

head

hav

e be

en e

stab

lishe

d fo

r a

com

pany

that

mak

es o

nly

one

prod

uct:

  Sta

ndar

d ho

urs

per

unit

of o

utpu

t7.

8ho

urs

Sta

ndar

d va

riabl

e ov

erhe

ad ra

te$1

2. 55pe

r ho

ur

The

follo

win

g da

ta p

erta

in to

ope

ratio

ns fo

r the

last

mon

th:

  Act

ual h

ours

2,90 0

ho urs

Act

ual t

otal

var

iabl

e m

anuf

actu

ring

over

head

co

st

$36,

975

 

Act

ual o

utpu

t20

0un

its

Wha

t is

the

varia

ble

over

head

effi

cien

cy v

aria

nce

for t

he m

onth

?  

  A. $

17,3

97 U

B.

 $16

,817

U

C. $

312

F D

. $17

,085

U

  83.W

elco

me

Cor

pora

tion

prod

uces

met

al te

leph

one

pole

s. In

the

mos

t rec

ent m

onth

, the

co

mpa

ny b

udge

ted

prod

uctio

n of

4,1

00 p

oles

. Act

ual p

rodu

ctio

n w

as 4

,400

pol

es.

Acco

rdin

g to

sta

ndar

ds, e

ach

pole

requ

ires

7.0

mac

hine

-hou

rs. T

he a

ctua

l mac

hine

-hou

rs

for t

he m

onth

wer

e 31

,140

mac

hine

-hou

rs. T

he s

tand

ard

varia

ble

man

ufac

turin

g ov

erhe

ad ra

te is

$2.

50 p

er m

achi

ne-h

our.

The

actu

al v

aria

ble

man

ufac

turin

g ov

erhe

ad

cost

for t

he m

onth

was

$83

,787

. The

var

iabl

e ov

erhe

ad e

ffici

ency

var

ianc

e is

:    A.

 $6,

787

F B.

 $6,

787

U

C. $

850

F D

. $85

0 U

  84.S

hole

tte M

anuf

actu

ring

Cor

pora

tion

has

a st

anda

rd c

ost s

yste

m in

whi

ch it

app

lies

man

ufac

turin

g ov

erhe

ad to

pro

duct

s on

the

basi

s of

sta

ndar

d m

achi

ne-h

ours

(MH

s) a

t $5

.00

per M

H. D

urin

g th

e m

onth

, the

act

ual t

otal

var

iabl

e m

anuf

actu

ring

over

head

was

$2

2,54

0 an

d th

e ac

tual

leve

l of a

ctiv

ity fo

r the

per

iod

was

4,6

00 M

Hs.

Wha

t was

the

varia

ble

over

head

rate

var

ianc

e fo

r the

mon

th?

   A.

 $92

Fav

orab

le

B. $

92 U

nfav

orab

le

C. $

460

Unf

avor

able

D

. $46

0 Fa

vora

ble

  85.M

erle

Cor

pora

tion

appl

ies

man

ufac

turin

g ov

erhe

ad to

pro

duct

s on

the

basi

s of

sta

ndar

d m

achi

ne-h

ours

. For

the

mos

t rec

ent m

onth

, the

com

pany

bas

ed it

s bu

dget

on

4,00

0 m

achi

ne-h

ours

. Bud

gete

d an

d ac

tual

ove

rhea

d co

sts

for t

he m

onth

app

ear b

elow

:    

Orig

inal

Bud

get

Bas

ed o

n 4,

000

Mac

hine

-Hou

rs

Act

ual C

osts

Varia

ble

over

head

cos

ts:

  

  Sup

plie

s$1

4,00

0$1

3,15

0  In

dire

ct la

bor

27,2

0024

,390

Fixe

d ov

erhe

ad c

osts

: 

 

Sup

ervi

sion

19,9

0019

,540

Util

ities

4,70

04,

360

Fac

tory

dep

reci

atio

n

8,80

0

8,62

0To

tal o

verh

ead

cost

$74,

600

$70,

060

The

com

pany

act

ually

wor

ked

3,69

0 m

achi

ne-h

ours

dur

ing

the

mon

th. T

he s

tand

ard

hour

s al

low

ed fo

r the

act

ual o

utpu

t wer

e 3,

620

mac

hine

-hou

rs fo

r the

mon

th. W

hat w

as

the

over

all v

aria

ble

over

head

effi

cien

cy v

aria

nce

for t

he m

onth

?  

  A. $

721

Unf

avor

able

B.

 $46

7 Fa

vora

ble

C. $

254

Unf

avor

able

D

. $88

0 Fa

vora

ble

  86.M

acha

in C

orpo

ratio

n ap

plie

s m

anuf

actu

ring

over

head

to p

rodu

cts

on th

e ba

sis

of

stan

dard

mac

hine

-hou

rs. T

he c

ompa

ny's

stan

dard

var

iabl

e m

anuf

actu

ring

over

head

rate

is

$2.

90 p

er m

achi

ne-h

our.

The

actu

al v

aria

ble

man

ufac

turin

g ov

erhe

ad c

ost f

or th

e m

onth

was

$15

,270

. The

orig

inal

bud

get f

or th

e m

onth

was

bas

ed o

n 5,

000

mac

hine

-ho

urs.

The

com

pany

act

ually

wor

ked

5,09

0 m

achi

ne-h

ours

dur

ing

the

mon

th. T

he

stan

dard

hou

rs a

llow

ed fo

r the

act

ual o

utpu

t of t

he m

onth

tota

led

5,20

0 m

achi

ne-h

ours

. W

hat w

as th

e va

riabl

e ov

erhe

ad e

ffici

ency

var

ianc

e fo

r the

mon

th?

   A.

 $58

0 U

nfav

orab

le

B. $

190

Unf

avor

able

C

. $50

9 U

nfav

orab

le

D. $

319

Favo

rabl

e

  87.S

pera

zza

Cor

pora

tion

prod

uces

larg

e co

mm

erci

al d

oors

for w

areh

ouse

s an

d ot

her

faci

litie

s. In

the

mos

t rec

ent m

onth

, the

com

pany

bud

gete

d pr

oduc

tion

of 4

,900

doo

rs.

Actu

al p

rodu

ctio

n w

as 5

,300

doo

rs. A

ccor

ding

to s

tand

ards

, eac

h do

or re

quire

s 6.

4 m

achi

ne-h

ours

. The

act

ual m

achi

ne-h

ours

for t

he m

onth

wer

e 34

,340

mac

hine

-hou

rs.

The

stan

dard

sup

plie

s co

st is

$3.

10 p

er m

achi

ne-h

our.

The

actu

al s

uppl

ies

cost

for t

he

mon

th w

as $

99,3

31. S

uppl

ies

cost

is a

n el

emen

t of v

aria

ble

man

ufac

turin

g ov

erhe

ad. T

he

varia

ble

over

head

effi

cien

cy v

aria

nce

for s

uppl

ies

cost

is:  

  A. $

5,82

1 F

B. $

5,82

1 U

C

. $1,

302

U

D. $

1,30

2 F

  88. H

ien

Inc.

, use

s m

achi

ne-h

ours

as

the

base

to a

pply

its

man

ufac

turin

g ov

erhe

ad. T

he

follo

win

g in

form

atio

n re

late

s to

var

iabl

e m

anuf

actu

ring

over

head

sta

ndar

ds a

t Hie

n:

Sta

ndar

d ra

te p

er m

achi

ne-h

our:

$50

Tot

al s

tand

ard

mac

hine

-hou

rs a

llow

ed fo

r uni

ts p

rodu

ced

durin

g Se

ptem

ber:

4,00

0 H

ien'

s va

riabl

e ov

erhe

ad ra

te v

aria

nce

for S

epte

mbe

r was

$80

0 fa

vora

ble.

Its

varia

ble

over

head

effi

cien

cy v

aria

nce

was

$3,

600

unfa

vora

ble.

How

man

y m

achi

ne-h

ours

did

Hie

n ac

tual

ly u

se d

urin

g Se

ptem

ber?

    A. 3

,928

B. 3

,944

C. 4

,056

D. 4

,072

  89.S

chle

y C

orpo

ratio

n ap

plie

s m

anuf

actu

ring

over

head

to p

rodu

cts

on th

e ba

sis

of s

tand

ard

mac

hine

-hou

rs. B

udge

ted

and

actu

al o

verh

ead

cost

s fo

r the

mos

t rec

ent m

onth

app

ear

belo

w:

   O

rigin

al

Bud

get

Act

ual

Cos

tsVa

riabl

e ov

erhe

ad c

osts

: 

 

Sup

plie

s$3

,840

$4,7

30

Indi

rect

labo

r 2

2,40

0 2

5,26 0

Tota

l var

iabl

e m

anuf

actu

ring

over

head

co

st $

26,2

40 $

29,9

9 0

The

orig

inal

bud

get w

as b

ased

on

3,20

0 m

achi

ne-h

ours

. The

com

pany

act

ually

wor

ked

3,51

0 m

achi

ne-h

ours

dur

ing

the

mon

th a

nd th

e st

anda

rd h

ours

allo

wed

for t

he a

ctua

l ou

tput

wer

e 3,

660

mac

hine

-hou

rs. W

hat w

as th

e ov

eral

l var

iabl

e ov

erhe

ad e

ffici

ency

va

rianc

e fo

r the

mon

th?

   A.

 $55

0 Fa

vora

ble

B. $

1,20

8 U

nfav

orab

le

C. $

22 F

avor

able

D

. $1,

230

Favo

rabl

e

  90.S

uski

Cor

pora

tion

has

a st

anda

rd c

ost s

yste

m in

whi

ch it

app

lies

man

ufac

turin

g ov

erhe

ad

to p

rodu

cts

on th

e ba

sis

of s

tand

ard

mac

hine

-hou

rs (M

Hs)

. The

com

pany

has

pro

vide

d th

e fo

llow

ing

data

for t

he m

ost r

ecen

t mon

th:

  Bud

gete

d le

vel o

f ac

tivity

7,40 0

MH

s

Act

ual l

evel

of a

ctiv

ity7,

50 0M

Hs

Sta

ndar

d va

riabl

e m

anuf

actu

ring

over

head

rate

$5.9 0

per

MH

Act

ual t

otal

var

iabl

e m

anuf

actu

ring

over

head

$42,

750

 

Wha

t was

the

varia

ble

over

head

rate

var

ianc

e fo

r the

mon

th?

   A.

 $1,

500

Favo

rabl

e B.

 $59

0 U

nfav

orab

le

C. $

910

Favo

rabl

e D

. $1,

000

Unf

avor

able

  91.T

he fo

llow

ing

data

hav

e be

en p

rovi

ded

by G

erla

ch C

orpo

ratio

n, a

com

pany

that

pro

duce

s fo

rklif

t tru

cks:

  Bud

gete

d pr

oduc

tion

1,90 0

truck

s

Sta

ndar

d m

achi

ne-h

ours

pe

r tru

ck8.

6m

achi

ne-

hour

s

Sta

ndar

d su

pplie

s co

st$4

.2 0

per

mac

hine

-ho

ur 

  

Act

ual p

rodu

ctio

n2,

00 0tru

cks

Act

ual m

achi

ne-

hour

s16

,9 70m

achi

ne-

hour

sA

ctua

l sup

plie

s co

st (t

otal

)$7

8,13

7 

Sup

plie

s co

st is

an

elem

ent o

f var

iabl

e m

anuf

actu

ring

over

head

. The

var

iabl

e ov

erhe

ad

effic

ienc

y va

rianc

e fo

r sup

plie

s co

st is

:   

A. $

966

U

B. $

5,89

7 U

C

. $5,

897

F D

. $96

6 F

  92.T

he fo

llow

ing

stan

dard

s fo

r var

iabl

e m

anuf

actu

ring

over

head

hav

e be

en e

stab

lishe

d fo

r a

com

pany

that

mak

es o

nly

one

prod

uct:

  Sta

ndar

d ho

urs

per

unit

of o

utpu

t5.

6ho

urs

Sta

ndar

d va

riabl

e ov

erhe

ad ra

te$1

2. 00pe

r ho

ur

The

follo

win

g da

ta p

erta

in to

ope

ratio

ns fo

r the

last

mon

th:

  Act

ual h

ours

2,60 0

ho urs

Act

ual t

otal

var

iabl

e m

anuf

actu

ring

over

head

co

st

$31,

330

 

Act

ual o

utpu

t40

0un

its

Wha

t is

the

varia

ble

over

head

rate

var

ianc

e fo

r the

mon

th?

   A.

 $11

2 F

B. $

130

U

C. $

4,45

0 U

D

. $4,

338

U

  93.A

t Cad

y C

orpo

ratio

n, m

aint

enan

ce is

a v

aria

ble

over

head

cos

t tha

t is

base

d on

mac

hine

-ho

urs.

The

per

form

ance

repo

rt fo

r Jun

e sh

owed

that

act

ual m

aint

enan

ce c

osts

tota

led

$9,6

00 a

nd th

at th

e as

soci

ated

rate

var

ianc

e w

as $

400

unfa

vora

ble.

If 8

,000

mac

hine

-ho

urs

wer

e ac

tual

ly w

orke

d du

ring

June

, the

sta

ndar

d m

aint

enan

ce c

ost p

er m

achi

ne-

hour

was

:    A.

 $1.

30 p

er M

H

B. $

1.25

per

MH

C

. $1.

20 p

er M

H

D. $

1.15

per

MH

  94.R

uetz

Clin

ic u

ses

clie

nt-v

isits

as

its m

easu

re o

f act

ivity

. Dur

ing

Nov

embe

r, th

e cl

inic

bu

dget

ed fo

r 2,5

00 c

lient

-vis

its, b

ut it

s ac

tual

leve

l of a

ctiv

ity w

as 2

,520

clie

nt-v

isits

. The

cl

inic

has

pro

vide

d th

e fo

llow

ing

data

con

cern

ing

the

form

ulas

to b

e us

ed in

its

budg

etin

g:

FFix

ed e

lem

ent

per m

onth

Varia

ble

elem

ent p

ercl

ient

-vis

it

Rev

enue

-$4

4.00

Pers

onne

l exp

ense

s$2

6,20

0$1

2.50

Med

ical

sup

plie

s1,

200

8.70

Occ

upan

cy e

xpen

ses

8,20

01.

20

Adm

inis

trativ

e ex

pens

es   

 4,7

00   

 0.3

0

Tota

l exp

ense

s$4

0,30

0 $

22.7

0

The

med

ical

sup

plie

s in

the

flexi

ble

budg

et fo

r Nov

embe

r wou

ld b

e cl

oses

t to:

   A.

 $22

,950

B.

 $22

,474

C

. $23

,124

D

. $22

,835

  95. R

uetz

Clin

ic u

ses

clie

nt-v

isits

as

its m

easu

re o

f act

ivity

. Dur

ing

Nov

embe

r, th

e cl

inic

bu

dget

ed fo

r 2,5

00 c

lient

-vis

its, b

ut it

s ac

tual

leve

l of a

ctiv

ity w

as 2

,520

clie

nt-v

isits

. The

cl

inic

has

pro

vide

d th

e fo

llow

ing

data

con

cern

ing

the

form

ulas

to b

e us

ed in

its

budg

etin

g:  

Fix

e d el

em

enVa

riabl

e

 t

per

mon th

elem

ent p

ercl

ient

-vis

it

Rev

enue

−$4

4.00

Per

sonn

el

expe

nses

$26,

200

$12.

50

Med

ical

sup

plie

s1,

20 08.

70

Occ

upan

cy

expe

nses

8,20 0

1.20

Adm

inis

trativ

e ex

pens

es

4,

700

0

.30

Tota

l exp

ense

s$4

0,30

0 $

22.7

0

The

occ

upan

cy e

xpen

ses

in th

e fle

xibl

e bu

dget

for N

ovem

ber w

ould

be

clos

est t

o:

    A. $

11,0

16B.

 $11

,224

C. $

11,2

00D

. $11

,193

  96. R

uetz

Clin

ic u

ses

clie

nt-v

isits

as

its m

easu

re o

f act

ivity

. Dur

ing

Nov

embe

r, th

e cl

inic

bu

dget

ed fo

r 2,5

00 c

lient

-vis

its, b

ut it

s ac

tual

leve

l of a

ctiv

ity w

as 2

,520

clie

nt-v

isits

. The

cl

inic

has

pro

vide

d th

e fo

llow

ing

data

con

cern

ing

the

form

ulas

to b

e us

ed in

its

budg

etin

g:    

Fix

e d el

em

ent

per

mon th

Varia

ble

elem

ent p

ercl

ient

-vis

it

Rev

enue

−$4

4.00

Per

sonn

el

expe

nses

$26,

200

$12.

50

Med

ical

sup

plie

s1,

20 08.

70

Occ

upan

cy

expe

nses

8,20 0

1.20

Adm

inis

trativ

e ex

pens

es

4,

700

0

.30

Tota

l exp

ense

s$4

0,30

0 $

22.7

0

The

net

ope

ratin

g in

com

e in

the

flexi

ble

budg

et fo

r Nov

embe

r wou

ld b

e cl

oses

t to:

    A. $

9,46

1B.

 $12

,950

C. $

9,31

2D

. $13

,376

  97. Va

nder

hyde

Ken

nel u

ses

tena

nt-d

ays

as it

s m

easu

re o

f act

ivity

; an

anim

al h

ouse

d in

the

kenn

el fo

r one

day

is c

ount

ed a

s on

e te

nant

-day

. Dur

ing

May

, the

ken

nel b

udge

ted

for

3,30

0 te

nant

-day

s, b

ut it

s ac

tual

leve

l of a

ctiv

ity w

as 3

,340

tena

nt-d

ays.

The

ken

nel h

as

prov

ided

the

follo

win

g da

ta c

once

rnin

g th

e fo

rmul

as u

sed

in it

s bu

dget

ing

and

its a

ctua

l re

sults

for M

ay:

Dat

a us

ed in

bud

getin

g:    

Fix

ed

elem

ent

per

mon

th

Varia

bl eel

eme

nt p

erte

nant

-da

yR

even

ue−

$36.

00W

ages

and

sa

larie

s$3

,500

$7.2

0

Food

and

su

pplie

s1,

500

13.3

0

Faci

lity

expe

nses

9,50

04.

70

Adm

inis

trativ

e ex

pens

es

6,8

00

0.4

0

Tota

l exp

ense

s $

21,3

00 $

25.6

0

Act

ual r

esul

ts fo

r May

:   R

even

ue$1

24,8

3 0W

ages

and

sal

arie

s$2

8,81

8Fo

ods

and

supp

lies

$44,

652

Faci

lity

expe

nses

$24,

218

Adm

inis

trativ

e ex

pens

es$7

,886

The

wag

es a

nd s

alar

ies

in th

e pl

anni

ng b

udge

t for

May

wou

ld b

e cl

oses

t to:

    A. $

28,4

73B.

 $27

,260

C. $

28,8

18D

. $27

,548

  98. Va

nder

hyde

Ken

nel u

ses

tena

nt-d

ays

as it

s m

easu

re o

f act

ivity

; an

anim

al h

ouse

d in

the

kenn

el fo

r one

day

is c

ount

ed a

s on

e te

nant

-day

. Dur

ing

May

, the

ken

nel b

udge

ted

for

3,30

0 te

nant

-day

s, b

ut it

s ac

tual

leve

l of a

ctiv

ity w

as 3

,340

tena

nt-d

ays.

The

ken

nel h

as

prov

ided

the

follo

win

g da

ta c

once

rnin

g th

e fo

rmul

as u

sed

in it

s bu

dget

ing

and

its a

ctua

l re

sults

for M

ay:

Dat

a us

ed in

bud

getin

g:    

Fix

ed

elem

ent

per

mon

th

Varia

bl eel

eme

nt p

erte

nant

-da

yR

even

ue−

$36.

00

Wag

es a

nd

sala

ries

$3,5

00$7

.20

Food

and

su

pplie

s1,

500

13.3

0

Faci

lity

expe

nses

9,50

04.

70

Adm

inis

trativ

e ex

pens

es

6,8

00

0.4

0

Tota

l exp

ense

s $

21,3

00 $

25.6

0

Act

ual r

esul

ts fo

r May

:

Rev

enue

$124

,83 0

Wag

es a

nd s

alar

ies

$28,

818

Food

s an

d su

pplie

s$4

4,65

2Fa

cilit

y ex

pens

es$2

4,21

8A

dmin

istra

tive

expe

nses

$7,8

86

The

adm

inis

trativ

e ex

pens

es in

the

plan

ning

bud

get f

or M

ay w

ould

be

clos

est t

o:

    A. $

7,79

2B.

 $7,

886

C. $

8,13

6D

. $8,

120

  99. Va

nder

hyde

Ken

nel u

ses

tena

nt-d

ays

as it

s m

easu

re o

f act

ivity

; an

anim

al h

ouse

d in

the

kenn

el fo

r one

day

is c

ount

ed a

s on

e te

nant

-day

. Dur

ing

May

, the

ken

nel b

udge

ted

for

3,30

0 te

nant

-day

s, b

ut it

s ac

tual

leve

l of a

ctiv

ity w

as 3

,340

tena

nt-d

ays.

The

ken

nel h

as

prov

ided

the

follo

win

g da

ta c

once

rnin

g th

e fo

rmul

as u

sed

in it

s bu

dget

ing

and

its a

ctua

l re

sults

for M

ay:

Dat

a us

ed in

bud

getin

g:  

Fix

ed Va

riabl e

elem

e

 el

emen

tpe

r m

onth

nt p

erte

nant

-da

yR

even

ue−

$36.

00W

ages

and

sa

larie

s$3

,500

$7.2

0

Food

and

su

pplie

s1,

500

13.3

0

Faci

lity

expe

nses

9,50

04.

70

Adm

inis

trativ

e ex

pens

es

6,8

00

0.4

0

Tota

l exp

ense

s $

21,3

00 $

25.6

0

Act

ual r

esul

ts fo

r May

:   R

even

ue$1

24,8

3 0W

ages

and

sal

arie

s$2

8,81

8Fo

ods

and

supp

lies

$44,

652

Faci

lity

expe

nses

$24,

218

Adm

inis

trativ

e ex

pens

es$7

,886

The

net

ope

ratin

g in

com

e in

the

plan

ning

bud

get f

or M

ay w

ould

be

clos

est t

o:

    A. $

13,0

20B.

 $19

,025

C. $

13,4

36D

. $19

,489

  100.

Zele

nka

Clin

ic u

ses

clie

nt-v

isits

as

its m

easu

re o

f act

ivity

. Dur

ing

June

, the

clin

ic

budg

eted

for 2

,700

clie

nt-v

isits

, but

its

actu

al le

vel o

f act

ivity

was

2,7

10 c

lient

-vis

its. T

he

clin

ic h

as p

rovi

ded

the

follo

win

g da

ta c

once

rnin

g th

e fo

rmul

as to

be

used

in it

s bu

dget

ing

for J

une:

 Va

riabl

e

 

Fixe

del

emen

t pe

rm

onth

elem

ent

per

clie

nt-

visi

tR

even

ue-

$47.

80 

  

Per

sonn

el

expe

nses

$32,

300

$15.

50

Med

ical

su

pplie

s1,

700

6.20

Occ

upan

cy ex

pens

es10

,800

1.40

Adm

inis

trativ

e ex

pens

es

5,4

00

0.1

0

Tota

l ex

pens

es $

50,2

00 $

23.2

0

The

adm

inis

trativ

e ex

pens

es in

the

plan

ning

bud

get f

or J

une

wou

ld b

e cl

oses

t to:

   A.

 $5,

671

B. $

5,51

1 C

. $5,

531

D. $

5,67

0

  101.

Zele

nka

Clin

ic u

ses

clie

nt-v

isits

as

its m

easu

re o

f act

ivity

. Dur

ing

June

, the

clin

ic

budg

eted

for 2

,700

clie

nt-v

isits

, but

its

actu

al le

vel o

f act

ivity

was

2,7

10 c

lient

-vis

its. T

he

clin

ic h

as p

rovi

ded

the

follo

win

g da

ta c

once

rnin

g th

e fo

rmul

as to

be

used

in it

s bu

dget

ing

for J

une:

    F

ixed

el

emen

tpe

r m

onth

Varia

bl eel

eme

nt p

ercl

ient

-vi

sit

Rev

enue

−$4

7.80

Per

sonn

el

expe

nses

$32,

300

$15.

50

Med

ical

supp

lies

1,70

06.

20

Occ

upan

cy

expe

nses

10,8

001.

40

Adm

inis

trativ

e ex

pens

es

5,4

00

0.

1 0To

tal

expe

nses

$50

,200

$23

.2 0

The

net

ope

ratin

g in

com

e in

the

plan

ning

bud

get f

or J

une

wou

ld b

e cl

oses

t to:

    A. $

18,3

84B.

 $16

,466

C. $

16,2

20D

. $18

,248

  102.

Zele

nka

Clin

ic u

ses

clie

nt-v

isits

as

its m

easu

re o

f act

ivity

. Dur

ing

June

, the

clin

ic

budg

eted

for 2

,700

clie

nt-v

isits

, but

its

actu

al le

vel o

f act

ivity

was

2,7

10 c

lient

-vis

its. T

he

clin

ic h

as p

rovi

ded

the

follo

win

g da

ta c

once

rnin

g th

e fo

rmul

as to

be

used

in it

s bu

dget

ing

for J

une:

    F

ixed

el

emen

tpe

r m

onth

Varia

bl eel

eme

nt p

ercl

ient

-vi

sit

Rev

enue

−$4

7.80

Per

sonn

el

expe

nses

$32,

300

$15.

50

Med

ical

su

pplie

s1,

700

6.20

Occ

upan

cy

expe

nses

10,8

001.

40

Adm

inis

trativ

e ex

pens

es

5,4

00

0.

1 0To

tal

expe

nses

$50

,200

$23

.2 0

The

med

ical

sup

plie

s in

the

flexi

ble

budg

et fo

r Jun

e w

ould

be

clos

est t

o:

    A. $

17,7

17B.

 $17

,587

C. $

18,5

02D

. $18

,440

  103.

Gan

drud

Ken

nel u

ses

tena

nt-d

ays

as it

s m

easu

re o

f act

ivity

; an

anim

al h

ouse

d in

the

kenn

el fo

r one

day

is c

ount

ed a

s on

e te

nant

-day

. Dur

ing

June

, the

ken

nel b

udge

ted

for

2,60

0 te

nant

-day

s, b

ut it

s ac

tual

leve

l of a

ctiv

ity w

as 2

,580

tena

nt-d

ays.

The

ken

nel h

as

prov

ided

the

follo

win

g da

ta c

once

rnin

g th

e fo

rmul

as to

be

used

in it

s bu

dget

ing:

    F

ixed

el

emen

tpe

r m

onth

Varia

bl eel

eme

nt p

erte

nant

-da

yR

even

ue−

$37.

10W

ages

and

sa

larie

s$3

,400

$7.3

0

Food

and

su

pplie

s1,

200

14.0

0

Faci

lity

expe

nses

9,60

02.

60

Adm

inis

trativ

e ex

pens

es

7,7

00

0.

3 0To

tal

expe

nses

$21

,900

$24

.2 0

The

food

and

sup

plie

s in

the

flexi

ble

budg

et fo

r Jun

e w

ould

be

clos

est t

o:

    A. $

36,9

93B.

 $37

,569

C. $

37,6

00

D. $

37,3

20

  104.

Gan

drud

Ken

nel u

ses

tena

nt-d

ays

as it

s m

easu

re o

f act

ivity

; an

anim

al h

ouse

d in

the

kenn

el fo

r one

day

is c

ount

ed a

s on

e te

nant

-day

. Dur

ing

June

, the

ken

nel b

udge

ted

for

2,60

0 te

nant

-day

s, b

ut it

s ac

tual

leve

l of a

ctiv

ity w

as 2

,580

tena

nt-d

ays.

The

ken

nel h

as

prov

ided

the

follo

win

g da

ta c

once

rnin

g th

e fo

rmul

as to

be

used

in it

s bu

dget

ing:

    F

ixed

el

emen

tpe

r m

onth

Varia

bl eel

eme

nt p

erte

nant

-da

yR

even

ue−

$37.

10W

ages

and

sa

larie

s$3

,400

$7.3

0

Food

and

su

pplie

s1,

200

14.0

0

Faci

lity

expe

nses

9,60

02.

60

Adm

inis

trativ

e ex

pens

es

7,7

00

0.

3 0To

tal

expe

nses

$21

,900

$24

.2 0

The

faci

lity

expe

nses

in th

e fle

xibl

e bu

dget

for J

une

wou

ld b

e cl

oses

t to:

    A. $

16,3

08B.

 $16

,360

C. $

16,2

23D

. $15

,974

  105.

Gan

drud

Ken

nel u

ses

tena

nt-d

ays

as it

s m

easu

re o

f act

ivity

; an

anim

al h

ouse

d in

the

kenn

el fo

r one

day

is c

ount

ed a

s on

e te

nant

-day

. Dur

ing

June

, the

ken

nel b

udge

ted

for

2,60

0 te

nant

-day

s, b

ut it

s ac

tual

leve

l of a

ctiv

ity w

as 2

,580

tena

nt-d

ays.

The

ken

nel h

as

prov

ided

the

follo

win

g da

ta c

once

rnin

g th

e fo

rmul

as to

be

used

in it

s bu

dget

ing:

 

  F

ixed

el

emen

tpe

r m

onth

Varia

bl eel

eme

nt p

erte

nant

-da

yR

even

ue−

$37.

10W

ages

and

sa

larie

s$3

,400

$7.3

0

Food

and

su

pplie

s1,

200

14.0

0

Faci

lity

expe

nses

9,60

02.

60

Adm

inis

trativ

e ex

pens

es

7,7

00

0.

3 0To

tal

expe

nses

$21

,900

$24

.2 0

The

net

ope

ratin

g in

com

e in

the

flexi

ble

budg

et fo

r Jun

e w

ould

be

clos

est t

o:

    A. $

11,6

40B.

 $14

,332

C. $

11,3

82D

. $14

,113

  106.

Labo

mba

rd C

linic

use

s cl

ient

-vis

its a

s its

mea

sure

of a

ctiv

ity. D

urin

g Fe

brua

ry, t

he c

linic

bu

dget

ed fo

r 3,6

00 c

lient

-vis

its, b

ut it

s ac

tual

leve

l of a

ctiv

ity w

as 3

,650

clie

nt-v

isits

. The

cl

inic

has

pro

vide

d th

e fo

llow

ing

data

con

cern

ing

the

form

ulas

use

d in

its

budg

etin

g an

d its

act

ual r

esul

ts fo

r Feb

ruar

y: D

ata

used

in b

udge

ting:

    F

ixed

el

emen

tpe

r m

onth

Varia

bl eel

eme

nt p

ercl

ient

-vi

sit

Rev

enue

−$2

3.60

Per

sonn

el

expe

nses

$26,

100

$5.9

0

Med

ical

su

pplie

s80

04.

00

Occ

upan

cy

expe

nses

6,30

01.

00

Adm

inis

trativ

e ex

pens

es

4,0

00

0.

2 0To

tal

expe

nses

$37

,200

$11

.1 0

Act

ual r

esul

ts fo

r Feb

ruar

y:   R

even

ue$8

4,29

0P

erso

nnel

exp

ense

s$4

7,07

5M

edic

al s

uppl

ies

$14,

700

Occ

upan

cy e

xpen

ses

$10,

110

Adm

inis

trativ

e ex

pens

es$4

,920

The

per

sonn

el e

xpen

ses

in th

e pl

anni

ng b

udge

t for

Feb

ruar

y w

ould

be

clos

est t

o:

    A. $

47,6

35B.

 $47

,340

C. $

47,0

75D

. $46

,430

  107.

Labo

mba

rd C

linic

use

s cl

ient

-vis

its a

s its

mea

sure

of a

ctiv

ity. D

urin

g Fe

brua

ry, t

he c

linic

bu

dget

ed fo

r 3,6

00 c

lient

-vis

its, b

ut it

s ac

tual

leve

l of a

ctiv

ity w

as 3

,650

clie

nt-v

isits

. The

cl

inic

has

pro

vide

d th

e fo

llow

ing

data

con

cern

ing

the

form

ulas

use

d in

its

budg

etin

g an

d its

act

ual r

esul

ts fo

r Feb

ruar

y: D

ata

used

in b

udge

ting:

 

  F

ixed

el

emen

tpe

r m

onth

Varia

bl eel

eme

nt p

ercl

ient

-vi

sit

Rev

enue

−$2

3.60

Per

sonn

el

expe

nses

$26,

100

$5.9

0

Med

ical

su

pplie

s80

04.

00

Occ

upan

cy

expe

nses

6,30

01.

00

Adm

inis

trativ

e ex

pens

es

4,0

00

0.

2 0To

tal

expe

nses

$37

,200

$11

.1 0

Act

ual r

esul

ts fo

r Feb

ruar

y:   R

even

ue$8

4,29

0P

erso

nnel

exp

ense

s$4

7,07

5M

edic

al s

uppl

ies

$14,

700

Occ

upan

cy e

xpen

ses

$10,

110

Adm

inis

trativ

e ex

pens

es$4

,920

The

adm

inis

trativ

e ex

pens

es in

the

plan

ning

bud

get f

or F

ebru

ary

wou

ld b

e cl

oses

t to:

    A. $

4,85

3B.

 $4,

920

C. $

4,72

0D

. $4,

730

  108.

Labo

mba

rd C

linic

use

s cl

ient

-vis

its a

s its

mea

sure

of a

ctiv

ity. D

urin

g Fe

brua

ry, t

he c

linic

bu

dget

ed fo

r 3,6

00 c

lient

-vis

its, b

ut it

s ac

tual

leve

l of a

ctiv

ity w

as 3

,650

clie

nt-v

isits

. The

cl

inic

has

pro

vide

d th

e fo

llow

ing

data

con

cern

ing

the

form

ulas

use

d in

its

budg

etin

g an

d

its a

ctua

l res

ults

for F

ebru

ary:

Dat

a us

ed in

bud

getin

g:    

Fix

ed

elem

ent

per

mon

th

Varia

bl eel

eme

nt p

ercl

ient

-vi

sit

Rev

enue

−$2

3.60

Per

sonn

el

expe

nses

$26,

100

$5.9

0

Med

ical

su

pplie

s80

04.

00

Occ

upan

cy

expe

nses

6,30

01.

00

Adm

inis

trativ

e ex

pens

es

4,0

00

0.

2 0To

tal

expe

nses

$37

,200

$11

.1 0

Act

ual r

esul

ts fo

r Feb

ruar

y:   R

even

ue$8

4,29

0P

erso

nnel

exp

ense

s$4

7,07

5M

edic

al s

uppl

ies

$14,

700

Occ

upan

cy e

xpen

ses

$10,

110

Adm

inis

trativ

e ex

pens

es$4

,920

The

net

ope

ratin

g in

com

e in

the

plan

ning

bud

get f

or F

ebru

ary

wou

ld b

e cl

oses

t to:

    A. $

7,38

2B.

 $7,

800

C. $

8,42

5D

. $7,

589

 

109.

Zeno

n Ke

nnel

use

s te

nant

-day

s as

its

mea

sure

of a

ctiv

ity; a

n an

imal

hou

sed

in th

e ke

nnel

for o

ne d

ay is

cou

nted

as

one

tena

nt-d

ay. D

urin

g Ju

ly, t

he k

enne

l bud

gete

d fo

r 3,

300

tena

nt-d

ays,

but

its

actu

al le

vel o

f act

ivity

was

3,2

60 te

nant

-day

s. T

he k

enne

l has

pr

ovid

ed th

e fo

llow

ing

data

con

cern

ing

the

form

ulas

use

d in

its

budg

etin

g an

d its

act

ual

resu

lts fo

r Jul

y: D

ata

used

in b

udge

ting:

  F

ixed

ele

men

t per

m

onth

Varia

ble

elem

ent p

er

tena

nt-d

ay

Rev

enue

-$2

7.60

Wag

es a

nd

sala

ries

$3,4

00$5

.10

Food

and

sup

plie

s1,

000

8.20

Faci

lity

expe

nses

8,60

04.

90A

dmin

istra

tive

expe

nses

7

,000

0

.40

Tota

l exp

ense

s $

20,0

00 $

18.6

0

Act

ual r

esul

ts fo

r Jul

y: R

even

ue$8

7,44

6W

ages

and

sal

arie

s$1

9,79

6Fo

od a

nd s

uppl

ies

$27,

262

Faci

lity

expe

nses

$25,

004

Adm

inis

trativ

e ex

pens

es$8

,704

    A. $

27,7

32

B. $

27,5

97

C. $

28,0

60

D. $

26,9

32

  110.

Zeno

n Ke

nnel

use

s te

nant

-day

s as

its

mea

sure

of a

ctiv

ity; a

n an

imal

hou

sed

in th

e ke

nnel

for o

ne d

ay is

cou

nted

as

one

tena

nt-d

ay. D

urin

g Ju

ly, t

he k

enne

l bud

gete

d fo

r 3,

300

tena

nt-d

ays,

but

its

actu

al le

vel o

f act

ivity

was

3,2

60 te

nant

-day

s. T

he k

enne

l has

pr

ovid

ed th

e fo

llow

ing

data

con

cern

ing

the

form

ulas

use

d in

its

budg

etin

g an

d its

act

ual

resu

lts fo

r Jul

y: D

ata

used

in b

udge

ting:

 

  F

ixed

ele

men

tpe

r mon

th

Varia bl

eel

em ent

per

tena nt

-da

y

Rev

enue

−$2

7. 60

Wag

es a

nd s

alar

ies

$3,4

00$5

.1 0Fo

od a

nd s

uppl

ies

1,00

08.

20Fa

cilit

y ex

pens

es8,

600

4.90

Adm

inis

trativ

e ex

pens

es

7,0

00

0

.40

Tota

l exp

ense

s $

20,0

00 $

18 .60

Act

ual r

esul

ts fo

r Jul

y:   R

even

ue$8

7,44

6W

ages

and

sal

arie

s$1

9,79

6Fo

od a

nd s

uppl

ies

$27,

262

Faci

lity

expe

nses

$25,

004

Adm

inis

trativ

e ex

pens

es$8

,704

The

faci

lity

expe

nses

in th

e fle

xibl

e bu

dget

for J

uly

wou

ld b

e cl

oses

t to:

    A. $

25,3

11B.

 $24

,770

C. $

24,7

01D

. $24

,574

  111.

Zeno

n Ke

nnel

use

s te

nant

-day

s as

its

mea

sure

of a

ctiv

ity; a

n an

imal

hou

sed

in th

e ke

nnel

for o

ne d

ay is

cou

nted

as

one

tena

nt-d

ay. D

urin

g Ju

ly, t

he k

enne

l bud

gete

d fo

r 3,

300

tena

nt-d

ays,

but

its

actu

al le

vel o

f act

ivity

was

3,2

60 te

nant

-day

s. T

he k

enne

l has

prov

ided

the

follo

win

g da

ta c

once

rnin

g th

e fo

rmul

as u

sed

in it

s bu

dget

ing

and

its a

ctua

l re

sults

for J

uly:

Dat

a us

ed in

bud

getin

g:    

F Fix

ed e

lem

ent

per m

onth

Varia

ble

elem

ent p

erte

nant

-day

Rev

enue

−$2

7.60

Wag

es a

nd s

alar

ies

$3,4

00$5

.10

Food

and

sup

plie

s1,

000

8.20

Faci

lity

expe

nses

8,60

04.

90

Adm

inis

trativ

e ex

pens

es   

  7,0

00   

   0.

40

Tota

l exp

ense

s $

20,0

00  $

18.6

0

Act

ual r

esul

ts fo

r Jul

y:   R

even

ue$8

7,44

6W

ages

and

sal

arie

s$1

9,79

6Fo

od a

nd s

uppl

ies

$27,

262

Faci

lity

expe

nses

$25,

004

Adm

inis

trativ

e ex

pens

es$8

,704

The

net o

pera

ting

inco

me

in th

e fle

xibl

e bu

dget

for J

uly

wou

ld b

e cl

oses

t to:

      A. $

9,70

0B.

 $6,

599

C. $

6,76

2

D. $

9,34

0

  112.

Prat

er C

orpo

ratio

n m

anuf

actu

res

and

sells

a s

ingl

e pr

oduc

t. Th

e co

mpa

ny u

ses

units

as

the

mea

sure

of a

ctiv

ity in

its

budg

ets

and

perfo

rman

ce re

ports

. Dur

ing

Febr

uary

, the

co

mpa

ny b

udge

ted

for 5

,400

uni

ts, b

ut it

s ac

tual

leve

l of a

ctiv

ity w

as 5

,380

uni

ts. T

he

com

pany

has

pro

vide

d th

e fo

llow

ing

data

con

cern

ing

the

form

ulas

use

d in

its

budg

etin

g an

d its

act

ual r

esul

ts fo

r Feb

ruar

y: D

ata

used

in b

udge

ting:

   

Fixe d

elem en

tpe

r m

ont h

Varia bl

eel

em ent

per

unit

Rev

enu

e−

$31. 10

Dire

ct

labo

r$0

$3.3 0

Dire

ct

mat

eria

ls

09.

00

Man

ufac

turin

g ov

erhe

ad

44,6 00

1.80

Sel

ling

and

adm

inis

tra

tive

expe

nse

s

2

6,7

00

0.

10

Tota

l ex

pens

es

$71

,300

$14 .20

Act

ual r

esul

ts fo

r Feb

ruar

y:  

Rev

enue

$169

,6 48

Dire

ct la

bor

$18,

16 4

Dire

ct m

ater

ials

$50,

81 0

Man

ufac

turin

g ov

erhe

ad$5

3,73 4

Sel

ling

and

adm

inis

trativ

e ex

pens

es$2

8,27 8

The

dire

ct la

bor i

n th

e pl

anni

ng b

udge

t for

Feb

ruar

y w

ould

be

clos

est t

o:

    A. $

17,7

54B.

 $17

,820

C. $

18,1

64D

. $18

,232

  113.

Prat

er C

orpo

ratio

n m

anuf

actu

res

and

sells

a s

ingl

e pr

oduc

t. Th

e co

mpa

ny u

ses

units

as

the

mea

sure

of a

ctiv

ity in

its

budg

ets

and

perfo

rman

ce re

ports

. Dur

ing

Febr

uary

, the

co

mpa

ny b

udge

ted

for 5

,400

uni

ts, b

ut it

s ac

tual

leve

l of a

ctiv

ity w

as 5

,380

uni

ts. T

he

com

pany

has

pro

vide

d th

e fo

llow

ing

data

con

cern

ing

the

form

ulas

use

d in

its

budg

etin

g an

d its

act

ual r

esul

ts fo

r Feb

ruar

y: D

ata

used

in b

udge

ting:

   

Fixe d

elem en

tpe

r m

ont h

Varia bl

eel

em ent

per

unit

Rev

enu

e−

$31. 10

Dire

ct

labo

r$0

$3.3 0

Dire

ct

mat

eria

ls

09.

00

Man

ufac

turin

g ov

erhe

ad

44,6 00

1.80

Sel

ling

and

adm

inis

tra

tive

expe

nse

s

2

6,7

00

0.

10

Tota

l ex

pens

es

$71

,300

$14 .20

Act

ual r

esul

ts fo

r Feb

ruar

y:   R

even

ue$1

69,6 48

Dire

ct la

bor

$18,

16 4

Dire

ct m

ater

ials

$50,

81 0

Man

ufac

turin

g ov

erhe

ad$5

3,73 4

Sel

ling

and

adm

inis

trativ

e ex

pens

es$2

8,27 8

The

man

ufac

turin

g ov

erhe

ad in

the

flexi

ble

budg

et fo

r Feb

ruar

y w

ould

be

clos

est t

o:

    A. $

53,9

34B.

 $54

,284

C. $

54,3

20D

. $53

,535

  114.

Prat

er C

orpo

ratio

n m

anuf

actu

res

and

sells

a s

ingl

e pr

oduc

t. Th

e co

mpa

ny u

ses

units

as

the

mea

sure

of a

ctiv

ity in

its

budg

ets

and

perfo

rman

ce re

ports

. Dur

ing

Febr

uary

, the

co

mpa

ny b

udge

ted

for 5

,400

uni

ts, b

ut it

s ac

tual

leve

l of a

ctiv

ity w

as 5

,380

uni

ts. T

he

com

pany

has

pro

vide

d th

e fo

llow

ing

data

con

cern

ing

the

form

ulas

use

d in

its

budg

etin

g an

d its

act

ual r

esul

ts fo

r Feb

ruar

y: D

ata

used

in b

udge

ting:

   

Fixe d

elem en

tpe

r m

ont h

Varia bl

eel

em ent

per

unit

Rev

enu

e−

$31. 10

Dire

ct

labo

r$0

$3.3 0

Dire

ct

mat

eria

ls

09.

00

Man

ufac

turin

g ov

erhe

ad

44,6 00

1.80

Sel

ling

and

adm

inis

tra

tive

expe

nse

s

2

6,7

00

0.

10

Tota

l ex

pens

es

$71

,300

$14 .20

Act

ual r

esul

ts fo

r Feb

ruar

y:   R

even

ue$1

69,6 48

Dire

ct la

bor

$18,

16 4

Dire

ct m

ater

ials

$50,

81 0

Man

ufac

turin

g ov

erhe

ad$5

3,73 4

Sel

ling

and

adm

inis

trativ

e ex

pens

es$2

8,27 8

The

net

ope

ratin

g in

com

e in

the

flexi

ble

budg

et fo

r Feb

ruar

y w

ould

be

clos

est t

o:

    A. $

19,9

60B.

 $18

,593

C. $

18,7

31D

. $19

,622

  115.

Bard

Hot

el b

ases

its

budg

ets

on g

uest

-day

s. T

he h

otel

's st

atic

bud

get f

or J

anua

ry

appe

ars

belo

w:

  Bud

gete

d nu

mbe

r of

gues

t-day

s9,

600

Bud

gete

d va

riabl

e co

sts:

 

  Sup

plie

s (@

$7.

50 p

er

gues

t-day

)

$7

2,0 00

  Lau

ndry

(@ $

2.30

per

gu

est-d

ay)

22

,0 80

Tota

l var

iabl

e co

st 9

4,0 80

Bud

gete

d fix

ed c

osts

: 

  Wag

es a

nd s

alar

ies

95,0

4 0

  Occ

upan

cy c

osts

21,

1 20

Tota

l fix

ed c

ost

116

,1 60

Tota

l cos

t$2

10,

240

The

tota

l var

iabl

e co

st a

t the

act

ivity

leve

l of 1

0,20

0 gu

est-d

ays

per m

onth

sho

uld

be:

    A. $

123,

420

B. $

99,9

60C

. $94

,080

D. $

116,

160

  116.

Bard

Hot

el b

ases

its

budg

ets

on g

uest

-day

s. T

he h

otel

's st

atic

bud

get f

or J

anua

ry

appe

ars

belo

w:

  Bud

gete

d nu

mbe

r of

gues

t-day

s9,

600

Bud

gete

d va

riabl

e co

sts:

 

  Sup

plie

s (@

$7.

50 p

er

gues

t-day

)

$7

2,0 00

  Lau

ndry

(@ $

2.30

per

gu

est-d

ay)

2

2,08

0

Tota

l var

iabl

e co

st

94,0 80

Bud

gete

d fix

ed c

osts

: 

  Wag

es a

nd s

alar

ies

95,0

4 0

  Occ

upan

cy c

osts

2

1,12

0

Tota

l fix

ed c

ost

116

,1 60

Tota

l cos

t $

210,

240

The

tota

l fix

ed c

ost a

t the

act

ivity

leve

l of 1

0,60

0 gu

est-d

ays

per m

onth

sho

uld

be:  

  A. $

210,

240

B. $

232,

140

C. $

116,

160

D. $

128,

260

  117.

Bard

Hot

el b

ases

its

budg

ets

on g

uest

-day

s. T

he h

otel

's st

atic

bud

get f

or J

anua

ry

appe

ars

belo

w:

 

Bud

gete

d nu

mbe

r of

gues

t-day

s9,

600

Bud

gete

d va

riabl

e co

sts:

 

  Sup

plie

s (@

$7.

50 p

er

gues

t-day

)

$7

2,0 00

  Lau

ndry

(@ $

2.30

per

gu

est-d

ay)

2

2,08

0

Tota

l var

iabl

e co

st

94,0 80

Bud

gete

d fix

ed c

osts

: 

  Wag

es a

nd s

alar

ies

95,0

4 0

  Occ

upan

cy c

osts

2

1,12

0

Tota

l fix

ed c

ost

116

,16

0

Tota

l cos

t$2

10,

240

The

tota

l cos

t at t

he a

ctiv

ity le

vel o

f 10,

300

gues

t-day

s pe

r mon

th s

houl

d be

:

    A. $

225,

570

B. $

217,

100

C. $

217,

640

D. $

210,

240

  118.

Het

tinge

r Hos

pita

l bas

es it

s bu

dget

s on

pat

ient

-vis

its. T

he h

ospi

tal's

sta

tic b

udge

t for

M

arch

app

ears

bel

ow:

  Bud

gete

d nu

mbe

r of

patie

nt-v

isits

6,80

0

Bud

gete

d va

riabl

e co

sts:

 

Sup

plie

s (@

$4.

80 p

er

patie

nt-v

isit)

$32,

64 0 L

aund

ry (@

$6.

70 p

er

patie

nt-v

isit)

4

5,56

0

Tota

l var

iabl

e co

st

78,

200

Bud

gete

d fix

ed c

osts

: 

  Wag

es a

nd s

alar

ies

42,1

60

Occ

upan

cy c

osts

6

7,32

0

Tota

l fix

ed c

ost

10

9,48

0

Tota

l cos

t $

187,

680

The

tota

l var

iabl

e co

st a

t the

act

ivity

leve

l of 7

,200

pat

ient

-vis

its p

er m

onth

sho

uld

be:  

  A. $

82,8

00

B. $

78,2

00

C. $

109,

480

D. $

115,

920

  119.

Het

tinge

r Hos

pita

l bas

es it

s bu

dget

s on

pat

ient

-vis

its. T

he h

ospi

tal's

sta

tic b

udge

t for

M

arch

app

ears

bel

ow:

  Bud

gete

d nu

mbe

r of

patie

nt-v

isits

6,80

0

Bud

gete

d va

riabl

e co

sts:

 

Sup

plie

s (@

$4.

80 p

er

patie

nt-v

isit)

$32,

64 0 L

aund

ry (@

$6.

70 p

er

patie

nt-v

isit)

4

5,5 60

Tota

l var

iabl

e co

st

78,

2 00B

udge

ted

fixed

cos

ts:

 

  Wag

es a

nd s

alar

ies

42,1

60

Occ

upan

cy c

osts

6

7,3 20

Tota

l fix

ed c

ost

109

,4 80

Tota

l cos

t $

187,

680

The

tota

l fix

ed c

ost a

t the

act

ivity

leve

l of 7

,700

pat

ient

-vis

its p

er m

onth

sho

uld

be:  

  A. $

123,

970

B. $

187,

680

C. $

212,

520

D. $

109,

480

  120.

Het

tinge

r Hos

pita

l bas

es it

s bu

dget

s on

pat

ient

-vis

its. T

he h

ospi

tal's

sta

tic b

udge

t for

M

arch

app

ears

bel

ow:

  Bud

gete

d nu

mbe

r of

patie

nt-v

isits

6,80

0

Bud

gete

d va

riabl

e co

sts:

 

Sup

plie

s (@

$4.

80 p

er

patie

nt-v

isit)

$32,

64 0 L

aund

ry (@

$6.

70 p

er

patie

nt-v

isit)

4

5,5 60

Tota

l var

iabl

e co

st

78,

2 00B

udge

ted

fixed

cos

ts:

 

  Wag

es a

nd s

alar

ies

42,1

60

Occ

upan

cy c

osts

67

,3 20

Tota

l fix

ed c

ost

10

9,48

0

Tota

l cos

t $

187,

680

The

tota

l cos

t at t

he a

ctiv

ity le

vel o

f 7,3

00 p

atie

nt-v

isits

per

mon

th s

houl

d be

:    A.

 $18

7,68

0 B.

 $19

4,20

0 C

. $20

1,48

0 D

. $19

3,43

0

  121.

Illes

cas

Cor

pora

tion

man

ufac

ture

s an

d se

lls a

sin

gle

prod

uct.

The

com

pany

use

s un

its a

s th

e m

easu

re o

f act

ivity

in it

s bu

dget

s an

d pe

rform

ance

repo

rts. D

urin

g D

ecem

ber,

the

com

pany

bud

gete

d fo

r 6,4

00 u

nits

, but

its

actu

al le

vel o

f act

ivity

was

6,4

40 u

nits

. The

co

mpa

ny h

as p

rovi

ded

the

follo

win

g da

ta c

once

rnin

g th

e fo

rmul

as to

be

used

in it

s bu

dget

ing:

 

Varia bl

e

 Fi

xed

elem

ent

per m

onth

elem en

t pe

r un

itR

even

ue

−$3

2. 50D

irect

la

bor

$0$6

.3 0D

irect

m

ater

ial

s0

8.70

Man

ufac

turin

g ov

erhe

ad

48,6

001.

70

Sel

ling

and

adm

inis

tra

tive

expe

nse

s

29

,100

0

.70

Tota

l ex

pens

es

$77

,700

$17 .40

The

dire

ct la

bor i

n th

e pl

anni

ng b

udge

t for

Dec

embe

r wou

ld b

e cl

oses

t to:

    A. $

40,4

12B.

 $40

,572

C. $

40,1

61D

. $40

,320

  122.

Illes

cas

Cor

pora

tion

man

ufac

ture

s an

d se

lls a

sin

gle

prod

uct.

The

com

pany

use

s un

its a

s th

e m

easu

re o

f act

ivity

in it

s bu

dget

s an

d pe

rform

ance

repo

rts. D

urin

g D

ecem

ber,

the

com

pany

bud

gete

d fo

r 6,4

00 u

nits

, but

its

actu

al le

vel o

f act

ivity

was

6,4

40 u

nits

. The

co

mpa

ny h

as p

rovi

ded

the

follo

win

g da

ta c

once

rnin

g th

e fo

rmul

as to

be

used

in it

s bu

dget

ing:

 

Varia

 Fi

xed

elem

ent

per m

onth

ble

elem en

t pe

r un

itR

even

ue

−$3

2. 50D

irect

la

bor

$0$6

.3 0D

irect

m

ater

ial

s0

8.70

Man

ufac

turin

g ov

erhe

ad

48,6

001.

70

Sel

ling

and

adm

inis

tra

tive

expe

nse

s

29

,100

0

.70

Tota

l ex

pens

es

$77

,700

$17 .40

The

sel

ling

and

adm

inis

trativ

e ex

pens

es in

the

plan

ning

bud

get f

or D

ecem

ber w

ould

be

clos

est t

o:

    A. $

32,3

96B.

 $33

,608

C. $

33,5

80D

. $32

,598

  123.

Illes

cas

Cor

pora

tion

man

ufac

ture

s an

d se

lls a

sin

gle

prod

uct.

The

com

pany

use

s un

its a

s th

e m

easu

re o

f act

ivity

in it

s bu

dget

s an

d pe

rform

ance

repo

rts. D

urin

g D

ecem

ber,

the

com

pany

bud

gete

d fo

r 6,4

00 u

nits

, but

its

actu

al le

vel o

f act

ivity

was

6,4

40 u

nits

. The

co

mpa

ny h

as p

rovi

ded

the

follo

win

g da

ta c

once

rnin

g th

e fo

rmul

as to

be

used

in it

s bu

dget

ing:

 Fi

xed

 el

emen

tpe

r m

onth

Varia

ble

elem

ent

per u

nit

Rev

enue

-$3

2.50

Dire

ct la

bor

$0$6

.30

Dire

ct m

ater

ials

08.

70M

anuf

actu

ring

over

head

48,6

001.

70

Sel

ling

and

adm

inis

trativ

e ex

pens

es

29,1

00

0.7

0

Tota

l exp

ense

s $

77,7

0 0 $

17.4

0

The

net

ope

ratin

g in

com

e in

the

plan

ning

bud

get f

or D

ecem

ber w

ould

be

clos

est t

o:  

  A. $

19,4

33

B. $

18,9

40

C. $

19,6

76

D. $

19,5

44

  124.

Dan

caus

e C

orpo

ratio

n m

anuf

actu

res

and

sells

a s

ingl

e pr

oduc

t. Th

e co

mpa

ny u

ses

units

as

the

mea

sure

of a

ctiv

ity in

its

budg

ets

and

perfo

rman

ce re

ports

. Dur

ing

Oct

ober

, the

co

mpa

ny b

udge

ted

for 5

,100

uni

ts, b

ut it

s ac

tual

leve

l of a

ctiv

ity w

as 5

,090

uni

ts. T

he

com

pany

has

pro

vide

d th

e fo

llow

ing

data

con

cern

ing

the

form

ulas

to b

e us

ed in

its

budg

etin

g:    

Fixe

d el

emen

tpe

r m

onth

Varia

ble

elem

ent

per u

nit

Rev

enue

−$3

9.20

Dire

ct la

bor

$0$5

.40

Dire

ct m

ater

ials

013

.20

Man

ufac

turin

g ov

erhe

ad45

,800

1.70

Sel

ling

and

adm

inis

trativ

e ex

pens

es

22,8

00

0.5

0

Tota

l exp

ense

s $

68,6

0 0 $

20.8

0

The

dire

ct m

ater

ials

in th

e fle

xibl

e bu

dget

for O

ctob

er w

ould

be

clos

est t

o:

    A. $

67,3

20B.

 $64

,905

C. $

64,6

51D

. $67

,188

  125.

Dan

caus

e C

orpo

ratio

n m

anuf

actu

res

and

sells

a s

ingl

e pr

oduc

t. Th

e co

mpa

ny u

ses

units

as

the

mea

sure

of a

ctiv

ity in

its

budg

ets

and

perfo

rman

ce re

ports

. Dur

ing

Oct

ober

, the

co

mpa

ny b

udge

ted

for 5

,100

uni

ts, b

ut it

s ac

tual

leve

l of a

ctiv

ity w

as 5

,090

uni

ts. T

he

com

pany

has

pro

vide

d th

e fo

llow

ing

data

con

cern

ing

the

form

ulas

to b

e us

ed in

its

budg

etin

g:    

Fixe

d el

emen

tpe

r m

onth

Varia

ble

elem

ent

per u

nit

Rev

enue

−$3

9.20

Dire

ct la

bor

$0$5

.40

Dire

ct m

ater

ials

013

.20

Man

ufac

turin

g ov

erhe

ad45

,800

1.70

Sel

ling

and

adm

inis

trativ

e ex

pens

es

22,8

00

0.5

0

Tota

l exp

ense

s $

68,6

0 0 $

20.8

0

The

man

ufac

turin

g ov

erhe

ad in

the

flexi

ble

budg

et fo

r Oct

ober

wou

ld b

e cl

oses

t to:

    A. $

54,4

53B.

 $54

,470

C. $

52,7

39

D. $

52,9

47

  126.

Dan

caus

e C

orpo

ratio

n m

anuf

actu

res

and

sells

a s

ingl

e pr

oduc

t. Th

e co

mpa

ny u

ses

units

as

the

mea

sure

of a

ctiv

ity in

its

budg

ets

and

perfo

rman

ce re

ports

. Dur

ing

Oct

ober

, the

co

mpa

ny b

udge

ted

for 5

,100

uni

ts, b

ut it

s ac

tual

leve

l of a

ctiv

ity w

as 5

,090

uni

ts. T

he

com

pany

has

pro

vide

d th

e fo

llow

ing

data

con

cern

ing

the

form

ulas

to b

e us

ed in

its

budg

etin

g:    

Fixe

d el

emen

tpe

r m

onth

Varia

ble

elem

ent

per u

nit

Rev

enue

−$3

9.20

Dire

ct la

bor

$0$5

.40

Dire

ct m

ater

ials

013

.20

Man

ufac

turin

g ov

erhe

ad45

,800

1.70

Sel

ling

and

adm

inis

trativ

e ex

pens

es

22,8

00

0.5

0

Tota

l exp

ense

s $

68,6

0 0 $

20.8

0

The

net

ope

ratin

g in

com

e in

the

flexi

ble

budg

et fo

r Oct

ober

wou

ld b

e cl

oses

t to:

    A. $

33,8

69B.

 $25

,240

C. $

34,0

03D

. $25

,056

  127.

Nic

olay

sen

Cor

pora

tion

man

ufac

ture

s an

d se

lls a

sin

gle

prod

uct.

The

com

pany

use

s un

its a

s th

e m

easu

re o

f act

ivity

in it

s bu

dget

s an

d pe

rform

ance

repo

rts. D

urin

g Fe

brua

ry,

the

com

pany

bud

gete

d fo

r 5,7

00 u

nits

, but

its

actu

al le

vel o

f act

ivity

was

5,6

90 u

nits

. The

co

mpa

ny h

as p

rovi

ded

the

follo

win

g da

ta c

once

rnin

g th

e fo

rmul

as u

sed

in it

s bu

dget

ing

and

its a

ctua

l res

ults

for F

ebru

ary:

Dat

a us

ed in

bud

getin

g:  

 

Fixe

d el

emen

tpe

r m

onth

Varia

ble

elem

ent

per u

nit

Rev

enue

−$3

6.80

Dire

ct la

bor

$0$3

.70

Dire

ct m

ater

ials

017

.80

Man

ufac

turin

g ov

erhe

ad30

,500

1.20

Sel

ling

and

adm

inis

trativ

e ex

pens

es

26,8

00

0.3

0

Tota

l exp

ense

s $

57,3

00 $

23.0

0

Act

ual r

esul

ts fo

r Feb

ruar

y:   R

even

ue$2

07,3 02

Dire

ct la

bor

$21,

09 3

Dire

ct m

ater

ials

$104

,9 52

Man

ufac

turin

g ov

erhe

ad$3

7,88 8

Sel

ling

and

adm

inis

trativ

e ex

pens

es$2

9,78 7

The

dire

ct la

bor i

n th

e pl

anni

ng b

udge

t for

Feb

ruar

y w

ould

be

clos

est t

o:

    A. $

21,0

93B.

 $21

,090

C. $

21,1

30D

. $21

,053

  128.

Nic

olay

sen

Cor

pora

tion

man

ufac

ture

s an

d se

lls a

sin

gle

prod

uct.

The

com

pany

use

s un

its a

s th

e m

easu

re o

f act

ivity

in it

s bu

dget

s an

d pe

rform

ance

repo

rts. D

urin

g Fe

brua

ry,

the

com

pany

bud

gete

d fo

r 5,7

00 u

nits

, but

its

actu

al le

vel o

f act

ivity

was

5,6

90 u

nits

. The

com

pany

has

pro

vide

d th

e fo

llow

ing

data

con

cern

ing

the

form

ulas

use

d in

its

budg

etin

g an

d its

act

ual r

esul

ts fo

r Feb

ruar

y: D

ata

used

in b

udge

ting:

 

Fixe

d el

emen

tpe

r m

onth

Varia

ble

elem

ent

per u

nit

Rev

enue

-$3

6.80

Dire

ct la

bor

$0$3

.70

Dire

ct m

ater

ials

017

.80

Man

ufac

turin

g ov

erhe

ad30

,500

1.20

Sel

ling

and

adm

inis

trativ

e ex

pens

es

26,8

00

0.3

0

Tota

l exp

ense

s $

57,3

00 $

23.0

0

Act

ual r

esul

ts fo

r Feb

ruar

y: R

even

ue$2

07,3 02

Dire

ct la

bor

$21,

09 3

Dire

ct m

ater

ials

$104

,9 52

Man

ufac

turin

g ov

erhe

ad$3

7,88 8

Sel

ling

and

adm

inis

trativ

e ex

pens

es$2

9,78 7

The

sel

ling

and

adm

inis

trativ

e ex

pens

es in

the

plan

ning

bud

get f

or F

ebru

ary

wou

ld b

e cl

oses

t to:

   A.

 $29

,787

B.

 $28

,507

C

. $29

,839

D

. $28

,510

  129.

Nic

olay

sen

Cor

pora

tion

man

ufac

ture

s an

d se

lls a

sin

gle

prod

uct.

The

com

pany

use

s un

its a

s th

e m

easu

re o

f act

ivity

in it

s bu

dget

s an

d pe

rform

ance

repo

rts. D

urin

g Fe

brua

ry,

the

com

pany

bud

gete

d fo

r 5,7

00 u

nits

, but

its

actu

al le

vel o

f act

ivity

was

5,6

90 u

nits

. The

com

pany

has

pro

vide

d th

e fo

llow

ing

data

con

cern

ing

the

form

ulas

use

d in

its

budg

etin

g an

d its

act

ual r

esul

ts fo

r Feb

ruar

y: D

ata

used

in b

udge

ting:

 

Fixe

d el

emen

tpe

r m

onth

Varia

ble

elem

ent

per u

nit

Rev

enue

-$3

6.80

Dire

ct la

bor

$0$3

.70

Dire

ct m

ater

ials

017

.80

Man

ufac

turin

g ov

erhe

ad30

,500

1.20

Sel

ling

and

adm

inis

trativ

e ex

pens

es

26,8

00

0.3

0

Tota

l exp

ense

s $

57,3

00 $

23.0

0

Act

ual r

esul

ts fo

r Feb

ruar

y:

Rev

enue

$207

,3 02

Dire

ct la

bor

$21,

09 3

Dire

ct m

ater

ials

$104

,9 52

Man

ufac

turin

g ov

erhe

ad$3

7,88 8

Sel

ling

and

adm

inis

trativ

e ex

pens

es$2

9,78 7

The

net

ope

ratin

g in

com

e in

the

plan

ning

bud

get f

or F

ebru

ary

wou

ld b

e cl

oses

t to:

   A.

 $21

,360

B.

 $21

,222

C

. $13

,606

D

. $13

,558

  130.

Lehn

ertz

Cor

pora

tion

man

ufac

ture

s an

d se

lls a

sin

gle

prod

uct.

The

com

pany

use

s un

its

as th

e m

easu

re o

f act

ivity

in it

s bu

dget

s an

d pe

rform

ance

repo

rts. D

urin

g Fe

brua

ry, t

he

com

pany

bud

gete

d fo

r 7,1

00 u

nits

, but

its

actu

al le

vel o

f act

ivity

was

7,1

50 u

nits

. The

co

mpa

ny h

as p

rovi

ded

the

follo

win

g da

ta c

once

rnin

g th

e fo

rmul

as u

sed

in it

s bu

dget

ing

and

its a

ctua

l res

ults

for F

ebru

ary:

Dat

a us

ed in

bud

getin

g:  

Fixe

d el

emen

tpe

r m

onth

Varia

ble

elem

ent

per u

nit

Rev

enue

-$2

7.70

Dire

ct la

bor

$0$4

.10

Dire

ct m

ater

ials

010

.80

Man

ufac

turin

g ov

erhe

ad34

,000

1.20

Sel

ling

and

adm

inis

trativ

e ex

pens

es 2

1,80

0

0.7

0

Tota

l exp

ense

s $

55,8

00 $

16.8

0

Act

ual r

esul

ts fo

r Feb

ruar

y: R

even

ue$2

05,4 85

Dire

ct la

bor

$29,

36 5

Dire

ct m

ater

ials

$74,

98 0

Man

ufac

turin

g ov

erhe

ad$4

3,02 0

Sel

ling

and

adm

inis

trativ

e ex

pens

es$2

7,50 5

The

dire

ct m

ater

ials

in th

e fle

xibl

e bu

dget

for F

ebru

ary

wou

ld b

e cl

oses

t to:

   A.

 $74

,456

B.

 $75

,508

C

. $76

,680

D

. $77

,220

  131.

Lehn

ertz

Cor

pora

tion

man

ufac

ture

s an

d se

lls a

sin

gle

prod

uct.

The

com

pany

use

s un

its

as th

e m

easu

re o

f act

ivity

in it

s bu

dget

s an

d pe

rform

ance

repo

rts. D

urin

g Fe

brua

ry, t

he

com

pany

bud

gete

d fo

r 7,1

00 u

nits

, but

its

actu

al le

vel o

f act

ivity

was

7,1

50 u

nits

. The

co

mpa

ny h

as p

rovi

ded

the

follo

win

g da

ta c

once

rnin

g th

e fo

rmul

as u

sed

in it

s bu

dget

ing

and

its a

ctua

l res

ults

for F

ebru

ary:

Dat

a us

ed in

bud

getin

g:  

Fixe

d el

emen

tpe

r m

onth

Varia

ble

elem

ent

per u

nit

Rev

enue

-$2

7.70

Dire

ct la

bor

$0$4

.10

Dire

ct m

ater

ials

010

.80

Man

ufac

turin

g ov

erhe

ad34

,000

1.20

Sel

ling

and

adm

inis

trativ

e ex

pens

es 2

1,80

0

0.7

0

Tota

l exp

ense

s $

55,8

00 $

16.8

0

Act

ual r

esul

ts fo

r Feb

ruar

y: R

even

ue$2

05,4 85

Dire

ct la

bor

$29,

36 5

Dire

ct m

ater

ials

$74,

98 0

Man

ufac

turin

g ov

erhe

ad$4

3,02 0

Sel

ling

and

adm

inis

trativ

e ex

pens

es$2

7,50 5

The

man

ufac

turin

g ov

erhe

ad in

the

flexi

ble

budg

et fo

r Feb

ruar

y w

ould

be

clos

est t

o:  

  A. $

43,3

23

B. $

42,5

20

C. $

42,5

80

D. $

42,7

19

  132.

Lehn

ertz

Cor

pora

tion

man

ufac

ture

s an

d se

lls a

sin

gle

prod

uct.

The

com

pany

use

s un

its

as th

e m

easu

re o

f act

ivity

in it

s bu

dget

s an

d pe

rform

ance

repo

rts. D

urin

g Fe

brua

ry, t

he

com

pany

bud

gete

d fo

r 7,1

00 u

nits

, but

its

actu

al le

vel o

f act

ivity

was

7,1

50 u

nits

. The

co

mpa

ny h

as p

rovi

ded

the

follo

win

g da

ta c

once

rnin

g th

e fo

rmul

as u

sed

in it

s bu

dget

ing

and

its a

ctua

l res

ults

for F

ebru

ary:

Dat

a us

ed in

bud

getin

g:

 

Fixe

d el

emen

tpe

r m

onth

Varia

ble

elem

ent

per u

nit

Rev

enue

-$2

7.70

Dire

ct la

bor

$0$4

.10

Dire

ct m

ater

ials

010

.80

Man

ufac

turin

g ov

erhe

ad34

,000

1.20

Sel

ling

and

adm

inis

trativ

e ex

pens

es 2

1,80

0

0.7

0

Tota

l exp

ense

s $

55,8

00 $

16.8

0

Act

ual r

esul

ts fo

r Feb

ruar

y: R

even

ue$2

05,4 85

Dire

ct la

bor

$29,

36 5

Dire

ct m

ater

ials

$74,

98 0

Man

ufac

turin

g ov

erhe

ad$4

3,02 0

Sel

ling

and

adm

inis

trativ

e ex

pens

es$2

7,50 5

The

net

ope

ratin

g in

com

e in

the

flexi

ble

budg

et fo

r Feb

ruar

y w

ould

be

clos

est t

o:  

  A. $

21,5

90

B. $

30,4

01

C. $

30,8

31

D. $

22,1

35

  133.

Hep

burn

Clin

ic u

ses

clie

nt-v

isits

as

its m

easu

re o

f act

ivity

. Dur

ing

July

, the

clin

ic

budg

eted

for 3

,200

clie

nt-v

isits

, but

its

actu

al le

vel o

f act

ivity

was

3,1

80 c

lient

-vis

its. T

he

clin

ic h

as p

rovi

ded

the

follo

win

g da

ta c

once

rnin

g th

e fo

rmul

as to

be

used

in it

s bu

dget

ing

for J

uly:

 

  F

ixed

ele

men

tpe

r mon

th

Varia bl

e el

em ent

per

clie

n t-vi

sit

Rev

enue

−$4

5. 60P

erso

nnel

ex

pens

es$3

7,30

0$1

3. 30M

edic

al

supp

lies

1,10

08.

50

Occ

upan

cy

expe

nses

9,80

02.

40

Adm

inis

trativ

e ex

pens

es

4,1

00

0.

10

Tota

l exp

ense

s $

52,3

00 $

24.

30

The

per

sonn

el e

xpen

ses

in th

e pl

anni

ng b

udge

t for

Jul

y w

ould

be

clos

est t

o:

    A. $

76,4

94B.

 $79

,860

C. $

79,5

94D

. $76

,975

  134

.H

epbu

rn C

linic

use

s cl

ient

-vis

its a

s its

mea

sure

of a

ctiv

ity. D

urin

g Ju

ly, t

he c

linic

bu

dget

ed fo

r 3,2

00 c

lient

-vis

its, b

ut it

s ac

tual

leve

l of a

ctiv

ity w

as 3

,180

clie

nt-v

isits

. The

cl

inic

has

pro

vide

d th

e fo

llow

ing

data

con

cern

ing

the

form

ulas

to b

e us

ed in

its

budg

etin

g fo

r Jul

y:

FFix

ed e

lem

ent

per m

onth

Varia

ble

elem

ent p

ercl

ient

-vis

it

Rev

enue

-$4

5.60

Pers

onne

l exp

ense

s$3

7,30

0$1

3.30

Med

ical

sup

plie

s1,

100

8.50

Occ

upan

cy e

xpen

ses

9,80

02.

40

Adm

inis

trativ

e ex

pens

es   

  4,1

00   

 0.1

0

Tota

l exp

ense

s $

52,3

00 $

24.3

0

The

adm

inis

trativ

e ex

pens

es in

the

plan

ning

bud

get f

or J

uly

wou

ld b

e cl

oses

t to:

   A.

 $4,

568

B. $

4,41

8 C

. $4,

597

D. $

4,42

0

  135

.H

epbu

rn C

linic

use

s cl

ient

-vis

its a

s its

mea

sure

of a

ctiv

ity. D

urin

g Ju

ly, t

he c

linic

bu

dget

ed fo

r 3,2

00 c

lient

-vis

its, b

ut it

s ac

tual

leve

l of a

ctiv

ity w

as 3

,180

clie

nt-v

isits

. The

cl

inic

has

pro

vide

d th

e fo

llow

ing

data

con

cern

ing

the

form

ulas

to b

e us

ed in

its

budg

etin

g fo

r Jul

y:

FFix

ed e

lem

ent

per m

onth

Varia

ble

elem

ent p

ercl

ient

-vis

it

Rev

enue

-$4

5.60

Pers

onne

l exp

ense

s$3

7,30

0$1

3.30

Med

ical

sup

plie

s1,

100

8.50

Occ

upan

cy e

xpen

ses

9,80

02.

40

Adm

inis

trativ

e ex

pens

es   

  4,1

00   

 0.1

0

Tota

l exp

ense

s $

52,3

00 $

24.3

0

The

net

ope

ratin

g in

com

e in

the

plan

ning

bud

get f

or J

uly

wou

ld b

e cl

oses

t to:

  

A. $

22,1

83

B. $

15,4

34

C. $

21,9

06

D. $

15,8

60

  136.

Leap

hart

Kenn

el u

ses

tena

nt-d

ays

as it

s m

easu

re o

f act

ivity

; an

anim

al h

ouse

d in

the

kenn

el fo

r one

day

is c

ount

ed a

s on

e te

nant

-day

. Dur

ing

May

, the

ken

nel b

udge

ted

for

2,80

0 te

nant

-day

s, b

ut it

s ac

tual

leve

l of a

ctiv

ity w

as 2

,840

tena

nt-d

ays.

The

ken

nel h

as

prov

ided

the

follo

win

g da

ta c

once

rnin

g th

e fo

rmul

as to

be

used

in it

s bu

dget

ing:

   

Fixe

del

emen

t per

mon

th

Varia

bl eel

emen

t per

tena

nt-

day

Rev

enue

-$3

1.10

  

 

Wag

es a

nd

sala

ries

$3,6

00$5

.40

Food

and

su

pplie

s70

012

.40

Faci

lity

expe

nses

9,10

02.

00

Adm

inis

trativ

e ex

pens

es

6,2

0 0

0.4

0

Tota

l exp

ense

s $

19,6

0 0 $

20.2

0

The

wag

es a

nd s

alar

ies

in th

e pl

anni

ng b

udge

t for

May

wou

ld b

e cl

oses

t to:

   A.

 $18

,344

B.

 $18

,606

C

. $18

,720

D

. $18

,936

  137.

Leap

hart

Kenn

el u

ses

tena

nt-d

ays

as it

s m

easu

re o

f act

ivity

; an

anim

al h

ouse

d in

the

kenn

el fo

r one

day

is c

ount

ed a

s on

e te

nant

-day

. Dur

ing

May

, the

ken

nel b

udge

ted

for

2,80

0 te

nant

-day

s, b

ut it

s ac

tual

leve

l of a

ctiv

ity w

as 2

,840

tena

nt-d

ays.

The

ken

nel h

as

prov

ided

the

follo

win

g da

ta c

once

rnin

g th

e fo

rmul

as to

be

used

in it

s bu

dget

ing:

 

 

Fix

e d el

em ent

per

mon

t h

Varia bl

eel

em ent

per

tena nt

-da

yR

even

ue

−$3

1. 10W

ages

an

d sa

larie

s

$3,6 00

$5.4 0

Food

an

d su

pplie

s70

012

.4 0

Faci

lity

expe

nse

s

9,10 0

2.00

Adm

inis

tra

tive

expe

nse

s

6

,20

0

0.

40

Tota

l ex

pens

es

$19

,600

$20 .2

0

The

adm

inis

trativ

e ex

pens

es in

the

plan

ning

bud

get f

or M

ay w

ould

be

clos

est t

o:

    A. $

7,02

6B.

 $6,

927

C. $

7,33

6D

. $7,

320

  138.

Leap

hart

Kenn

el u

ses

tena

nt-d

ays

as it

s m

easu

re o

f act

ivity

; an

anim

al h

ouse

d in

the

kenn

el fo

r one

day

is c

ount

ed a

s on

e te

nant

-day

. Dur

ing

May

, the

ken

nel b

udge

ted

for

2,80

0 te

nant

-day

s, b

ut it

s ac

tual

leve

l of a

ctiv

ity w

as 2

,840

tena

nt-d

ays.

The

ken

nel h

as

prov

ided

the

follo

win

g da

ta c

once

rnin

g th

e fo

rmul

as to

be

used

in it

s bu

dget

ing:

 

 

Fix

e d el

em ent

per

mon

t h

Varia bl

eel

em ent

per

tena nt

-da

yR

even

ue

−$3

1. 10W

ages

an

d sa

larie

s

$3,6 00

$5.4 0

Food

an

d su

pplie

s70

012

.4 0

Faci

lity

expe

nse

s

9,10 0

2.00

Adm

inis

tra

tive

expe

nse

s

6

,20

0

0.

40

Tota

l ex

pens

es

$19

,600

$20 .2

0

The

net

ope

ratin

g in

com

e in

the

plan

ning

bud

get f

or M

ay w

ould

be

clos

est t

o:

    A. $

10,9

20B.

 $10

,437

C. $

11,3

56D

. $10

,737

  139.

Chi

rico

Clin

ic u

ses

clie

nt-v

isits

as

its m

easu

re o

f act

ivity

. Dur

ing

Febr

uary

, the

clin

ic

budg

eted

for 2

,500

clie

nt-v

isits

, but

its

actu

al le

vel o

f act

ivity

was

2,5

50 c

lient

-vis

its. T

he

clin

ic h

as p

rovi

ded

the

follo

win

g da

ta c

once

rnin

g th

e fo

rmul

as u

sed

in it

s bu

dget

ing

and

its a

ctua

l res

ults

for F

ebru

ary:

Dat

a us

ed in

bud

getin

g:

    F

ixed

el

emen

tpe

r m

onth

Varia

bl eel

eme

nt p

ercl

ient

-vi

sit

Rev

enue

−$5

2.30

Per

sonn

el

expe

nses

$29,

600

$15.

50

Med

ical

su

pplie

s1,

300

9.10

Occ

upan

cy

expe

nses

8,20

02.

50

Adm

inis

trativ

e ex

pens

es

6,0

00

0.4

0

Tota

l ex

pens

es $

45,1

00 $

27.5

0

Act

ual r

esul

ts fo

r Feb

ruar

y:   R

even

ue$1

38,8

7 5P

erso

nnel

exp

ense

s$7

0,01

5M

edic

al s

uppl

ies

$24,

335

Occ

upan

cy e

xpen

ses

$14,

655

Adm

inis

trativ

e ex

pens

es$6

,880

The

per

sonn

el e

xpen

ses

in th

e pl

anni

ng b

udge

t for

Feb

ruar

y w

ould

be

clos

est t

o:

    A. $

68,6

42B.

 $70

,015

C. $

69,1

25D

. $68

,350

  140.

Chi

rico

Clin

ic u

ses

clie

nt-v

isits

as

its m

easu

re o

f act

ivity

. Dur

ing

Febr

uary

, the

clin

ic

budg

eted

for 2

,500

clie

nt-v

isits

, but

its

actu

al le

vel o

f act

ivity

was

2,5

50 c

lient

-vis

its. T

he

clin

ic h

as p

rovi

ded

the

follo

win

g da

ta c

once

rnin

g th

e fo

rmul

as u

sed

in it

s bu

dget

ing

and

its a

ctua

l res

ults

for F

ebru

ary:

Dat

a us

ed in

bud

getin

g:    

Fix

ed

elem

ent

per

mon

th

Varia

bl eel

eme

nt p

ercl

ient

-vi

sit

Rev

enue

−$5

2.30

Per

sonn

el

expe

nses

$29,

600

$15.

50

Med

ical

su

pplie

s1,

300

9.10

Occ

upan

cy

expe

nses

8,20

02.

50

Adm

inis

trativ

e ex

pens

es

6,0

00

0.4

0

Tota

l ex

pens

es $

45,1

00 $

27.5

0

Act

ual r

esul

ts fo

r Feb

ruar

y:   R

even

ue$1

38,8

7 5P

erso

nnel

exp

ense

s$7

0,01

5M

edic

al s

uppl

ies

$24,

335

Occ

upan

cy e

xpen

ses

$14,

655

Adm

inis

trativ

e ex

pens

es$6

,880

The

occ

upan

cy e

xpen

ses

in th

e fle

xibl

e bu

dget

for F

ebru

ary

wou

ld b

e cl

oses

t to:

    A. $

14,4

50B.

 $14

,575

C. $

14,9

48D

. $14

,368

  141.

Chi

rico

Clin

ic u

ses

clie

nt-v

isits

as

its m

easu

re o

f act

ivity

. Dur

ing

Febr

uary

, the

clin

ic

budg

eted

for 2

,500

clie

nt-v

isits

, but

its

actu

al le

vel o

f act

ivity

was

2,5

50 c

lient

-vis

its. T

he

clin

ic h

as p

rovi

ded

the

follo

win

g da

ta c

once

rnin

g th

e fo

rmul

as u

sed

in it

s bu

dget

ing

and

its a

ctua

l res

ults

for F

ebru

ary:

Dat

a us

ed in

bud

getin

g:    

Fix

ed

elem

ent

per

mon

th

Varia

bl eel

eme

nt p

ercl

ient

-vi

sit

Rev

enue

−$5

2.30

Per

sonn

el

expe

nses

$29,

600

$15.

50

Med

ical

su

pplie

s1,

300

9.10

Occ

upan

cy

expe

nses

8,20

02.

50

Adm

inis

trativ

e ex

pens

es

6,0

00

0.4

0

Tota

l ex

pens

es $

45,1

00 $

27.5

0

Act

ual r

esul

ts fo

r Feb

ruar

y:   R

even

ue$1

38,8

7 5P

erso

nnel

exp

ense

s$7

0,01

5M

edic

al s

uppl

ies

$24,

335

Occ

upan

cy e

xpen

ses

$14,

655

Adm

inis

trativ

e ex

pens

es$6

,880

The

net

ope

ratin

g in

com

e in

the

flexi

ble

budg

et fo

r Feb

ruar

y w

ould

be

clos

est t

o:

    A. $

16,9

00B.

 $23

,450

C. $

18,1

40D

. $22

,539

  142.

Jim

inia

n C

linic

use

s cl

ient

-vis

its a

s its

mea

sure

of a

ctiv

ity. D

urin

g M

arch

, the

clin

ic

budg

eted

for 3

,700

clie

nt-v

isits

, but

its

actu

al le

vel o

f act

ivity

was

3,6

60 c

lient

-vis

its. T

he

clin

ic h

as p

rovi

ded

the

follo

win

g da

ta c

once

rnin

g th

e fo

rmul

as u

sed

in it

s bu

dget

ing

and

its a

ctua

l res

ults

for M

arch

: D

ata

used

in b

udge

ting:

    F

ixed

el

emen

tpe

r m

onth

Varia

bl eel

eme

nt p

ercl

ient

-vi

sit

Rev

enue

−$3

1.00

Per

sonn

el

expe

nses

$35,

700

$8.1

0

Med

ical

su

pplie

s1,

800

4.50

Occ

upan

cy

expe

nses

8,80

01.

10

Adm

inis

trativ

e ex

pens

es

3,9

00

0.

4 0To

tal

expe

nses

$50

,200

$14

.1 0

Act

ual r

esul

ts fo

r Mar

ch:

  Rev

enue

$115

,860

Per

sonn

el e

xpen

ses

$66,

226

Med

ical

sup

plie

s$1

8,81

0O

ccup

ancy

exp

ense

s$1

2,35

6A

dmin

istra

tive

expe

nses

$5,2

24

The

med

ical

sup

plie

s in

the

flexi

ble

budg

et fo

r Mar

ch w

ould

be

clos

est t

o:

    A. $

18,2

70B.

 $18

,607

C. $

18,4

50D

. $19

,016

  143.

Jim

inia

n C

linic

use

s cl

ient

-vis

its a

s its

mea

sure

of a

ctiv

ity. D

urin

g M

arch

, the

clin

ic

budg

eted

for 3

,700

clie

nt-v

isits

, but

its

actu

al le

vel o

f act

ivity

was

3,6

60 c

lient

-vis

its. T

he

clin

ic h

as p

rovi

ded

the

follo

win

g da

ta c

once

rnin

g th

e fo

rmul

as u

sed

in it

s bu

dget

ing

and

its a

ctua

l res

ults

for M

arch

: D

ata

used

in b

udge

ting:

    F

ixed

el

emen

tpe

r m

onth

Varia

bl eel

eme

nt p

ercl

ient

-vi

sit

Rev

enue

−$3

1.00

Per

sonn

el

expe

nses

$35,

700

$8.1

0

Med

ical

su

pplie

s1,

800

4.50

Occ

upan

cy

expe

nses

8,80

01.

10

Adm

inis

trativ

e ex

pens

es

3,9

00

0.

4 0To

tal

expe

nses

$50

,200

$14

.1 0

Act

ual r

esul

ts fo

r Mar

ch:

  Rev

enue

$115

,860

Per

sonn

el e

xpen

ses

$66,

226

Med

ical

sup

plie

s$1

8,81

0O

ccup

ancy

exp

ense

s$1

2,35

6A

dmin

istra

tive

expe

nses

$5,2

24

The

occ

upan

cy e

xpen

ses

in th

e fle

xibl

e bu

dget

for M

arch

wou

ld b

e cl

oses

t to:

    A. $

12,8

70B.

 $12

,491

C. $

12,2

22D

. $12

,826

  144.

Jim

inia

n C

linic

use

s cl

ient

-vis

its a

s its

mea

sure

of a

ctiv

ity. D

urin

g M

arch

, the

clin

ic

budg

eted

for 3

,700

clie

nt-v

isits

, but

its

actu

al le

vel o

f act

ivity

was

3,6

60 c

lient

-vis

its. T

he

clin

ic h

as p

rovi

ded

the

follo

win

g da

ta c

once

rnin

g th

e fo

rmul

as u

sed

in it

s bu

dget

ing

and

its a

ctua

l res

ults

for M

arch

: D

ata

used

in b

udge

ting:

    F

ixed

el

emen

tpe

r m

onth

Varia

bl eel

eme

nt p

ercl

ient

-vi

sit

Rev

enue

−$3

1.00

Per

sonn

el

expe

nses

$35,

700

$8.1

0

Med

ical

su

pplie

s1,

800

4.50

Occ

upan

cy

expe

nses

8,80

01.

10

Adm

inis

trativ

e ex

pens

es

3,9

00

0.

4 0

Tota

l ex

pens

es $

50,2

00 $

14.1 0

Act

ual r

esul

ts fo

r Mar

ch:

  Rev

enue

$115

,860

Per

sonn

el e

xpen

ses

$66,

226

Med

ical

sup

plie

s$1

8,81

0O

ccup

ancy

exp

ense

s$1

2,35

6A

dmin

istra

tive

expe

nses

$5,2

24

The

net

ope

ratin

g in

com

e in

the

flexi

ble

budg

et fo

r Mar

ch w

ould

be

clos

est t

o:

    A. $

11,6

54B.

 $13

,101

C. $

12,3

30D

. $13

,389

  145.

Wal

es K

enne

l use

s te

nant

-day

s as

its

mea

sure

of a

ctiv

ity; a

n an

imal

hou

sed

in th

e ke

nnel

for o

ne d

ay is

cou

nted

as

one

tena

nt-d

ay. D

urin

g Fe

brua

ry, t

he k

enne

l bud

gete

d fo

r 2,7

00 te

nant

-day

s, b

ut it

s ac

tual

leve

l of a

ctiv

ity w

as 2

,730

tena

nt-d

ays.

The

ken

nel

has

prov

ided

the

follo

win

g da

ta c

once

rnin

g th

e fo

rmul

as to

be

used

in it

s bu

dget

ing:

    F

ixed

el

emen

tpe

r m

onth

Varia

bl eel

eme

nt p

erte

nant

-da

yR

even

ue−

$31.

70W

ages

and

sa

larie

s$2

,100

$7.7

0

Food

and

su

pplie

s90

011

.20

Faci

lity

expe

nses

8,50

02.

70

Adm

inis

trativ

e ex

pens

es

6,7

00

0.1

0

Tota

l ex

pens

es $

18,2

00 $

21.7

0

The

adm

inis

trativ

e ex

pens

es in

the

plan

ning

bud

get f

or F

ebru

ary

wou

ld b

e cl

oses

t to:

    A. $

6,63

9B.

 $6,

713

C. $

6,97

0D

. $6,

973

  146.

Wal

es K

enne

l use

s te

nant

-day

s as

its

mea

sure

of a

ctiv

ity; a

n an

imal

hou

sed

in th

e ke

nnel

for o

ne d

ay is

cou

nted

as

one

tena

nt-d

ay. D

urin

g Fe

brua

ry, t

he k

enne

l bud

gete

d fo

r 2,7

00 te

nant

-day

s, b

ut it

s ac

tual

leve

l of a

ctiv

ity w

as 2

,730

tena

nt-d

ays.

The

ken

nel

has

prov

ided

the

follo

win

g da

ta c

once

rnin

g th

e fo

rmul

as to

be

used

in it

s bu

dget

ing:

    F

ixed

el

emen

tpe

r m

onth

Varia

bl eel

eme

nt p

erte

nant

-da

yR

even

ue−

$31.

70W

ages

and

sa

larie

s$2

,100

$7.7

0

Food

and

su

pplie

s90

011

.20

Faci

lity

expe

nses

8,50

02.

70

Adm

inis

trativ

e ex

pens

es

6,7

00

0.1

0

Tota

l ex

pens

es $

18,2

00 $

21.7

0

The

net

ope

ratin

g in

com

e in

the

plan

ning

bud

get f

or F

ebru

ary

wou

ld b

e cl

oses

t to:

   

A. $

9,10

0B.

 $12

,123

C. $

8,80

0D

. $11

,858

  147.

Wal

es K

enne

l use

s te

nant

-day

s as

its

mea

sure

of a

ctiv

ity; a

n an

imal

hou

sed

in th

e ke

nnel

for o

ne d

ay is

cou

nted

as

one

tena

nt-d

ay. D

urin

g Fe

brua

ry, t

he k

enne

l bud

gete

d fo

r 2,7

00 te

nant

-day

s, b

ut it

s ac

tual

leve

l of a

ctiv

ity w

as 2

,730

tena

nt-d

ays.

The

ken

nel

has

prov

ided

the

follo

win

g da

ta c

once

rnin

g th

e fo

rmul

as to

be

used

in it

s bu

dget

ing:

    F

ixed

el

emen

tpe

r m

onth

Varia

bl eel

eme

nt p

erte

nant

-da

yR

even

ue−

$31.

70W

ages

and

sa

larie

s$2

,100

$7.7

0

Food

and

su

pplie

s90

011

.20

Faci

lity

expe

nses

8,50

02.

70

Adm

inis

trativ

e ex

pens

es

6,7

00

0.1

0

Tota

l ex

pens

es $

18,2

00 $

21.7

0

The

food

and

sup

plie

s in

the

flexi

ble

budg

et fo

r Feb

ruar

y w

ould

be

clos

est t

o:

    A. $

31,0

17B.

 $30

,339

C. $

31,4

76D

. $31

,140

  148.

Ord

way

Ken

nel u

ses

tena

nt-d

ays

as it

s m

easu

re o

f act

ivity

; an

anim

al h

ouse

d in

the

kenn

el fo

r one

day

is c

ount

ed a

s on

e te

nant

-day

. Dur

ing

June

, the

ken

nel b

udge

ted

for

2,10

0 te

nant

-day

s, b

ut it

s ac

tual

leve

l of a

ctiv

ity w

as 2

,070

tena

nt-d

ays.

The

ken

nel h

as

prov

ided

the

follo

win

g da

ta c

once

rnin

g th

e fo

rmul

as u

sed

in it

s bu

dget

ing

and

its a

ctua

l re

sults

for J

une:

Dat

a us

ed in

bud

getin

g:    

Fix

ed

elem

ent

per

mon

th

Varia

bl eel

eme

nt p

erte

nant

-da

yR

even

ue−

$35.

40W

ages

and

sa

larie

s$3

,200

$6.8

0

Food

and

su

pplie

s50

09.

90

Faci

lity

expe

nses

9,30

04.

80

Adm

inis

trativ

e ex

pens

es

6,2

00

0.

2 0To

tal

expe

nses

$19

,200

$21

.7 0

Act

ual r

esul

ts fo

r Jun

e:   R

even

ue$7

3,86

8W

ages

and

sal

arie

s$1

7,11

6Fo

od a

nd s

uppl

ies

$21,

883

Faci

lity

expe

nses

$19,

656

Adm

inis

trativ

e ex

pens

es$6

,624

The

wag

es a

nd s

alar

ies

in th

e pl

anni

ng b

udge

t for

Jun

e w

ould

be

clos

est t

o:

    A. $

17,4

80B.

 $17

,116

C. $

17,3

64D

. $17

,276

  149.

Ord

way

Ken

nel u

ses

tena

nt-d

ays

as it

s m

easu

re o

f act

ivity

; an

anim

al h

ouse

d in

the

kenn

el fo

r one

day

is c

ount

ed a

s on

e te

nant

-day

. Dur

ing

June

, the

ken

nel b

udge

ted

for

2,10

0 te

nant

-day

s, b

ut it

s ac

tual

leve

l of a

ctiv

ity w

as 2

,070

tena

nt-d

ays.

The

ken

nel h

as

prov

ided

the

follo

win

g da

ta c

once

rnin

g th

e fo

rmul

as u

sed

in it

s bu

dget

ing

and

its a

ctua

l re

sults

for J

une:

Dat

a us

ed in

bud

getin

g:    

Fix

ed

elem

ent

per

mon

th

Varia

bl eel

eme

nt p

erte

nant

-da

yR

even

ue−

$35.

40W

ages

and

sa

larie

s$3

,200

$6.8

0

Food

and

su

pplie

s50

09.

90

Faci

lity

expe

nses

9,30

04.

80

Adm

inis

trativ

e ex

pens

es

6,2

00

0.

2 0To

tal

expe

nses

$19

,200

$21

.7 0

Act

ual r

esul

ts fo

r Jun

e:   R

even

ue$7

3,86

8W

ages

and

sal

arie

s$1

7,11

6Fo

od a

nd s

uppl

ies

$21,

883

Faci

lity

expe

nses

$19,

656

Adm

inis

trativ

e ex

pens

es$6

,624

The

faci

lity

expe

nses

in th

e fle

xibl

e bu

dget

for J

une

wou

ld b

e cl

oses

t to:

   

A. $

19,9

41B.

 $19

,236

C. $

19,3

75D

. $19

,380

  150.

Ord

way

Ken

nel u

ses

tena

nt-d

ays

as it

s m

easu

re o

f act

ivity

; an

anim

al h

ouse

d in

the

kenn

el fo

r one

day

is c

ount

ed a

s on

e te

nant

-day

. Dur

ing

June

, the

ken

nel b

udge

ted

for

2,10

0 te

nant

-day

s, b

ut it

s ac

tual

leve

l of a

ctiv

ity w

as 2

,070

tena

nt-d

ays.

The

ken

nel h

as

prov

ided

the

follo

win

g da

ta c

once

rnin

g th

e fo

rmul

as u

sed

in it

s bu

dget

ing

and

its a

ctua

l re

sults

for J

une:

Dat

a us

ed in

bud

getin

g:    

Fix

ed

elem

ent

per

mon

th

Varia

bl eel

eme

nt p

erte

nant

-da

yR

even

ue-

$35.

40W

ages

and

sa

larie

s$3

,200

$6.8

0

Food

and

su

pplie

s50

09.

90

Faci

lity

expe

nses

9,30

04.

80

Adm

inis

trativ

e ex

pens

es

6,2

00

0.

2 0To

tal

expe

nses

$19

,200

$21

.7 0

Act

ual r

esul

ts fo

r Jun

e:   R

even

ue$7

3,86

8W

ages

and

sal

arie

s$1

7,11

6Fo

od a

nd s

uppl

ies

$21,

883

Faci

lity

expe

nses

$19,

656

Adm

inis

trativ

e ex

pens

es$6

,624

The

net

ope

ratin

g in

com

e in

the

flexi

ble

budg

et fo

r Jun

e w

ould

be

clos

est t

o:  

  A. $

8,71

3 B.

 $9,

159

C. $

8,46

6 D

. $9,

570

  151.

Letts

Cor

pora

tion

man

ufac

ture

s an

d se

lls a

sin

gle

prod

uct.

The

com

pany

use

s un

its a

s th

e m

easu

re o

f act

ivity

in it

s bu

dget

s an

d pe

rform

ance

repo

rts. D

urin

g Ja

nuar

y, th

e co

mpa

ny b

udge

ted

for 7

,000

uni

ts, b

ut it

s ac

tual

leve

l of a

ctiv

ity w

as 6

,970

uni

ts. T

he

com

pany

has

pro

vide

d th

e fo

llow

ing

data

con

cern

ing

the

form

ulas

to b

e us

ed in

its

budg

etin

g:  

Fixe

d el

emen

tpe

r m

onth

Varia

ble

elem

ent

per u

nit

Rev

enue

-$3

0.40

Dire

ct la

bor

$0$6

.10

Dire

ct m

ater

ials

08.

70M

anuf

actu

ring

over

head

46,7

001.

80

Sel

ling

and

adm

inis

trativ

e ex

pens

es

2

7,80 0

0

.20

Tota

l exp

ense

s $

74,5

0 0 $

16.8

0

The

sel

ling

and

adm

inis

trativ

e ex

pens

es in

the

plan

ning

bud

get f

or J

anua

ry w

ould

be

clos

est t

o:  

  A. $

29,2

00

B. $

29,8

84

C. $

29,1

94

D. $

30,0

13

  152.

Letts

Cor

pora

tion

man

ufac

ture

s an

d se

lls a

sin

gle

prod

uct.

The

com

pany

use

s un

its a

s th

e m

easu

re o

f act

ivity

in it

s bu

dget

s an

d pe

rform

ance

repo

rts. D

urin

g Ja

nuar

y, th

e co

mpa

ny b

udge

ted

for 7

,000

uni

ts, b

ut it

s ac

tual

leve

l of a

ctiv

ity w

as 6

,970

uni

ts. T

he

com

pany

has

pro

vide

d th

e fo

llow

ing

data

con

cern

ing

the

form

ulas

to b

e us

ed in

its

budg

etin

g:  

Fixe

d el

emen

tpe

r m

onth

Varia

ble

elem

ent

per u

nit

Rev

enue

-$3

0.40

Dire

ct la

bor

$0$6

.10

Dire

ct m

ater

ials

08.

70M

anuf

actu

ring

over

head

46,7

001.

80

Sel

ling

and

adm

inis

trativ

e ex

pens

es

2

7,80 0

0

.20

Tota

l exp

ense

s $

74,5

0 0 $

16.8

0

The

net

ope

ratin

g in

com

e in

the

plan

ning

bud

get f

or J

anua

ry w

ould

be

clos

est t

o:  

  A. $

20,2

92

B. $

12,9

88

C. $

20,7

00

D. $

12,8

77

  153.

Letts

Cor

pora

tion

man

ufac

ture

s an

d se

lls a

sin

gle

prod

uct.

The

com

pany

use

s un

its a

s th

e m

easu

re o

f act

ivity

in it

s bu

dget

s an

d pe

rform

ance

repo

rts. D

urin

g Ja

nuar

y, th

e co

mpa

ny b

udge

ted

for 7

,000

uni

ts, b

ut it

s ac

tual

leve

l of a

ctiv

ity w

as 6

,970

uni

ts. T

he

com

pany

has

pro

vide

d th

e fo

llow

ing

data

con

cern

ing

the

form

ulas

to b

e us

ed in

its

budg

etin

g:    

Fixe

d el

emen

tpe

r m

onth

Varia

ble

elem

ent

per u

nit

Rev

enue

−$3

0.40

Dire

ct la

bor

$0$6

.10

Dire

ct m

ater

ials

08.

70M

anuf

actu

ring

over

head

46,7

001.

80

Sel

ling

and

adm

inis

trativ

e ex

pens

es

2

7,80 0

0

.20

Tota

l exp

ense

s $

74,5

0 0 $

16.8

0

The

dire

ct m

ater

ials

in th

e fle

xibl

e bu

dget

for J

anua

ry w

ould

be

clos

est t

o:

    A. $

61,5

64B.

 $62

,095

C. $

60,9

00D

. $60

,639

  154.

Shel

by B

oat W

ash'

s co

st fo

rmul

a fo

r its

cle

anin

g eq

uipm

ent a

nd s

uppl

ies

is $

2,20

0 pe

r m

onth

plu

s $3

4 pe

r boa

t. Fo

r the

mon

th o

f Sep

tem

ber,

the

com

pany

pla

nned

for a

ctiv

ity

of 8

2 bo

ats,

but

the

actu

al le

vel o

f act

ivity

was

32

boat

s. T

he a

ctua

l cle

anin

g eq

uipm

ent

and

supp

lies

for t

he m

onth

was

$3,

340.

The

cle

anin

g eq

uipm

ent a

nd s

uppl

ies

in th

e pl

anni

ng b

udge

t for

Sep

tem

ber w

ould

be

clos

est t

o:  

  A. $

3,28

8 B.

 $4,

988

C. $

3,34

0 D

. $8,

559

  155.

Shel

by B

oat W

ash'

s co

st fo

rmul

a fo

r its

cle

anin

g eq

uipm

ent a

nd s

uppl

ies

is $

2,20

0 pe

r m

onth

plu

s $3

4 pe

r boa

t. Fo

r the

mon

th o

f Sep

tem

ber,

the

com

pany

pla

nned

for a

ctiv

ity

of 8

2 bo

ats,

but

the

actu

al le

vel o

f act

ivity

was

32

boat

s. T

he a

ctua

l cle

anin

g eq

uipm

ent

and

supp

lies

for t

he m

onth

was

$3,

340.

The

clea

ning

equ

ipm

ent a

nd s

uppl

ies

in th

e fle

xibl

e bu

dget

for S

epte

mbe

r wou

ld b

e cl

oses

t to:

   A.

 $1,

947

B. $

3,28

8 C

. $3,

340

D. $

4,98

8

  156.

Shel

by B

oat W

ash'

s co

st fo

rmul

a fo

r its

cle

anin

g eq

uipm

ent a

nd s

uppl

ies

is $

2,20

0 pe

r m

onth

plu

s $3

4 pe

r boa

t. Fo

r the

mon

th o

f Sep

tem

ber,

the

com

pany

pla

nned

for a

ctiv

ity

of 8

2 bo

ats,

but

the

actu

al le

vel o

f act

ivity

was

32

boat

s. T

he a

ctua

l cle

anin

g eq

uipm

ent

and

supp

lies

for t

he m

onth

was

$3,

340.

The

spen

ding

var

ianc

e fo

r cle

anin

g eq

uipm

ent a

nd s

uppl

ies

in S

epte

mbe

r wou

ld b

e cl

oses

t to:

   A.

 $1,

648

F B.

 $1,

648

U

C. $

52 F

D. $

52 U

  157.

Lara

nce

Det

ailin

g's

cost

form

ula

for i

ts m

ater

ials

and

sup

plie

s is

$2,

230

per m

onth

plu

s $1

per

veh

icle

. For

the

mon

th o

f Nov

embe

r, th

e co

mpa

ny p

lann

ed fo

r act

ivity

of 7

5 ve

hicl

es, b

ut th

e ac

tual

leve

l of a

ctiv

ity w

as 2

5 ve

hicl

es. T

he a

ctua

l mat

eria

ls a

nd

supp

lies

for t

he m

onth

was

$2,

160.

The

mat

eria

ls a

nd s

uppl

ies

in th

e pl

anni

ng b

udge

t for

Nov

embe

r wou

ld b

e cl

oses

t to:

   A.

 $2,

255

B. $

2,16

0 C

. $2,

305

D. $

6,48

0

  158.

Lara

nce

Det

ailin

g's

cost

form

ula

for i

ts m

ater

ials

and

sup

plie

s is

$2,

230

per m

onth

plu

s $1

per

veh

icle

. For

the

mon

th o

f Nov

embe

r, th

e co

mpa

ny p

lann

ed fo

r act

ivity

of 7

5 ve

hicl

es, b

ut th

e ac

tual

leve

l of a

ctiv

ity w

as 2

5 ve

hicl

es. T

he a

ctua

l mat

eria

ls a

nd

supp

lies

for t

he m

onth

was

$2,

160.

The

mat

eria

ls a

nd s

uppl

ies

in th

e fle

xibl

e bu

dget

for N

ovem

ber w

ould

be

clos

est t

o:  

  A. $

2,30

5 B.

 $76

8 C

. $2,

255

D. $

2,16

0

  159.

Lara

nce

Det

ailin

g's

cost

form

ula

for i

ts m

ater

ials

and

sup

plie

s is

$2,

230

per m

onth

plu

s $1

per

veh

icle

. For

the

mon

th o

f Nov

embe

r, th

e co

mpa

ny p

lann

ed fo

r act

ivity

of 7

5 ve

hicl

es, b

ut th

e ac

tual

leve

l of a

ctiv

ity w

as 2

5 ve

hicl

es. T

he a

ctua

l mat

eria

ls a

nd

supp

lies

for t

he m

onth

was

$2,

160.

The

spen

ding

var

ianc

e fo

r mat

eria

ls a

nd s

uppl

ies

in N

ovem

ber w

ould

be

clos

est t

o:  

  A. $

145

F B.

 $14

5 U

C

. $95

F

D. $

95 U

  160.

Eber

ley

Cor

pora

tion'

s co

st fo

rmul

a fo

r its

man

ufac

turin

g ov

erhe

ad is

$25

,700

per

mon

th

plus

$10

per

mac

hine

-hou

r. Fo

r the

mon

th o

f Jul

y, th

e co

mpa

ny p

lann

ed fo

r act

ivity

of

5,90

0 m

achi

ne-h

ours

, but

the

actu

al le

vel o

f act

ivity

was

5,9

20 m

achi

ne-h

ours

. The

ac

tual

man

ufac

turin

g ov

erhe

ad fo

r the

mon

th w

as $

86,8

00.

The

man

ufac

turin

g ov

erhe

ad in

the

plan

ning

bud

get f

or J

uly

wou

ld b

e cl

oses

t to:

  

A. $

84,9

00

B. $

86,8

00

C. $

84,7

00

D. $

86,5

07

  161.

Eber

ley

Cor

pora

tion'

s co

st fo

rmul

a fo

r its

man

ufac

turin

g ov

erhe

ad is

$25

,700

per

mon

th

plus

$10

per

mac

hine

-hou

r. Fo

r the

mon

th o

f Jul

y, th

e co

mpa

ny p

lann

ed fo

r act

ivity

of

5,90

0 m

achi

ne-h

ours

, but

the

actu

al le

vel o

f act

ivity

was

5,9

20 m

achi

ne-h

ours

. The

ac

tual

man

ufac

turin

g ov

erhe

ad fo

r the

mon

th w

as $

86,8

00.

The

man

ufac

turin

g ov

erhe

ad in

the

flexi

ble

budg

et fo

r Jul

y w

ould

be

clos

est t

o:  

  A. $

84,9

00

B. $

84,7

00

C. $

84,9

87

D. $

86,8

00

  162.

Eber

ley

Cor

pora

tion'

s co

st fo

rmul

a fo

r its

man

ufac

turin

g ov

erhe

ad is

$25

,700

per

mon

th

plus

$10

per

mac

hine

-hou

r. Fo

r the

mon

th o

f Jul

y, th

e co

mpa

ny p

lann

ed fo

r act

ivity

of

5,90

0 m

achi

ne-h

ours

, but

the

actu

al le

vel o

f act

ivity

was

5,9

20 m

achi

ne-h

ours

. The

ac

tual

man

ufac

turin

g ov

erhe

ad fo

r the

mon

th w

as $

86,8

00.

The

spen

ding

var

ianc

e fo

r man

ufac

turin

g ov

erhe

ad in

Jul

y w

ould

be

clos

est t

o:  

  A. $

2,10

0 U

B.

 $1,

900

F C

. $1,

900

U

D. $

2,10

0 F

  163.

Larte

y C

orpo

ratio

n's

cost

form

ula

for i

ts s

ellin

g an

d ad

min

istra

tive

expe

nse

is $

22,2

00

per m

onth

plu

s $2

7 pe

r uni

t. Fo

r the

mon

th o

f Dec

embe

r, th

e co

mpa

ny p

lann

ed fo

r ac

tivity

of 5

,300

uni

ts, b

ut th

e ac

tual

leve

l of a

ctiv

ity w

as 5

,270

uni

ts. T

he a

ctua

l sel

ling

and

adm

inis

trativ

e ex

pens

e fo

r the

mon

th w

as $

168,

150.

The

sellin

g an

d ad

min

istra

tive

expe

nse

in th

e pl

anni

ng b

udge

t for

Dec

embe

r wou

ld b

e cl

oses

t to:

   A.

 $16

9,10

7 B.

 $16

5,30

0 C

. $16

8,15

0 D

. $16

4,49

0

  164.

Larte

y C

orpo

ratio

n's

cost

form

ula

for i

ts s

ellin

g an

d ad

min

istra

tive

expe

nse

is $

22,2

00

per m

onth

plu

s $2

7 pe

r uni

t. Fo

r the

mon

th o

f Dec

embe

r, th

e co

mpa

ny p

lann

ed fo

r

activ

ity o

f 5,3

00 u

nits

, but

the

actu

al le

vel o

f act

ivity

was

5,2

70 u

nits

. The

act

ual s

ellin

g an

d ad

min

istra

tive

expe

nse

for t

he m

onth

was

$16

8,15

0.

The

sellin

g an

d ad

min

istra

tive

expe

nse

in th

e fle

xibl

e bu

dget

for D

ecem

ber w

ould

be

clos

est t

o:  

  A. $

164,

364

B. $

164,

490

C. $

165,

300

D. $

168,

150

  165.

Larte

y C

orpo

ratio

n's

cost

form

ula

for i

ts s

ellin

g an

d ad

min

istra

tive

expe

nse

is $

22,2

00

per m

onth

plu

s $2

7 pe

r uni

t. Fo

r the

mon

th o

f Dec

embe

r, th

e co

mpa

ny p

lann

ed fo

r ac

tivity

of 5

,300

uni

ts, b

ut th

e ac

tual

leve

l of a

ctiv

ity w

as 5

,270

uni

ts. T

he a

ctua

l sel

ling

and

adm

inis

trativ

e ex

pens

e fo

r the

mon

th w

as $

168,

150.

The

spen

ding

var

ianc

e fo

r sel

ling

and

adm

inis

trativ

e ex

pens

e in

Dec

embe

r wou

ld b

e cl

oses

t to:

   A.

 $3,

660

F B.

 $3,

660

U

C. $

2,85

0 F

D. $

2,85

0 U

  166.

Pear

se K

enne

l use

s te

nant

-day

s as

its

mea

sure

of a

ctiv

ity; a

n an

imal

hou

sed

in th

e ke

nnel

for o

ne d

ay is

cou

nted

as

one

tena

nt-d

ay. D

urin

g D

ecem

ber,

the

kenn

el b

udge

ted

for 3

,000

tena

nt-d

ays,

but

its

actu

al le

vel o

f act

ivity

was

2,9

80 te

nant

-day

s. T

he k

enne

l ha

s pr

ovid

ed th

e fo

llow

ing

data

con

cern

ing

the

form

ulas

use

d in

its

budg

etin

g an

d its

ac

tual

resu

lts fo

r Dec

embe

r: D

ata

used

in b

udge

ting:

   

Fixe

d el

emen

tpe

r m

onth

Varia

ble

elem

ent

per

tena

nt-

day

Rev

enue

−$3

2.10

Wag

es a

nd

sala

ries

$2,4

00$7

.00

Food

and

su

pplie

s90

011

.30

Faci

lity

expe

nses

8,60

03.

50

Adm

inis

trativ

e ex

pens

es

6,

70 0

0.

30

Tota

l ex

pens

es $

18,6

0 0

$22.

10

Act

ual r

esul

ts fo

r Dec

embe

r:   R

even

ue$9

7,97

8W

ages

and

sal

arie

s$2

3,53

0Fo

od a

nd s

uppl

ies

$35,

224

Faci

lity

expe

nses

$19,

780

Adm

inis

trativ

e ex

pens

es$7

,404

The

net

ope

ratin

g in

com

e in

the

plan

ning

bud

get f

or D

ecem

ber w

ould

be

clos

est t

o:

    A. $

11,2

00B.

 $12

,121

C. $

11,9

60D

. $11

,400

  167.

Pear

se K

enne

l use

s te

nant

-day

s as

its

mea

sure

of a

ctiv

ity; a

n an

imal

hou

sed

in th

e ke

nnel

for o

ne d

ay is

cou

nted

as

one

tena

nt-d

ay. D

urin

g D

ecem

ber,

the

kenn

el b

udge

ted

for 3

,000

tena

nt-d

ays,

but

its

actu

al le

vel o

f act

ivity

was

2,9

80 te

nant

-day

s. T

he k

enne

l ha

s pr

ovid

ed th

e fo

llow

ing

data

con

cern

ing

the

form

ulas

use

d in

its

budg

etin

g an

d its

ac

tual

resu

lts fo

r Dec

embe

r: D

ata

used

in b

udge

ting:

   

Fixe

d el

emen

tpe

r m

onth

Varia

ble

elem

ent

per

tena

nt-

day

Rev

enue

−$3

2.10

Wag

es a

nd

sala

ries

$2,4

00$7

.00

Food

and

su

pplie

s90

011

.30

Faci

lity

expe

nses

8,60

03.

50

Adm

inis

trativ

e ex

pens

es

6,

70 0

0.

30

Tota

l ex

pens

es $

18,6

0 0

$22.

10

Act

ual r

esul

ts fo

r Dec

embe

r:   R

even

ue$9

7,97

8W

ages

and

sal

arie

s$2

3,53

0Fo

od a

nd s

uppl

ies

$35,

224

Faci

lity

expe

nses

$19,

780

Adm

inis

trativ

e ex

pens

es$7

,404

The

net

ope

ratin

g in

com

e in

the

flexi

ble

budg

et fo

r Dec

embe

r wou

ld b

e cl

oses

t to:

    A. $

11,2

00B.

 $11

,400

C. $

11,9

60D

. $12

,121

  168.

Hai

rsto

n C

orpo

ratio

n m

anuf

actu

res

and

sells

a s

ingl

e pr

oduc

t. Th

e co

mpa

ny u

ses

units

as

the

mea

sure

of a

ctiv

ity in

its

budg

ets

and

perfo

rman

ce re

ports

. Dur

ing

Nov

embe

r, th

e co

mpa

ny b

udge

ted

for 7

,700

uni

ts, b

ut it

s ac

tual

leve

l of a

ctiv

ity w

as 7

,720

uni

ts. T

he

com

pany

has

pro

vide

d th

e fo

llow

ing

data

con

cern

ing

the

form

ulas

use

d in

its

budg

etin

g an

d its

act

ual r

esul

ts fo

r Nov

embe

r: D

ata

used

in b

udge

ting:

 

Fixe

d

 el

emen

tpe

r m

onth

Varia

ble

elem

ent

per u

nit

Rev

enue

−$3

8.10

Dire

ct la

bor

$0$7

.80

Dire

ct m

ater

ials

016

.50

Man

ufac

turin

g ov

erhe

ad39

,900

1.60

Sel

ling

and

adm

inis

trativ

e ex

pens

es

20,6

00

0.

20

Tota

l exp

ense

s $

60,5

00 $

26.1

0

Act

ual r

esul

ts fo

r Nov

embe

r:   R

even

ue$2

93,0 02

Dire

ct la

bor

$60,

28 6

Dire

ct m

ater

ials

$127

,0 10

Man

ufac

turin

g ov

erhe

ad$5

0,34 2

Sel

ling

and

adm

inis

trativ

e ex

pens

es$2

1,10 4

The

sel

ling

and

adm

inis

trativ

e ex

pens

es in

the

plan

ning

bud

get f

or N

ovem

ber w

ould

be

clos

est t

o:

    A. $

22,1

44B.

 $21

,104

C. $

22,1

40D

. $21

,049

  169.

Hai

rsto

n C

orpo

ratio

n m

anuf

actu

res

and

sells

a s

ingl

e pr

oduc

t. Th

e co

mpa

ny u

ses

units

as th

e m

easu

re o

f act

ivity

in it

s bu

dget

s an

d pe

rform

ance

repo

rts. D

urin

g N

ovem

ber,

the

com

pany

bud

gete

d fo

r 7,7

00 u

nits

, but

its

actu

al le

vel o

f act

ivity

was

7,7

20 u

nits

. The

co

mpa

ny h

as p

rovi

ded

the

follo

win

g da

ta c

once

rnin

g th

e fo

rmul

as u

sed

in it

s bu

dget

ing

and

its a

ctua

l res

ults

for N

ovem

ber:

Dat

a us

ed in

bud

getin

g:    

Fixe

d el

emen

tpe

r m

onth

Varia

ble

elem

ent

per u

nit

Rev

enue

−$3

8.10

Dire

ct la

bor

$0$7

.80

Dire

ct m

ater

ials

016

.50

Man

ufac

turin

g ov

erhe

ad39

,900

1.60

Sel

ling

and

adm

inis

trativ

e ex

pens

es

20,6

00

0.

20

Tota

l exp

ense

s $

60,5

00 $

26.1

0

Act

ual r

esul

ts fo

r Nov

embe

r:   R

even

ue$2

93,0 02

Dire

ct la

bor

$60,

28 6

Dire

ct m

ater

ials

$127

,0 10

Man

ufac

turin

g ov

erhe

ad$5

0,34 2

Sel

ling

and

adm

inis

trativ

e ex

pens

es$2

1,10 4

The

dire

ct m

ater

ials

in th

e fle

xibl

e bu

dget

for N

ovem

ber w

ould

be

clos

est t

o:

    A. $

126,

681

B. $

127,

340

C. $

127,

380

D. $

127,

050

  170.

Hai

rsto

n C

orpo

ratio

n m

anuf

actu

res

and

sells

a s

ingl

e pr

oduc

t. Th

e co

mpa

ny u

ses

units

as

the

mea

sure

of a

ctiv

ity in

its

budg

ets

and

perfo

rman

ce re

ports

. Dur

ing

Nov

embe

r, th

e co

mpa

ny b

udge

ted

for 7

,700

uni

ts, b

ut it

s ac

tual

leve

l of a

ctiv

ity w

as 7

,720

uni

ts. T

he

com

pany

has

pro

vide

d th

e fo

llow

ing

data

con

cern

ing

the

form

ulas

use

d in

its

budg

etin

g an

d its

act

ual r

esul

ts fo

r Nov

embe

r: D

ata

used

in b

udge

ting:

 

Fixe

d el

emen

tpe

r m

onth

Varia

ble

elem

ent

per u

nit

Rev

enue

−$3

8.10

Dire

ct la

bor

$0$7

.80

Dire

ct m

ater

ials

016

.50

Man

ufac

turin

g ov

erhe

ad39

,900

1.60

Sel

ling

and

adm

inis

trativ

e ex

pens

es

20,6

00

0.

20

Tota

l exp

ense

s $

60,5

00 $

26.1

0

Act

ual r

esul

ts fo

r Nov

embe

r:   R

even

ue$2

93,0 02

Dire

ct la

bor

$60,

28 6

Dire

ct m

ater

ials

$127

,0 10

Man

ufac

turin

g ov

erhe

ad$5

0,34 2

Sel

ling

and

adm

inis

trativ

e ex

pens

es$2

1,10 4

The

spe

ndin

g va

rianc

e fo

r dire

ct m

ater

ials

in N

ovem

ber w

ould

be

clos

est t

o:

    A. $

40 U

B. $

370

UC

. $40

FD

. $37

0 F

  171.

Tabe

ling

Cor

pora

tion

man

ufac

ture

s an

d se

lls a

sin

gle

prod

uct.

The

com

pany

use

s un

its

as th

e m

easu

re o

f act

ivity

in it

s bu

dget

s an

d pe

rform

ance

repo

rts. D

urin

g Au

gust

, the

co

mpa

ny b

udge

ted

for 6

,500

uni

ts, b

ut it

s ac

tual

leve

l of a

ctiv

ity w

as 6

,540

uni

ts. T

he

com

pany

has

pro

vide

d th

e fo

llow

ing

data

con

cern

ing

the

form

ulas

use

d in

its

budg

etin

g an

d its

act

ual r

esul

ts fo

r Aug

ust:

Dat

a us

ed in

bud

getin

g:    

Fixe

d el

emen

tpe

r m

onth

Varia

ble

elem

ent

per u

nit

Rev

enue

−$3

4.50

Dire

ct la

bor

$0$4

.40

Dire

ct m

ater

ials

012

.70

Man

ufac

turin

g ov

erhe

ad48

,100

1.40

Sel

ling

and

adm

inis

trativ

e ex

pens

es

2

9,40 0

0

.80

Tota

l exp

ense

s $

77,5

0 0 $

19.3

0

Act

ual r

esul

ts fo

r Aug

ust:

  Rev

enue

$217

,2 60

Dire

ct la

bor

$29,

96 6$8

5,11

Dire

ct m

ater

ials

8

Man

ufac

turin

g ov

erhe

ad$5

8,14 6

Sel

ling

and

adm

inis

trativ

e ex

pens

es$3

3,09 2

The

net

ope

ratin

g in

com

e in

the

plan

ning

bud

get f

or A

ugus

t wou

ld b

e cl

oses

t to:

    A. $

21,3

00B.

 $21

,908

C. $

11,0

05D

. $10

,871

  172.

Tabe

ling

Cor

pora

tion

man

ufac

ture

s an

d se

lls a

sin

gle

prod

uct.

The

com

pany

use

s un

its

as th

e m

easu

re o

f act

ivity

in it

s bu

dget

s an

d pe

rform

ance

repo

rts. D

urin

g Au

gust

, the

co

mpa

ny b

udge

ted

for 6

,500

uni

ts, b

ut it

s ac

tual

leve

l of a

ctiv

ity w

as 6

,540

uni

ts. T

he

com

pany

has

pro

vide

d th

e fo

llow

ing

data

con

cern

ing

the

form

ulas

use

d in

its

budg

etin

g an

d its

act

ual r

esul

ts fo

r Aug

ust:

Dat

a us

ed in

bud

getin

g:    

Fixe

d el

emen

tpe

r m

onth

Varia

ble

elem

ent

per u

nit

Rev

enue

−$3

4.50

Dire

ct la

bor

$0$4

.40

Dire

ct m

ater

ials

012

.70

Man

ufac

turin

g ov

erhe

ad48

,100

1.40

Sel

ling

and

adm

inis

trativ

e ex

pens

es

2

9,40 0

0

.80

Tota

l exp

ense

s $

77,5

0 0 $

19.3

0

Act

ual r

esul

ts fo

r Aug

ust:

 

Rev

enue

$217

,2 60

Dire

ct la

bor

$29,

96 6

Dire

ct m

ater

ials

$85,

11 8

Man

ufac

turin

g ov

erhe

ad$5

8,14 6

Sel

ling

and

adm

inis

trativ

e ex

pens

es$3

3,09 2

The

net

ope

ratin

g in

com

e in

the

flexi

ble

budg

et fo

r Aug

ust w

ould

be

clos

est t

o:

    A. $

21,9

08B.

 $21

,300

C. $

11,0

05D

. $10

,871

  173.

Tabe

ling

Cor

pora

tion

man

ufac

ture

s an

d se

lls a

sin

gle

prod

uct.

The

com

pany

use

s un

its

as th

e m

easu

re o

f act

ivity

in it

s bu

dget

s an

d pe

rform

ance

repo

rts. D

urin

g Au

gust

, the

co

mpa

ny b

udge

ted

for 6

,500

uni

ts, b

ut it

s ac

tual

leve

l of a

ctiv

ity w

as 6

,540

uni

ts. T

he

com

pany

has

pro

vide

d th

e fo

llow

ing

data

con

cern

ing

the

form

ulas

use

d in

its

budg

etin

g an

d its

act

ual r

esul

ts fo

r Aug

ust:

Dat

a us

ed in

bud

getin

g:    

Fixe

d el

emen

tpe

r m

onth

Varia

ble

elem

ent

per u

nit

Rev

enue

−$3

4.50

Dire

ct la

bor

$0$4

.40

Dire

ct m

ater

ials

012

.70

Man

ufac

turin

g ov

erhe

ad48

,100

1.40

Sel

ling

and

adm

inis

trativ

e ex

pens

es

2

9,40 0

0

.80

Tota

l exp

ense

s $

77,5

0 0 $

19.3

0

Act

ual r

esul

ts fo

r Aug

ust:

  Rev

enue

$217

,2 60

Dire

ct la

bor

$29,

96 6

Dire

ct m

ater

ials

$85,

11 8

Man

ufac

turin

g ov

erhe

ad$5

8,14 6

Sel

ling

and

adm

inis

trativ

e ex

pens

es$3

3,09 2

The

ove

rall

reve

nue

and

spen

ding

var

ianc

e (i.

e., t

he v

aria

nce

for n

et o

pera

ting

inco

me

in

the

reve

nue

and

spen

ding

var

ianc

e co

lum

n on

the

reve

nue

and

spen

ding

var

ianc

es

repo

rt) fo

r Aug

ust w

ould

be

clos

est t

o:

    A. $

10,3

62 F

B. $

10,3

62 U

C. $

10,9

70 F

D. $

10,9

70 U

  174.

Buon

ocor

e C

linic

use

s cl

ient

-vis

its a

s its

mea

sure

of a

ctiv

ity. D

urin

g Au

gust

, the

clin

ic

budg

eted

for 2

,800

clie

nt-v

isits

, but

its

actu

al le

vel o

f act

ivity

was

2,7

70 c

lient

-vis

its. T

he

clin

ic h

as p

rovi

ded

the

follo

win

g da

ta c

once

rnin

g th

e fo

rmul

as u

sed

in it

s bu

dget

ing

and

its a

ctua

l res

ults

for A

ugus

t: D

ata

used

in b

udge

ting:

   

Fixe

d el

emen

tpe

r

Varia

ble

elem

ent

per

clie

nt-

mon

thvi

sit

Rev

enue

−$4

6.20

Per

sonn

el

expe

nses

$31,

800

$15.

60

Med

ical

su

pplie

s1,

800

6.10

Occ

upan

cy

expe

nses

7,60

01.

90

Adm

inis

trativ

e ex

pens

es

5,9

00

0.

40

Tota

l ex

pens

es $

47,1

0 0 $

24.0

0

Act

ual r

esul

ts fo

r Aug

ust:

  Rev

enue

$132

,12 4

Per

sonn

el e

xpen

ses

$74,

232

Med

ical

sup

plie

s$1

8,69

7O

ccup

ancy

exp

ense

s$1

3,21

3A

dmin

istra

tive

expe

nses

$7,0

58

The

per

sonn

el e

xpen

ses

in th

e pl

anni

ng b

udge

t for

Aug

ust w

ould

be

clos

est t

o:

    A. $

74,2

32B.

 $75

,480

C. $

75,0

36D

. $75

,012

  175.

Buon

ocor

e C

linic

use

s cl

ient

-vis

its a

s its

mea

sure

of a

ctiv

ity. D

urin

g Au

gust

, the

clin

ic

budg

eted

for 2

,800

clie

nt-v

isits

, but

its

actu

al le

vel o

f act

ivity

was

2,7

70 c

lient

-vis

its. T

he

clin

ic h

as p

rovi

ded

the

follo

win

g da

ta c

once

rnin

g th

e fo

rmul

as u

sed

in it

s bu

dget

ing

and

its a

ctua

l res

ults

for A

ugus

t:

Dat

a us

ed in

bud

getin

g:    

Fixe

d el

emen

tpe

r m

onth

Varia

ble

elem

ent

per

clie

nt-

visi

tR

even

ue−

$46.

20P

erso

nnel

ex

pens

es$3

1,80

0$1

5.60

Med

ical

su

pplie

s1,

800

6.10

Occ

upan

cy

expe

nses

7,60

01.

90

Adm

inis

trativ

e ex

pens

es

5,9

00

0.

40

Tota

l ex

pens

es $

47,1

0 0 $

24.0

0

Act

ual r

esul

ts fo

r Aug

ust:

  Rev

enue

$132

,12 4

Per

sonn

el e

xpen

ses

$74,

232

Med

ical

sup

plie

s$1

8,69

7O

ccup

ancy

exp

ense

s$1

3,21

3A

dmin

istra

tive

expe

nses

$7,0

58

The

med

ical

sup

plie

s in

the

flexi

ble

budg

et fo

r Aug

ust w

ould

be

clos

est t

o:

    A. $

18,6

97B.

 $18

,880

C. $

18,8

99D

. $18

,497

  176.

Buon

ocor

e C

linic

use

s cl

ient

-vis

its a

s its

mea

sure

of a

ctiv

ity. D

urin

g Au

gust

, the

clin

ic

budg

eted

for 2

,800

clie

nt-v

isits

, but

its

actu

al le

vel o

f act

ivity

was

2,7

70 c

lient

-vis

its. T

he

clin

ic h

as p

rovi

ded

the

follo

win

g da

ta c

once

rnin

g th

e fo

rmul

as u

sed

in it

s bu

dget

ing

and

its a

ctua

l res

ults

for A

ugus

t: D

ata

used

in b

udge

ting:

   

Fixe

d el

emen

tpe

r m

onth

Varia

ble

elem

ent

per

clie

nt-

visi

tR

even

ue−

$46.

20P

erso

nnel

ex

pens

es$3

1,80

0$1

5.60

Med

ical

su

pplie

s1,

800

6.10

Occ

upan

cy

expe

nses

7,60

01.

90

Adm

inis

trativ

e ex

pens

es

5,9

00

0.

40

Tota

l ex

pens

es $

47,1

0 0 $

24.0

0

Act

ual r

esul

ts fo

r Aug

ust:

  Rev

enue

$132

,12 4

Per

sonn

el e

xpen

ses

$74,

232

Med

ical

sup

plie

s$1

8,69

7O

ccup

ancy

exp

ense

s$1

3,21

3A

dmin

istra

tive

expe

nses

$7,0

58

The

reve

nue

varia

nce

for A

ugus

t wou

ld b

e cl

oses

t to:

    A. $

4,15

0 F

B. $

2,76

4 F

C. $

2,76

4 U

D. $

4,15

0 U

  177.

Buon

ocor

e C

linic

use

s cl

ient

-vis

its a

s its

mea

sure

of a

ctiv

ity. D

urin

g Au

gust

, the

clin

ic

budg

eted

for 2

,800

clie

nt-v

isits

, but

its

actu

al le

vel o

f act

ivity

was

2,7

70 c

lient

-vis

its. T

he

clin

ic h

as p

rovi

ded

the

follo

win

g da

ta c

once

rnin

g th

e fo

rmul

as u

sed

in it

s bu

dget

ing

and

its a

ctua

l res

ults

for A

ugus

t: D

ata

used

in b

udge

ting:

   

Fixe

d el

emen

tpe

r m

onth

Varia

ble

elem

ent

per

clie

nt-

visi

tR

even

ue−

$46.

20P

erso

nnel

ex

pens

es$3

1,80

0$1

5.60

Med

ical

su

pplie

s1,

800

6.10

Occ

upan

cy

expe

nses

7,60

01.

90

Adm

inis

trativ

e ex

pens

es

5,9

00

0.

40

Tota

l ex

pens

es $

47,1

0 0 $

24.0

0

Act

ual r

esul

ts fo

r Aug

ust:

  Rev

enue

$132

,12 4

Per

sonn

el e

xpen

ses

$74,

232

Med

ical

sup

plie

s$1

8,69

7O

ccup

ancy

exp

ense

s$1

3,21

3A

dmin

istra

tive

expe

nses

$7,0

58

The

spe

ndin

g va

rianc

e fo

r med

ical

sup

plie

s in

Aug

ust w

ould

be

clos

est t

o:

    A. $

0B.

 $18

3 F

C. $

275

UD

. $18

3 U

  178.

Juen

eman

n Ke

nnel

use

s te

nant

-day

s as

its

mea

sure

of a

ctiv

ity; a

n an

imal

hou

sed

in th

e ke

nnel

for o

ne d

ay is

cou

nted

as

one

tena

nt-d

ay. D

urin

g D

ecem

ber,

the

kenn

el b

udge

ted

for 3

,800

tena

nt-d

ays,

but

its

actu

al le

vel o

f act

ivity

was

3,7

70 te

nant

-day

s. T

he k

enne

l ha

s pr

ovid

ed th

e fo

llow

ing

data

con

cern

ing

the

form

ulas

use

d in

its

budg

etin

g an

d its

ac

tual

resu

lts fo

r Dec

embe

r: D

ata

used

in b

udge

ting:

    F

ixed

el

emen

tpe

r m

onth

Varia

bl eel

eme

nt p

erte

nant

-da

yR

even

ue−

$33.

90W

ages

and

sa

larie

s$2

,900

$7.6

0

Food

and

su

pplie

s60

013

.40

Faci

lity

expe

nses

9,00

04.

00

Adm

inis

trativ

e ex

pens

es

7,5

00

0.

3 0To

tal

expe

nses

$20

,000

$25

.3 0

Act

ual r

esul

ts fo

r Dec

embe

r:   R

even

ue$1

32,1

9 3W

ages

and

sal

arie

s$3

2,66

2Fo

od a

nd s

uppl

ies

$48,

918

Faci

lity

expe

nses

$23,

040

Adm

inis

trativ

e ex

pens

es$8

,931

The

wag

es a

nd s

alar

ies

in th

e pl

anni

ng b

udge

t for

Dec

embe

r wou

ld b

e cl

oses

t to:

    A. $

31,7

80B.

 $31

,552

C. $

32,9

22D

. $32

,662

  179.

Juen

eman

n Ke

nnel

use

s te

nant

-day

s as

its

mea

sure

of a

ctiv

ity; a

n an

imal

hou

sed

in th

e ke

nnel

for o

ne d

ay is

cou

nted

as

one

tena

nt-d

ay. D

urin

g D

ecem

ber,

the

kenn

el b

udge

ted

for 3

,800

tena

nt-d

ays,

but

its

actu

al le

vel o

f act

ivity

was

3,7

70 te

nant

-day

s. T

he k

enne

l ha

s pr

ovid

ed th

e fo

llow

ing

data

con

cern

ing

the

form

ulas

use

d in

its

budg

etin

g an

d its

ac

tual

resu

lts fo

r Dec

embe

r: D

ata

used

in b

udge

ting:

    F

ixed

el

emen

tpe

r m

onth

Varia

bl eel

eme

nt p

erte

nant

-da

yR

even

ue−

$33.

90W

ages

and

sa

larie

s$2

,900

$7.6

0

Food

and

su

pplie

s60

013

.40

Faci

lity

expe

nses

9,00

04.

00

Adm

inis

trativ

e ex

pens

es

7,5

00

0.

3 0To

tal

expe

nses

$20

,000

$25

.3 0

Act

ual r

esul

ts fo

r Dec

embe

r:

  Rev

enue

$132

,19 3

Wag

es a

nd s

alar

ies

$32,

662

Food

and

sup

plie

s$4

8,91

8Fa

cilit

y ex

pens

es$2

3,04

0A

dmin

istra

tive

expe

nses

$8,9

31

The

faci

lity

expe

nses

in th

e fle

xibl

e bu

dget

for D

ecem

ber w

ould

be

clos

est t

o:

    A. $

24,0

80B.

 $22

,858

C. $

23,2

23D

. $24

,200

  180.

Juen

eman

n Ke

nnel

use

s te

nant

-day

s as

its

mea

sure

of a

ctiv

ity; a

n an

imal

hou

sed

in th

e ke

nnel

for o

ne d

ay is

cou

nted

as

one

tena

nt-d

ay. D

urin

g D

ecem

ber,

the

kenn

el b

udge

ted

for 3

,800

tena

nt-d

ays,

but

its

actu

al le

vel o

f act

ivity

was

3,7

70 te

nant

-day

s. T

he k

enne

l ha

s pr

ovid

ed th

e fo

llow

ing

data

con

cern

ing

the

form

ulas

use

d in

its

budg

etin

g an

d its

ac

tual

resu

lts fo

r Dec

embe

r: D

ata

used

in b

udge

ting:

    F

ixed

el

emen

tpe

r m

onth

Varia

bl eel

eme

nt p

erte

nant

-da

yR

even

ue−

$33.

90W

ages

and

sa

larie

s$2

,900

$7.6

0

Food

and

su

pplie

s60

013

.40

Faci

lity

expe

nses

9,00

04.

00

Adm

inis

trativ

e ex

pens

es

7,5

00

0.

3 0To

tal

expe

nses

$20

,000

$25

.3 0

Act

ual r

esul

ts fo

r Dec

embe

r:

Rev

enue

$132

,193

Wag

es a

nd s

alar

ies

$32,

662

Food

and

sup

plie

s$4

8,91

8Fa

cilit

y ex

pens

es$2

3,04

0A

dmin

istra

tive

expe

nses

$8,9

31

The

spe

ndin

g va

rianc

e fo

r fac

ility

expe

nses

in D

ecem

ber w

ould

be

clos

est t

o:

    A. $

1,04

0 U

B. $

1,04

0 F

C. $

1,16

0 F

D. $

1,16

0 U

  181.

Nic

olin

i Ken

nel u

ses

tena

nt-d

ays

as it

s m

easu

re o

f act

ivity

; an

anim

al h

ouse

d in

the

kenn

el fo

r one

day

is c

ount

ed a

s on

e te

nant

-day

. Dur

ing

Oct

ober

, the

ken

nel b

udge

ted

for 2

,200

tena

nt-d

ays,

but

its

actu

al le

vel o

f act

ivity

was

2,2

50 te

nant

-day

s. T

he k

enne

l ha

s pr

ovid

ed th

e fo

llow

ing

data

con

cern

ing

the

form

ulas

use

d in

its

budg

etin

g an

d its

ac

tual

resu

lts fo

r Oct

ober

: D

ata

used

in b

udge

ting:

    F

ixed

el

emen

tpe

r m

onth

Varia

bl eel

eme

nt p

erte

nant

-da

yR

even

ue−

$35.

40W

ages

and

sa

larie

s$2

,900

$7.4

0

Food

and

su

pplie

s1,

000

11.9

0

Faci

lity

expe

nses

8,80

02.

70

Adm

inis

trativ

e ex

pens

es

7,

400

0

.20

Tota

l ex

pens

es $

20,1

00 $

22.2

0

Act

ual r

esul

ts fo

r Oct

ober

:   R

even

ue$7

6,37

0W

ages

and

sal

arie

s$1

8,60

0Fo

od a

nd s

uppl

ies

$27,

175

Faci

lity

expe

nses

$15,

555

Adm

inis

trativ

e ex

pens

es$7

,810

The

adm

inis

trativ

e ex

pens

es in

the

plan

ning

bud

get f

or O

ctob

er w

ould

be

clos

est t

o:

    A. $

7,63

6B.

 $7,

810

C. $

7,85

0D

. $7,

840

  182.

Nic

olin

i Ken

nel u

ses

tena

nt-d

ays

as it

s m

easu

re o

f act

ivity

; an

anim

al h

ouse

d in

the

kenn

el fo

r one

day

is c

ount

ed a

s on

e te

nant

-day

. Dur

ing

Oct

ober

, the

ken

nel b

udge

ted

for 2

,200

tena

nt-d

ays,

but

its

actu

al le

vel o

f act

ivity

was

2,2

50 te

nant

-day

s. T

he k

enne

l ha

s pr

ovid

ed th

e fo

llow

ing

data

con

cern

ing

the

form

ulas

use

d in

its

budg

etin

g an

d its

ac

tual

resu

lts fo

r Oct

ober

: D

ata

used

in b

udge

ting:

    F

ixed

el

emen

tpe

r

Varia

bl eel

eme

nt p

erte

nant

-

mon

thda

yR

even

ue−

$35.

40W

ages

and

sa

larie

s$2

,900

$7.4

0

Food

and

su

pplie

s1,

000

11.9

0

Faci

lity

expe

nses

8,80

02.

70

Adm

inis

trativ

e ex

pens

es

7,

400

0

.20

Tota

l ex

pens

es $

20,1

00 $

22.2

0

Act

ual r

esul

ts fo

r Oct

ober

:   R

even

ue$7

6,37

0W

ages

and

sal

arie

s$1

8,60

0Fo

od a

nd s

uppl

ies

$27,

175

Faci

lity

expe

nses

$15,

555

Adm

inis

trativ

e ex

pens

es$7

,810

The

food

and

sup

plie

s in

the

flexi

ble

budg

et fo

r Oct

ober

wou

ld b

e cl

oses

t to:

    A. $

27,7

75B.

 $26

,571

C. $

27,7

93D

. $27

,180

  183.

Nic

olin

i Ken

nel u

ses

tena

nt-d

ays

as it

s m

easu

re o

f act

ivity

; an

anim

al h

ouse

d in

the

kenn

el fo

r one

day

is c

ount

ed a

s on

e te

nant

-day

. Dur

ing

Oct

ober

, the

ken

nel b

udge

ted

for 2

,200

tena

nt-d

ays,

but

its

actu

al le

vel o

f act

ivity

was

2,2

50 te

nant

-day

s. T

he k

enne

l ha

s pr

ovid

ed th

e fo

llow

ing

data

con

cern

ing

the

form

ulas

use

d in

its

budg

etin

g an

d its

ac

tual

resu

lts fo

r Oct

ober

: D

ata

used

in b

udge

ting:

Varia

bl

  F

ixed

el

emen

tpe

r m

onth

eel

eme

nt p

erte

nant

-da

yR

even

ue−

$35.

40W

ages

and

sa

larie

s$2

,900

$7.4

0

Food

and

su

pplie

s1,

000

11.9

0

Faci

lity

expe

nses

8,80

02.

70

Adm

inis

trativ

e ex

pens

es

7,

400

0

.20

Tota

l ex

pens

es $

20,1

00 $

22.2

0

Act

ual r

esul

ts fo

r Oct

ober

:   R

even

ue$7

6,37

0W

ages

and

sal

arie

s$1

8,60

0Fo

od a

nd s

uppl

ies

$27,

175

Faci

lity

expe

nses

$15,

555

Adm

inis

trativ

e ex

pens

es$7

,810

The

spe

ndin

g va

rianc

e fo

r foo

d an

d su

pplie

s in

Oct

ober

wou

ld b

e cl

oses

t to:

    A. $

600

FB.

 $5

FC

. $60

0 U

D. $

5 U

  184.

Fede

rick

Clin

ic u

ses

clie

nt-v

isits

as

its m

easu

re o

f act

ivity

. Dur

ing

Oct

ober

, the

clin

ic

budg

eted

for 3

,000

clie

nt-v

isits

, but

its

actu

al le

vel o

f act

ivity

was

3,0

40 c

lient

-vis

its. T

he

clin

ic h

as p

rovi

ded

the

follo

win

g da

ta c

once

rnin

g th

e fo

rmul

as u

sed

in it

s bu

dget

ing

and

its a

ctua

l res

ults

for O

ctob

er:

Dat

a us

ed in

bud

getin

g:

   

Fixe

d el

emen

tpe

r m

onth

Varia

ble

elem

ent

per

clie

nt-

visi

tR

even

ue−

$51.

20P

erso

nnel

ex

pens

es$3

6,60

0$1

8.10

Med

ical

su

pplie

s1,

000

6.80

Occ

upan

cy

expe

nses

12,1

001.

70

Adm

inis

trativ

e ex

pens

es

4,8

00

0.2

0

Tota

l ex

pens

es $

54,5

0 0 $

26.8

0

Act

ual r

esul

ts fo

r Oct

ober

:   R

even

ue$1

58,5

7 8P

erso

nnel

exp

ense

s$8

7,31

4M

edic

al s

uppl

ies

$21,

452

Occ

upan

cy e

xpen

ses

$18,

048

Adm

inis

trativ

e ex

pens

es$5

,248

The

per

sonn

el e

xpen

ses

in th

e pl

anni

ng b

udge

t for

Oct

ober

wou

ld b

e cl

oses

t to:

    A. $

91,6

24B.

 $87

,314

C. $

86,1

65D

. $90

,900

  185.

Fede

rick

Clin

ic u

ses

clie

nt-v

isits

as

its m

easu

re o

f act

ivity

. Dur

ing

Oct

ober

, the

clin

ic

budg

eted

for 3

,000

clie

nt-v

isits

, but

its

actu

al le

vel o

f act

ivity

was

3,0

40 c

lient

-vis

its. T

he

clin

ic h

as p

rovi

ded

the

follo

win

g da

ta c

once

rnin

g th

e fo

rmul

as u

sed

in it

s bu

dget

ing

and

its a

ctua

l res

ults

for O

ctob

er:

Dat

a us

ed in

bud

getin

g:    

Fixe

d el

emen

tpe

r m

onth

Varia

ble

elem

ent

per

clie

nt-

visi

tR

even

ue−

$51.

20P

erso

nnel

ex

pens

es$3

6,60

0$1

8.10

Med

ical

su

pplie

s1,

000

6.80

Occ

upan

cy

expe

nses

12,1

001.

70

Adm

inis

trativ

e ex

pens

es

4,8

00

0.2

0

Tota

l ex

pens

es $

54,5

0 0 $

26.8

0

Act

ual r

esul

ts fo

r Oct

ober

:   R

even

ue$1

58,5

7 8P

erso

nnel

exp

ense

s$8

7,31

4M

edic

al s

uppl

ies

$21,

452

Occ

upan

cy e

xpen

ses

$18,

048

Adm

inis

trativ

e ex

pens

es$5

,248

The

occ

upan

cy e

xpen

ses

in th

e fle

xibl

e bu

dget

for O

ctob

er w

ould

be

clos

est t

o:

   

A. $

17,2

68B.

 $18

,289

C. $

17,8

11D

. $17

,200

  186.

Fede

rick

Clin

ic u

ses

clie

nt-v

isits

as

its m

easu

re o

f act

ivity

. Dur

ing

Oct

ober

, the

clin

ic

budg

eted

for 3

,000

clie

nt-v

isits

, but

its

actu

al le

vel o

f act

ivity

was

3,0

40 c

lient

-vis

its. T

he

clin

ic h

as p

rovi

ded

the

follo

win

g da

ta c

once

rnin

g th

e fo

rmul

as u

sed

in it

s bu

dget

ing

and

its a

ctua

l res

ults

for O

ctob

er:

Dat

a us

ed in

bud

getin

g:    

Fixe

d el

emen

tpe

r m

onth

Varia

ble

elem

ent

per

clie

nt-

visi

tR

even

ue−

$51.

20P

erso

nnel

ex

pens

es$3

6,60

0$1

8.10

Med

ical

su

pplie

s1,

000

6.80

Occ

upan

cy

expe

nses

12,1

001.

70

Adm

inis

trativ

e ex

pens

es

4,8

00

0.2

0

Tota

l ex

pens

es $

54,5

0 0 $

26.8

0

Act

ual r

esul

ts fo

r Oct

ober

:   R

even

ue$1

58,5

7 8P

erso

nnel

exp

ense

s$8

7,31

4M

edic

al s

uppl

ies

$21,

452

Occ

upan

cy e

xpen

ses

$18,

048

Adm

inis

trativ

e ex

pens

es$5

,248

The

spe

ndin

g va

rianc

e fo

r occ

upan

cy e

xpen

ses

in O

ctob

er w

ould

be

clos

est t

o:

    A. $

848

UB.

 $78

0 U

C. $

848

FD

. $78

0 F

  187.

Lins

cott

Cor

pora

tion

man

ufac

ture

s an

d se

lls a

sin

gle

prod

uct.

The

com

pany

use

s un

its

as th

e m

easu

re o

f act

ivity

in it

s bu

dget

s an

d pe

rform

ance

repo

rts. D

urin

g Ju

ly, t

he

com

pany

bud

gete

d fo

r 5,4

00 u

nits

, but

its

actu

al le

vel o

f act

ivity

was

5,3

80 u

nits

. The

co

mpa

ny h

as p

rovi

ded

the

follo

win

g da

ta c

once

rnin

g th

e fo

rmul

as u

sed

in it

s bu

dget

ing

and

its a

ctua

l res

ults

for J

uly:

Dat

a us

ed in

bud

getin

g:    

Fixe

d el

emen

tpe

r m

onth

Varia

ble

elem

ent

per u

nit

Rev

enue

−$3

6.60

Dire

ct la

bor

$0$5

.30

Dire

ct m

ater

ials

011

.30

Man

ufac

turin

g ov

erhe

ad42

,800

1.90

Sel

ling

and

adm

inis

trativ

e ex

pens

es 2

9,90

0

0.10

Tota

l exp

ense

s$7

2,70

0$1

8.60

Act

ual r

esul

ts fo

r Jul

y:   R

even

ue$2

06,3 18

Dire

ct la

bor

$29,

81 4

Dire

ct m

ater

ials

$58,

22 4

Man

ufac

turin

g ov

erhe

ad$5

1,98 2

Sel

ling

and

adm

inis

trativ

e ex

pens

es$2

9,45 8

The

sel

ling

and

adm

inis

trativ

e ex

pens

es in

the

plan

ning

bud

get f

or J

uly

wou

ld b

e cl

oses

t to

:

    A. $

30,4

38B.

 $30

,440

C. $

29,4

58D

. $29

,568

  188.

Lins

cott

Cor

pora

tion

man

ufac

ture

s an

d se

lls a

sin

gle

prod

uct.

The

com

pany

use

s un

its

as th

e m

easu

re o

f act

ivity

in it

s bu

dget

s an

d pe

rform

ance

repo

rts. D

urin

g Ju

ly, t

he

com

pany

bud

gete

d fo

r 5,4

00 u

nits

, but

its

actu

al le

vel o

f act

ivity

was

5,3

80 u

nits

. The

co

mpa

ny h

as p

rovi

ded

the

follo

win

g da

ta c

once

rnin

g th

e fo

rmul

as u

sed

in it

s bu

dget

ing

and

its a

ctua

l res

ults

for J

uly:

Dat

a us

ed in

bud

getin

g:    

Fixe

d el

emen

tpe

r m

onth

Varia

ble

elem

ent

per u

nit

Rev

enue

−$3

6.60

Dire

ct la

bor

$0$5

.30

Dire

ct m

ater

ials

011

.30

Man

ufac

turin

g ov

erhe

ad42

,800

1.90

Sel

ling

and

adm

inis

trativ

e ex

pens

es 2

9,90

0

0.10

Tota

l exp

ense

s$7

2,70

0$1

8.60

Act

ual r

esul

ts fo

r Jul

y:

  Rev

enue

$206

,3 18

Dire

ct la

bor

$29,

81 4

Dire

ct m

ater

ials

$58,

22 4

Man

ufac

turin

g ov

erhe

ad$5

1,98 2

Sel

ling

and

adm

inis

trativ

e ex

pens

es$2

9,45 8

The

man

ufac

turin

g ov

erhe

ad in

the

flexi

ble

budg

et fo

r Jul

y w

ould

be

clos

est t

o:

    A. $

52,1

75B.

 $51

,789

C. $

53,0

22D

. $53

,060

  189.

Lins

cott

Cor

pora

tion

man

ufac

ture

s an

d se

lls a

sin

gle

prod

uct.

The

com

pany

use

s un

its

as th

e m

easu

re o

f act

ivity

in it

s bu

dget

s an

d pe

rform

ance

repo

rts. D

urin

g Ju

ly, t

he

com

pany

bud

gete

d fo

r 5,4

00 u

nits

, but

its

actu

al le

vel o

f act

ivity

was

5,3

80 u

nits

. The

co

mpa

ny h

as p

rovi

ded

the

follo

win

g da

ta c

once

rnin

g th

e fo

rmul

as u

sed

in it

s bu

dget

ing

and

its a

ctua

l res

ults

for J

uly:

Dat

a us

ed in

bud

getin

g:    

Fixe

d el

emen

tpe

r m

onth

Varia

ble

elem

ent

per u

nit

Rev

enue

−$3

6.60

Dire

ct la

bor

$0$5

.30

Dire

ct m

ater

ials

011

.30

Man

ufac

turin

g ov

erhe

ad42

,800

1.90

Sel

ling

and

adm

inis

trativ

e 2

9,90

0

0.10

expe

nses

Tota

l exp

ense

s$7

2,70

0$1

8.60

Act

ual r

esul

ts fo

r Jul

y:   R

even

ue$2

06,3 18

Dire

ct la

bor

$29,

81 4

Dire

ct m

ater

ials

$58,

22 4

Man

ufac

turin

g ov

erhe

ad$5

1,98 2

Sel

ling

and

adm

inis

trativ

e ex

pens

es$2

9,45 8

The

spe

ndin

g va

rianc

e fo

r dire

ct m

ater

ials

in J

uly

wou

ld b

e cl

oses

t to:

    A. $

2,57

0 U

B. $

2,79

6 U

C. $

2,79

6 F

D. $

2,57

0 F

  190.

Stitt

Cor

pora

tion

man

ufac

ture

s an

d se

lls a

sin

gle

prod

uct.

The

com

pany

use

s un

its a

s th

e m

easu

re o

f act

ivity

in it

s bu

dget

s an

d pe

rform

ance

repo

rts. D

urin

g N

ovem

ber,

the

com

pany

bud

gete

d fo

r 5,9

00 u

nits

, but

its

actu

al le

vel o

f act

ivity

was

5,8

80 u

nits

. The

co

mpa

ny h

as p

rovi

ded

the

follo

win

g da

ta c

once

rnin

g th

e fo

rmul

as u

sed

in it

s bu

dget

ing

and

its a

ctua

l res

ults

for N

ovem

ber:

Dat

a us

ed in

bud

getin

g:    

Fixe

d el

emen

tpe

r m

onth

Varia

ble

elem

ent

per u

nit

Rev

enue

−$4

0.90

Dire

ct la

bor

$0$6

.30

Dire

ct m

ater

ials

016

.80

Man

ufac

turin

g ov

erhe

ad49

,000

1.20

Sel

ling

and

adm

inis

trativ

e ex

pens

es 2

1,20

0 0

.80

Tota

l exp

ense

s$7

0,20

0$2

5.10

Act

ual r

esul

ts fo

r Nov

embe

r:   R

even

ue$2

51,5 52

Dire

ct la

bor

$35,

26 4

Dire

ct m

ater

ials

$95,

13 4

Man

ufac

turin

g ov

erhe

ad$5

7,81 6

Sel

ling

and

adm

inis

trativ

e ex

pens

es$2

5,40 4

The

dire

ct la

bor i

n th

e pl

anni

ng b

udge

t for

Nov

embe

r wou

ld b

e cl

oses

t to:

    A. $

35,2

64B.

 $37

,044

C. $

35,3

84D

. $37

,170

  191.

Stitt

Cor

pora

tion

man

ufac

ture

s an

d se

lls a

sin

gle

prod

uct.

The

com

pany

use

s un

its a

s th

e m

easu

re o

f act

ivity

in it

s bu

dget

s an

d pe

rform

ance

repo

rts. D

urin

g N

ovem

ber,

the

com

pany

bud

gete

d fo

r 5,9

00 u

nits

, but

its

actu

al le

vel o

f act

ivity

was

5,8

80 u

nits

. The

co

mpa

ny h

as p

rovi

ded

the

follo

win

g da

ta c

once

rnin

g th

e fo

rmul

as u

sed

in it

s bu

dget

ing

and

its a

ctua

l res

ults

for N

ovem

ber:

Dat

a us

ed in

bud

getin

g:  

 

Fixe

d el

emen

tpe

r m

onth

Varia

ble

elem

ent

per u

nit

Rev

enue

−$4

0.90

Dire

ct la

bor

$0$6

.30

Dire

ct m

ater

ials

016

.80

Man

ufac

turin

g ov

erhe

ad49

,000

1.20

Sel

ling

and

adm

inis

trativ

e ex

pens

es 2

1,20

0 0

.80

Tota

l exp

ense

s$7

0,20

0$2

5.10

Act

ual r

esul

ts fo

r Nov

embe

r:   R

even

ue$2

51,5 52

Dire

ct la

bor

$35,

26 4

Dire

ct m

ater

ials

$95,

13 4

Man

ufac

turin

g ov

erhe

ad$5

7,81 6

Sel

ling

and

adm

inis

trativ

e ex

pens

es$2

5,40 4

The

man

ufac

turin

g ov

erhe

ad in

the

flexi

ble

budg

et fo

r Nov

embe

r wou

ld b

e cl

oses

t to:

    A. $

57,6

20B.

 $56

,056

C. $

58,0

13D

. $56

,080

  192.

Stitt

Cor

pora

tion

man

ufac

ture

s an

d se

lls a

sin

gle

prod

uct.

The

com

pany

use

s un

its a

s th

e m

easu

re o

f act

ivity

in it

s bu

dget

s an

d pe

rform

ance

repo

rts. D

urin

g N

ovem

ber,

the

com

pany

bud

gete

d fo

r 5,9

00 u

nits

, but

its

actu

al le

vel o

f act

ivity

was

5,8

80 u

nits

. The

com

pany

has

pro

vide

d th

e fo

llow

ing

data

con

cern

ing

the

form

ulas

use

d in

its

budg

etin

g an

d its

act

ual r

esul

ts fo

r Nov

embe

r: D

ata

used

in b

udge

ting:

   

Fixe

d el

emen

tpe

r m

onth

Varia

ble

elem

ent

per u

nit

Rev

enue

−$4

0.90

Dire

ct la

bor

$0$6

.30

Dire

ct m

ater

ials

016

.80

Man

ufac

turin

g ov

erhe

ad49

,000

1.20

Sel

ling

and

adm

inis

trativ

e ex

pens

es 2

1,20

0 0

.80

Tota

l exp

ense

s$7

0,20

0$2

5.10

Act

ual r

esul

ts fo

r Nov

embe

r:   R

even

ue$2

51,5 52

Dire

ct la

bor

$35,

26 4

Dire

ct m

ater

ials

$95,

13 4

Man

ufac

turin

g ov

erhe

ad$5

7,81 6

Sel

ling

and

adm

inis

trativ

e ex

pens

es$2

5,40 4

The

spe

ndin

g va

rianc

e fo

r man

ufac

turin

g ov

erhe

ad in

Nov

embe

r wou

ld b

e cl

oses

t to:

    A. $

1,76

0 U

B. $

1,73

6 F

C. $

1,73

6 U

D. $

1,76

0 F

  193.

Lant

agne

Clin

ic u

ses

clie

nt-v

isits

as

its m

easu

re o

f act

ivity

. Dur

ing

May

, the

clin

ic

budg

eted

for 3

,800

clie

nt-v

isits

, but

its

actu

al le

vel o

f act

ivity

was

3,8

20 c

lient

-vis

its. T

he

clin

ic h

as p

rovi

ded

the

follo

win

g da

ta c

once

rnin

g th

e fo

rmul

as u

sed

in it

s bu

dget

ing

and

its a

ctua

l res

ults

for M

ay:

Dat

a us

ed in

bud

getin

g:    

Fix

ed

elem

ent

per

mon

th

Varia

bl eel

eme

nt p

ercl

ient

-vi

sit

Rev

enue

−$3

8.20

Per

sonn

el

expe

nses

$36,

800

$11.

30

Med

ical

su

pplie

s1,

700

5.20

Occ

upan

cy

expe

nses

10,2

002.

00

Adm

inis

trativ

e ex

pens

es

7,6

00

0.4

0

Tota

l ex

pens

es $

56,3

00 $

18.9 0

Act

ual r

esul

ts fo

r May

:   R

even

ue$1

45,6

6 4P

erso

nnel

exp

ense

s$8

0,78

6M

edic

al s

uppl

ies

$21,

314

Occ

upan

cy e

xpen

ses

$17,

960

Adm

inis

trativ

e

expe

nses

$8,8

48

The

net

ope

ratin

g in

com

e in

the

plan

ning

bud

get f

or M

ay w

ould

be

clos

est t

o:

    A. $

16,8

44B.

 $17

,040

C. $

17,4

26D

. $16

,668

  194.

Lant

agne

Clin

ic u

ses

clie

nt-v

isits

as

its m

easu

re o

f act

ivity

. Dur

ing

May

, the

clin

ic

budg

eted

for 3

,800

clie

nt-v

isits

, but

its

actu

al le

vel o

f act

ivity

was

3,8

20 c

lient

-vis

its. T

he

clin

ic h

as p

rovi

ded

the

follo

win

g da

ta c

once

rnin

g th

e fo

rmul

as u

sed

in it

s bu

dget

ing

and

its a

ctua

l res

ults

for M

ay:

Dat

a us

ed in

bud

getin

g:    

Fix

ed

elem

ent

per

mon

th

Varia

bl eel

eme

nt p

ercl

ient

-vi

sit

Rev

enue

−$3

8.20

Per

sonn

el

expe

nses

$36,

800

$11.

30

Med

ical

su

pplie

s1,

700

5.20

Occ

upan

cy

expe

nses

10,2

002.

00

Adm

inis

trativ

e ex

pens

es

7,6

00

0.4

0

Tota

l ex

pens

es $

56,3

00 $

18.9 0

Act

ual r

esul

ts fo

r May

:  

Rev

enue

$145

,66 4

Per

sonn

el e

xpen

ses

$80,

786

Med

ical

sup

plie

s$2

1,31

4O

ccup

ancy

exp

ense

s$1

7,96

0A

dmin

istra

tive

expe

nses

$8,8

48

The

net

ope

ratin

g in

com

e in

the

flexi

ble

budg

et fo

r May

wou

ld b

e cl

oses

t to:

    A. $

16,6

68B.

 $17

,426

C. $

16,8

44D

. $17

,040

  195.

Lant

agne

Clin

ic u

ses

clie

nt-v

isits

as

its m

easu

re o

f act

ivity

. Dur

ing

May

, the

clin

ic

budg

eted

for 3

,800

clie

nt-v

isits

, but

its

actu

al le

vel o

f act

ivity

was

3,8

20 c

lient

-vis

its. T

he

clin

ic h

as p

rovi

ded

the

follo

win

g da

ta c

once

rnin

g th

e fo

rmul

as u

sed

in it

s bu

dget

ing

and

its a

ctua

l res

ults

for M

ay:

Dat

a us

ed in

bud

getin

g:  

Fix

ed

elem

ent

per

mon

th

Varia

bl eel

eme

nt p

ercl

ient

-vi

sit

Rev

enue

-$3

8.20

Per

sonn

el

expe

nses

$36,

800

$11.

30

Med

ical

su

pplie

s1,

700

5.20

Occ

upan

cy

expe

nses

10,2

002.

00

Adm

inis

trativ

e ex

pens

es

7,6

00

0.4

0

Tota

l ex

pens

es $

56,3

00 $

18.9 0

Act

ual r

esul

ts fo

r May

:

  Rev

enue

$145

,66 4

Per

sonn

el e

xpen

ses

$80,

786

Med

ical

sup

plie

s$2

1,31

4O

ccup

ancy

exp

ense

s$1

7,96

0A

dmin

istra

tive

expe

nses

$8,8

48

The

ove

rall

reve

nue

and

spen

ding

var

ianc

e (i.

e., t

he v

aria

nce

for n

et o

pera

ting

inco

me

in

the

reve

nue

and

spen

ding

var

ianc

e co

lum

n on

the

reve

nue

and

spen

ding

var

ianc

es

repo

rt) fo

r May

wou

ld b

e cl

oses

t to:

   A.

 $28

4 U

B.

 $67

0 F

C. $

670

U

D. $

284

F

  196.

Perla

Ken

nel u

ses

tena

nt-d

ays

as it

s m

easu

re o

f act

ivity

; an

anim

al h

ouse

d in

the

kenn

el

for o

ne d

ay is

cou

nted

as

one

tena

nt-d

ay. D

urin

g M

arch

, the

ken

nel b

udge

ted

for 2

,200

te

nant

-day

s, b

ut it

s ac

tual

leve

l of a

ctiv

ity w

as 2

,160

tena

nt-d

ays.

The

ken

nel h

as

prov

ided

the

follo

win

g da

ta c

once

rnin

g th

e fo

rmul

as u

sed

in it

s bu

dget

ing

and

its a

ctua

l re

sults

for M

arch

: D

ata

used

in b

udge

ting:

    F

ixed

el

emen

tpe

r m

onth

Varia

bl eel

eme

nt p

erte

nant

-da

yR

even

ue−

$32.

60W

ages

and

sa

larie

s$2

,800

$7.3

0

Food

and

su

pplie

s90

08.

20

Faci

lity

expe

nses

9,00

04.

80

Adm

inis

trativ

e ex

pens

es

6,2

00

0.

2 0To

tal

expe

nses

$18

,900

$20

.5 0

Act

ual r

esul

ts fo

r Mar

ch:

  Rev

enue

$69,

996

Wag

es a

nd s

alar

ies

$18,

408

Food

and

sup

plie

s$1

9,09

2Fa

cilit

y ex

pens

es$1

8,49

8A

dmin

istra

tive

expe

nses

$6,6

52

The

wag

es a

nd s

alar

ies

in th

e pl

anni

ng b

udge

t for

Mar

ch w

ould

be

clos

est t

o:

    A. $

18,8

60B.

 $18

,749

C. $

18,5

68D

. $18

,408

  197.

Perla

Ken

nel u

ses

tena

nt-d

ays

as it

s m

easu

re o

f act

ivity

; an

anim

al h

ouse

d in

the

kenn

el

for o

ne d

ay is

cou

nted

as

one

tena

nt-d

ay. D

urin

g M

arch

, the

ken

nel b

udge

ted

for 2

,200

te

nant

-day

s, b

ut it

s ac

tual

leve

l of a

ctiv

ity w

as 2

,160

tena

nt-d

ays.

The

ken

nel h

as

prov

ided

the

follo

win

g da

ta c

once

rnin

g th

e fo

rmul

as u

sed

in it

s bu

dget

ing

and

its a

ctua

l re

sults

for M

arch

: D

ata

used

in b

udge

ting:

    F

ixed

el

emen

tpe

r m

onth

Varia

bl eel

eme

nt p

erte

nant

-da

yR

even

ue−

$32.

60

Wag

es a

nd

sala

ries

$2,8

00$7

.30

Food

and

su

pplie

s90

08.

20

Faci

lity

expe

nses

9,00

04.

80

Adm

inis

trativ

e ex

pens

es

6,2

00

0.

2 0To

tal

expe

nses

$18

,900

$20

.5 0

Act

ual r

esul

ts fo

r Mar

ch:

  Rev

enue

$69,

996

Wag

es a

nd s

alar

ies

$18,

408

Food

and

sup

plie

s$1

9,09

2Fa

cilit

y ex

pens

es$1

8,49

8A

dmin

istra

tive

expe

nses

$6,6

52

The

food

and

sup

plie

s in

the

flexi

ble

budg

et fo

r Mar

ch w

ould

be

clos

est t

o:

    A. $

18,6

12B.

 $18

,745

C. $

19,4

46D

. $18

,940

  198.

Perla

Ken

nel u

ses

tena

nt-d

ays

as it

s m

easu

re o

f act

ivity

; an

anim

al h

ouse

d in

the

kenn

el

for o

ne d

ay is

cou

nted

as

one

tena

nt-d

ay. D

urin

g M

arch

, the

ken

nel b

udge

ted

for 2

,200

te

nant

-day

s, b

ut it

s ac

tual

leve

l of a

ctiv

ity w

as 2

,160

tena

nt-d

ays.

The

ken

nel h

as

prov

ided

the

follo

win

g da

ta c

once

rnin

g th

e fo

rmul

as u

sed

in it

s bu

dget

ing

and

its a

ctua

l re

sults

for M

arch

: D

ata

used

in b

udge

ting:

 

Fix

ed Va

riabl e

elem

e

 el

emen

tpe

r m

onth

nt p

erte

nant

-da

yR

even

ue−

$32.

60W

ages

and

sa

larie

s$2

,800

$7.3

0

Food

and

su

pplie

s90

08.

20

Faci

lity

expe

nses

9,00

04.

80

Adm

inis

trativ

e ex

pens

es

6,2

00

0.

2 0To

tal

expe

nses

$18

,900

$20

.5 0

Act

ual r

esul

ts fo

r Mar

ch:

  Rev

enue

$69,

996

Wag

es a

nd s

alar

ies

$18,

408

Food

and

sup

plie

s$1

9,09

2Fa

cilit

y ex

pens

es$1

8,49

8A

dmin

istra

tive

expe

nses

$6,6

52

The

reve

nue

varia

nce

for M

arch

wou

ld b

e cl

oses

t to:

    A. $

420

FB.

 $1,

724

FC

. $42

0 U

D. $

1,72

4 U

  199.

Perla

Ken

nel u

ses

tena

nt-d

ays

as it

s m

easu

re o

f act

ivity

; an

anim

al h

ouse

d in

the

kenn

el

for o

ne d

ay is

cou

nted

as

one

tena

nt-d

ay. D

urin

g M

arch

, the

ken

nel b

udge

ted

for 2

,200

te

nant

-day

s, b

ut it

s ac

tual

leve

l of a

ctiv

ity w

as 2

,160

tena

nt-d

ays.

The

ken

nel h

as

prov

ided

the

follo

win

g da

ta c

once

rnin

g th

e fo

rmul

as u

sed

in it

s bu

dget

ing

and

its a

ctua

l re

sults

for M

arch

: D

ata

used

in b

udge

ting:

 

  F

ixed

el

emen

tpe

r m

onth

Varia

bl eel

eme

nt p

erte

nant

-da

yR

even

ue−

$32.

60W

ages

and

sa

larie

s$2

,800

$7.3

0

Food

and

su

pplie

s90

08.

20

Faci

lity

expe

nses

9,00

04.

80

Adm

inis

trativ

e ex

pens

es

6,2

00

0.

2 0To

tal

expe

nses

$18

,900

$20

.5 0

Act

ual r

esul

ts fo

r Mar

ch:

  Rev

enue

$69,

996

Wag

es a

nd s

alar

ies

$18,

408

Food

and

sup

plie

s$1

9,09

2Fa

cilit

y ex

pens

es$1

8,49

8A

dmin

istra

tive

expe

nses

$6,6

52

The

spe

ndin

g va

rianc

e fo

r foo

d an

d su

pplie

s in

Mar

ch w

ould

be

clos

est t

o:

    A. $

152

FB.

 $48

0 F

C. $

480

UD

. $15

2 U

  200.

Mia

o C

linic

use

s cl

ient

-vis

its a

s its

mea

sure

of a

ctiv

ity. D

urin

g Ju

ly, t

he c

linic

bud

gete

d fo

r 3,0

00 c

lient

-vis

its, b

ut it

s ac

tual

leve

l of a

ctiv

ity w

as 2

,980

clie

nt-v

isits

. The

clin

ic h

as

prov

ided

the

follo

win

g da

ta c

once

rnin

g th

e fo

rmul

as u

sed

in it

s bu

dget

ing

and

its a

ctua

l re

sults

for J

uly:

Dat

a us

ed in

bud

getin

g:    

Fix

ed

elem

ent

per

mon

th

Varia

bl eel

eme

nt p

ercl

ient

-vi

sit

Rev

enue

−$3

9.80

Per

sonn

el

expe

nses

$26,

500

$12.

30

Med

ical

su

pplie

s1,

400

8.20

Occ

upan

cy

expe

nses

8,20

01.

00

Adm

inis

trativ

e ex

pens

es

5,3

00

0.4

0

Tota

l ex

pens

es $

41,4

00 $

21.9 0

Act

ual r

esul

ts fo

r Jul

y:   R

even

ue$1

14,4

94P

erso

nnel

exp

ense

s$6

0,56

4M

edic

al s

uppl

ies

$26,

936

Occ

upan

cy e

xpen

ses

$10,

980

Adm

inis

trativ

e ex

pens

es$6

,192

The

adm

inis

trativ

e ex

pens

es in

the

plan

ning

bud

get f

or J

uly

wou

ld b

e cl

oses

t to:

    A. $

6,49

2B.

 $6,

500

C. $

6,23

4D

. $6,

192

  201.

Mia

o C

linic

use

s cl

ient

-vis

its a

s its

mea

sure

of a

ctiv

ity. D

urin

g Ju

ly, t

he c

linic

bud

gete

d fo

r 3,0

00 c

lient

-vis

its, b

ut it

s ac

tual

leve

l of a

ctiv

ity w

as 2

,980

clie

nt-v

isits

. The

clin

ic h

as

prov

ided

the

follo

win

g da

ta c

once

rnin

g th

e fo

rmul

as u

sed

in it

s bu

dget

ing

and

its a

ctua

l re

sults

for J

uly:

Dat

a us

ed in

bud

getin

g:    

Fix

ed

elem

ent

per

mon

th

Varia

bl eel

eme

nt p

ercl

ient

-vi

sit

Rev

enue

−$3

9.80

Per

sonn

el

expe

nses

$26,

500

$12.

30

Med

ical

su

pplie

s1,

400

8.20

Occ

upan

cy

expe

nses

8,20

01.

00

Adm

inis

trativ

e ex

pens

es

5,3

00

0.4

0

Tota

l ex

pens

es $

41,4

00 $

21.9 0

Act

ual r

esul

ts fo

r Jul

y:   R

even

ue$1

14,

494

Per

sonn

el

expe

nses

$60,

564

Med

ical

su

pplie

s$2

6,93

6O

ccup

ancy

ex

pens

es$1

0,98

0A

dmin

istra

tive

expe

nses

$6,1 92

The

occ

upan

cy e

xpen

ses

in th

e fle

xibl

e bu

dget

for J

uly

wou

ld b

e cl

oses

t to:

    A. $

10,9

07B.

 $11

,054

C. $

11,1

80D

. $11

,200

  202.

Mia

o C

linic

use

s cl

ient

-vis

its a

s its

mea

sure

of a

ctiv

ity. D

urin

g Ju

ly, t

he c

linic

bud

gete

d fo

r 3,0

00 c

lient

-vis

its, b

ut it

s ac

tual

leve

l of a

ctiv

ity w

as 2

,980

clie

nt-v

isits

. The

clin

ic h

as

prov

ided

the

follo

win

g da

ta c

once

rnin

g th

e fo

rmul

as u

sed

in it

s bu

dget

ing

and

its a

ctua

l re

sults

for J

uly:

Dat

a us

ed in

bud

getin

g:    

Fix

ed

elem

ent

per

mon

th

Varia

bl eel

eme

nt p

ercl

ient

-vi

sit

Rev

enue

−$3

9.80

Per

sonn

el

expe

nses

$26,

500

$12.

30

Med

ical

su

pplie

s1,

400

8.20

Occ

upan

cy

expe

nses

8,20

01.

00

Adm

inis

trativ

e ex

pens

es

5,3

00

0.4

0

Tota

l ex

pens

es $

41,4

00 $

21.9 0

Act

ual r

esul

ts fo

r Jul

y:   R

even

ue$1

14,4

94P

erso

nnel

exp

ense

s$6

0,56

4M

edic

al s

uppl

ies

$26,

936

Occ

upan

cy e

xpen

ses

$10,

980

Adm

inis

trativ

e ex

pens

es$6

,192

The

spe

ndin

g va

rianc

e fo

r med

ical

sup

plie

s in

Jul

y w

ould

be

clos

est t

o:

    A. $

936

FB.

 $93

6 U

C. $

1,10

0 U

D. $

1,10

0 F

  203.

Kari

Kenn

el u

ses

tena

nt-d

ays

as it

s m

easu

re o

f act

ivity

; an

anim

al h

ouse

d in

the

kenn

el

for o

ne d

ay is

cou

nted

as

one

tena

nt-d

ay. D

urin

g M

ay, t

he k

enne

l bud

gete

d fo

r 3,2

00

tena

nt-d

ays,

but

its

actu

al le

vel o

f act

ivity

was

3,2

30 te

nant

-day

s. T

he k

enne

l has

pr

ovid

ed th

e fo

llow

ing

data

con

cern

ing

the

form

ulas

use

d in

its

budg

etin

g an

d its

act

ual

resu

lts fo

r May

: D

ata

used

in b

udge

ting:

    F

ixed

el

emen

tpe

r m

onth

Varia

bl eel

eme

nt p

erte

nant

-da

yR

even

ue−

$26.

30W

ages

and

sa

larie

s$3

,000

$5.8

0

Food

and

su

pplie

s70

08.

10

Faci

lity

expe

nses

8,50

03.

50

Adm

inis

trativ

e ex

pens

es

7,0

00

0.3

0

Tota

l ex

pens

es$1

9,20

0 $

17.7

0

Act

ual r

esul

ts fo

r May

:   R

even

ue$8

4,90

9W

ages

and

sal

arie

s$2

1,74

4Fo

od a

nd s

uppl

ies

$26,

323

Faci

lity

expe

nses

$20,

585

Adm

inis

trativ

e ex

pens

es$7

,879

The

adm

inis

trativ

e ex

pens

es in

the

plan

ning

bud

get f

or M

ay w

ould

be

clos

est t

o:

    A. $

7,87

9B.

 $7,

806

C. $

7,96

0D

. $7,

969

  204.

Kari

Kenn

el u

ses

tena

nt-d

ays

as it

s m

easu

re o

f act

ivity

; an

anim

al h

ouse

d in

the

kenn

el

for o

ne d

ay is

cou

nted

as

one

tena

nt-d

ay. D

urin

g M

ay, t

he k

enne

l bud

gete

d fo

r 3,2

00

tena

nt-d

ays,

but

its

actu

al le

vel o

f act

ivity

was

3,2

30 te

nant

-day

s. T

he k

enne

l has

pr

ovid

ed th

e fo

llow

ing

data

con

cern

ing

the

form

ulas

use

d in

its

budg

etin

g an

d its

act

ual

resu

lts fo

r May

: D

ata

used

in b

udge

ting:

    F

ixed

el

emen

tpe

r m

onth

Varia

bl eel

eme

nt p

erte

nant

-da

yR

even

ue−

$26.

30W

ages

and

sa

larie

s$3

,000

$5.8

0

Food

and

su

pplie

s70

08.

10

Faci

lity

expe

nses

8,50

03.

50

Adm

inis

trativ

e ex

pens

es

7,0

00

0.3

0

Tota

l ex

pens

es$1

9,20

0 $

17.7

0

Act

ual r

esul

ts fo

r May

:   R

even

ue$8

4,90

9W

ages

and

sal

arie

s$2

1,74

4Fo

od a

nd s

uppl

ies

$26,

323

Faci

lity

expe

nses

$20,

585

Adm

inis

trativ

e ex

pens

es$7

,879

The

faci

lity

expe

nses

in th

e fle

xibl

e bu

dget

for M

ay w

ould

be

clos

est t

o:

    A. $

20,3

94B.

 $20

,778

C. $

19,7

00D

. $19

,805

  205.

Kari

Kenn

el u

ses

tena

nt-d

ays

as it

s m

easu

re o

f act

ivity

; an

anim

al h

ouse

d in

the

kenn

el

for o

ne d

ay is

cou

nted

as

one

tena

nt-d

ay. D

urin

g M

ay, t

he k

enne

l bud

gete

d fo

r 3,2

00

tena

nt-d

ays,

but

its

actu

al le

vel o

f act

ivity

was

3,2

30 te

nant

-day

s. T

he k

enne

l has

pr

ovid

ed th

e fo

llow

ing

data

con

cern

ing

the

form

ulas

use

d in

its

budg

etin

g an

d its

act

ual

resu

lts fo

r May

: D

ata

used

in b

udge

ting:

    F

ixed

el

emen

tpe

r m

onth

Varia

bl eel

eme

nt p

erte

nant

-da

yR

even

ue−

$26.

30W

ages

and

sa

larie

s$3

,000

$5.8

0

Food

and

su

pplie

s70

08.

10

Faci

lity

expe

nses

8,50

03.

50

Adm

inis

trativ

e ex

pens

es

7,0

00

0.3

0

Tota

l ex

pens

es$1

9,20

0 $

17.7

0

Act

ual r

esul

ts fo

r May

:   R

even

ue$8

4,90

9W

ages

and

sal

arie

s$2

1,74

4Fo

od a

nd s

uppl

ies

$26,

323

Faci

lity

expe

nses

$20,

585

Adm

inis

trativ

e ex

pens

es$7

,879

The

spe

ndin

g va

rianc

e fo

r foo

d an

d su

pplie

s in

May

wou

ld b

e cl

oses

t to:

    A. $

297

FB.

 $54

0 U

C. $

297

UD

. $54

0 F

  206.

Wes

olic

k C

linic

use

s cl

ient

-vis

its a

s its

mea

sure

of a

ctiv

ity. D

urin

g Au

gust

, the

clin

ic

budg

eted

for 2

,900

clie

nt-v

isits

, but

its

actu

al le

vel o

f act

ivity

was

2,8

70 c

lient

-vis

its. T

he

clin

ic h

as p

rovi

ded

the

follo

win

g da

ta c

once

rnin

g th

e fo

rmul

as u

sed

in it

s bu

dget

ing

and

its a

ctua

l res

ults

for A

ugus

t: D

ata

used

in b

udge

ting:

   

Fixe

d el

emen

tpe

r m

onth

Varia

ble

elem

ent

per

clie

nt-

visi

tR

even

ue−

$40.

50

Per

sonn

el

expe

nses

$30,

900

$12.

80

Med

ical

su

pplie

s1,

400

5.60

Occ

upan

cy

expe

nses

7,50

02.

00

Adm

inis

trativ

e ex

pens

es

6,3

0 0

0.2

0

Tota

l ex

pens

es $

46,1

0 0 $

20.6

0

Act

ual r

esul

ts fo

r Aug

ust:

  Rev

enue

$120

,37 5

Per

sonn

el e

xpen

ses

$65,

916

Med

ical

sup

plie

s$1

6,87

2O

ccup

ancy

exp

ense

s$1

3,20

0A

dmin

istra

tive

expe

nses

$6,9

74

The

adm

inis

trativ

e ex

pens

es in

the

plan

ning

bud

get f

or A

ugus

t wou

ld b

e cl

oses

t to:

    A. $

6,97

4B.

 $6,

880

C. $

6,87

4D

. $7,

047

  207.

Wes

olic

k C

linic

use

s cl

ient

-vis

its a

s its

mea

sure

of a

ctiv

ity. D

urin

g Au

gust

, the

clin

ic

budg

eted

for 2

,900

clie

nt-v

isits

, but

its

actu

al le

vel o

f act

ivity

was

2,8

70 c

lient

-vis

its. T

he

clin

ic h

as p

rovi

ded

the

follo

win

g da

ta c

once

rnin

g th

e fo

rmul

as u

sed

in it

s bu

dget

ing

and

its a

ctua

l res

ults

for A

ugus

t: D

ata

used

in b

udge

ting:

 

Fixe

d el

emen

Varia

ble

elem

ent

 t

per

mon

th

per

clie

nt-

visi

tR

even

ue−

$40.

50P

erso

nnel

ex

pens

es$3

0,90

0$1

2.80

Med

ical

su

pplie

s1,

400

5.60

Occ

upan

cy

expe

nses

7,50

02.

00

Adm

inis

trativ

e ex

pens

es

6,3

0 0

0.2

0

Tota

l ex

pens

es $

46,1

0 0 $

20.6

0

Act

ual r

esul

ts fo

r Aug

ust:

  Rev

enue

$120

,37 5

Per

sonn

el e

xpen

ses

$65,

916

Med

ical

sup

plie

s$1

6,87

2O

ccup

ancy

exp

ense

s$1

3,20

0A

dmin

istra

tive

expe

nses

$6,9

74

The

med

ical

sup

plie

s in

the

flexi

ble

budg

et fo

r Aug

ust w

ould

be

clos

est t

o:

    A. $

17,6

40B.

 $17

,048

C. $

17,4

72D

. $16

,697

  208.

Wes

olic

k C

linic

use

s cl

ient

-vis

its a

s its

mea

sure

of a

ctiv

ity. D

urin

g Au

gust

, the

clin

ic

budg

eted

for 2

,900

clie

nt-v

isits

, but

its

actu

al le

vel o

f act

ivity

was

2,8

70 c

lient

-vis

its. T

he

clin

ic h

as p

rovi

ded

the

follo

win

g da

ta c

once

rnin

g th

e fo

rmul

as u

sed

in it

s bu

dget

ing

and

its a

ctua

l res

ults

for A

ugus

t: D

ata

used

in b

udge

ting:

   

Fixe

d el

emen

tpe

r m

onth

Varia

ble

elem

ent

per

clie

nt-

visi

tR

even

ue−

$40.

50P

erso

nnel

ex

pens

es$3

0,90

0$1

2.80

Med

ical

su

pplie

s1,

400

5.60

Occ

upan

cy

expe

nses

7,50

02.

00

Adm

inis

trativ

e ex

pens

es

6,3

0 0

0.2

0

Tota

l ex

pens

es $

46,1

0 0 $

20.6

0

Act

ual r

esul

ts fo

r Aug

ust:

  Rev

enue

$120

,37 5

Per

sonn

el e

xpen

ses

$65,

916

Med

ical

sup

plie

s$1

6,87

2O

ccup

ancy

exp

ense

s$1

3,20

0A

dmin

istra

tive

expe

nses

$6,9

74

The

spe

ndin

g va

rianc

e fo

r med

ical

sup

plie

s in

Aug

ust w

ould

be

clos

est t

o:

    A. $

768

UB.

 $76

8 F

C. $

600

FD

. $60

0 U

  209.

Cod

erre

Cor

pora

tion

man

ufac

ture

s an

d se

lls a

sin

gle

prod

uct.

The

com

pany

use

s un

its

as th

e m

easu

re o

f act

ivity

in it

s bu

dget

s an

d pe

rform

ance

repo

rts. D

urin

g Ju

ly, t

he

com

pany

bud

gete

d fo

r 7,8

00 u

nits

, but

its

actu

al le

vel o

f act

ivity

was

7,7

80 u

nits

. The

co

mpa

ny h

as p

rovi

ded

the

follo

win

g da

ta c

once

rnin

g th

e fo

rmul

as u

sed

in it

s bu

dget

ing

and

its a

ctua

l res

ults

for J

uly:

Dat

a us

ed in

bud

getin

g:    

Fixe

d el

emen

tpe

r m

onth

Varia

ble

elem

ent

per u

nit

Rev

enue

−$2

9.70

Dire

ct la

bor

$0$6

.80

Dire

ct m

ater

ials

08.

90M

anuf

actu

ring

over

head

49,3

001.

30

Sel

ling

and

adm

inis

trativ

e ex

pens

es 2

6,30

0

0.10

Tota

l exp

ense

s$7

5,60

0$1

7.10

Act

ual r

esul

ts fo

r Jul

y:   R

even

ue$2

24,9 96

Dire

ct la

bor

$52,

27 4

Dire

ct m

ater

ials

$69,

31 2

Man

ufac

turin

g ov

erhe

ad$5

7,79 4

Sel

ling

and

adm

inis

trativ

e ex

pens

es$2

7,58 8

The

dire

ct la

bor i

n th

e pl

anni

ng b

udge

t for

Jul

y w

ould

be

clos

est t

o:

 

  A. $

52,9

04B.

 $52

,408

C. $

52,2

74D

. $53

,040

  210.

Cod

erre

Cor

pora

tion

man

ufac

ture

s an

d se

lls a

sin

gle

prod

uct.

The

com

pany

use

s un

its

as th

e m

easu

re o

f act

ivity

in it

s bu

dget

s an

d pe

rform

ance

repo

rts. D

urin

g Ju

ly, t

he

com

pany

bud

gete

d fo

r 7,8

00 u

nits

, but

its

actu

al le

vel o

f act

ivity

was

7,7

80 u

nits

. The

co

mpa

ny h

as p

rovi

ded

the

follo

win

g da

ta c

once

rnin

g th

e fo

rmul

as u

sed

in it

s bu

dget

ing

and

its a

ctua

l res

ults

for J

uly:

Dat

a us

ed in

bud

getin

g:    

Fixe

d el

emen

tpe

r m

onth

Varia

ble

elem

ent

per u

nit

Rev

enue

−$2

9.70

Dire

ct la

bor

$0$6

.80

Dire

ct m

ater

ials

08.

90M

anuf

actu

ring

over

head

49,3

001.

30

Sel

ling

and

adm

inis

trativ

e ex

pens

es 2

6,30

0

0.10

Tota

l exp

ense

s$7

5,60

0$1

7.10

Act

ual r

esul

ts fo

r Jul

y:   R

even

ue$2

24,9 96

Dire

ct la

bor

$52,

27 4

Dire

ct m

ater

ials

$69,

31 2

Man

ufac

turin

g ov

erhe

ad$5

7,79 4

Sel

ling

and

adm

inis

trativ

e $2

7,58

expe

nses

8

The

dire

ct m

ater

ials

in th

e fle

xibl

e bu

dget

for J

uly

wou

ld b

e cl

oses

t to:

    A. $

69,2

42B.

 $69

,490

C. $

69,4

20D

. $69

,134

  211.

Cod

erre

Cor

pora

tion

man

ufac

ture

s an

d se

lls a

sin

gle

prod

uct.

The

com

pany

use

s un

its

as th

e m

easu

re o

f act

ivity

in it

s bu

dget

s an

d pe

rform

ance

repo

rts. D

urin

g Ju

ly, t

he

com

pany

bud

gete

d fo

r 7,8

00 u

nits

, but

its

actu

al le

vel o

f act

ivity

was

7,7

80 u

nits

. The

co

mpa

ny h

as p

rovi

ded

the

follo

win

g da

ta c

once

rnin

g th

e fo

rmul

as u

sed

in it

s bu

dget

ing

and

its a

ctua

l res

ults

for J

uly:

Dat

a us

ed in

bud

getin

g:    

Fixe

d el

emen

tpe

r m

onth

Varia

ble

elem

ent

per u

nit

Rev

enue

−$2

9.70

Dire

ct la

bor

$0$6

.80

Dire

ct m

ater

ials

08.

90M

anuf

actu

ring

over

head

49,3

001.

30

Sel

ling

and

adm

inis

trativ

e ex

pens

es 2

6,30

0

0.10

Tota

l exp

ense

s$7

5,60

0$1

7.10

Act

ual r

esul

ts fo

r Jul

y:   R

even

ue$2

24,9 96

Dire

ct la

bor

$52,

27 4

Dire

ct m

ater

ials

$69,

31 2

Man

ufac

turin

g ov

erhe

ad$5

7,79 4

Sel

ling

and

adm

inis

trativ

e ex

pens

es$2

7,58 8

The

reve

nue

varia

nce

for J

uly

wou

ld b

e cl

oses

t to:

    A. $

6,66

4 U

B. $

6,66

4 F

C. $

6,07

0 U

D. $

6,07

0 F

  212.

Cod

erre

Cor

pora

tion

man

ufac

ture

s an

d se

lls a

sin

gle

prod

uct.

The

com

pany

use

s un

its

as th

e m

easu

re o

f act

ivity

in it

s bu

dget

s an

d pe

rform

ance

repo

rts. D

urin

g Ju

ly, t

he

com

pany

bud

gete

d fo

r 7,8

00 u

nits

, but

its

actu

al le

vel o

f act

ivity

was

7,7

80 u

nits

. The

co

mpa

ny h

as p

rovi

ded

the

follo

win

g da

ta c

once

rnin

g th

e fo

rmul

as u

sed

in it

s bu

dget

ing

and

its a

ctua

l res

ults

for J

uly:

Dat

a us

ed in

bud

getin

g:    

Fixe

d el

emen

tpe

r m

onth

Varia

ble

elem

ent

per u

nit

Rev

enue

−$2

9.70

Dire

ct la

bor

$0$6

.80

Dire

ct m

ater

ials

08.

90M

anuf

actu

ring

over

head

49,3

001.

30

Sel

ling

and

adm

inis

trativ

e ex

pens

es 2

6,30

0

0.10

Tota

l exp

ense

s$7

5,60

0$1

7.10

Act

ual r

esul

ts fo

r Jul

y:  

Rev

enue

$224

,9 96

Dire

ct la

bor

$52,

27 4

Dire

ct m

ater

ials

$69,

31 2

Man

ufac

turin

g ov

erhe

ad$5

7,79 4

Sel

ling

and

adm

inis

trativ

e ex

pens

es$2

7,58 8

The

spe

ndin

g va

rianc

e fo

r dire

ct m

ater

ials

in J

uly

wou

ld b

e cl

oses

t to:

    A. $

108

FB.

 $10

8 U

C. $

70 U

D. $

70 F

  213.

Zike

Cor

pora

tion'

s st

atic

pla

nnin

g bu

dget

for O

ctob

er a

ppea

rs b

elow

. The

com

pany

ba

ses

its b

udge

ts o

n m

achi

ne-h

ours

.   B

udge

ted

num

ber o

f m

achi

ne-h

ours

5,70

0

Sup

plie

s (@

$2.

30 p

er

mac

hine

-hou

r)$1

3,1 10

Pow

er (@

$8.

00 p

er

mac

hine

-hou

r)45

,60 0

Sal

arie

s15

,39 0

Equ

ipm

ent d

epre

ciat

ion

62

,7 00

Tota

l$1

36,

800

In O

ctob

er, t

he a

ctua

l num

ber o

f mac

hine

-hou

rs w

as 6

,000

, the

act

ual s

uppl

ies

cost

was

$1

4,74

0, th

e ac

tual

pow

er c

ost w

as $

49,1

70, t

he a

ctua

l sal

arie

s co

st w

as $

15,3

90, a

nd

the

actu

al e

quip

men

t dep

reci

atio

n w

as $

63,6

70.

The

spe

ndin

g va

rianc

e fo

r sup

plie

s co

st in

the

perfo

rman

ce re

port

for t

he m

onth

sho

uld

be:

    A. $

940

FB.

 $1,

630

UC

. $94

0 U

D. $

1,63

0 F

  214.

Zike

Cor

pora

tion'

s st

atic

pla

nnin

g bu

dget

for O

ctob

er a

ppea

rs b

elow

. The

com

pany

ba

ses

its b

udge

ts o

n m

achi

ne-h

ours

.   B

udge

ted

num

ber o

f m

achi

ne-h

ours

5,70

0

Sup

plie

s (@

$2.

30 p

er

mac

hine

-hou

r)$1

3,1 10

Pow

er (@

$8.

00 p

er

mac

hine

-hou

r)45

,60 0

Sal

arie

s15

,39 0

Equ

ipm

ent d

epre

ciat

ion

6

2,70

0

Tota

l$1

36,

800

In O

ctob

er, t

he a

ctua

l num

ber o

f mac

hine

-hou

rs w

as 6

,000

, the

act

ual s

uppl

ies

cost

was

$1

4,74

0, th

e ac

tual

pow

er c

ost w

as $

49,1

70, t

he a

ctua

l sal

arie

s co

st w

as $

15,3

90, a

nd

the

actu

al e

quip

men

t dep

reci

atio

n w

as $

63,6

70.

The

spe

ndin

g va

rianc

e fo

r pow

er c

ost i

n th

e pe

rform

ance

repo

rt fo

r the

mon

th s

houl

d be

:

    A. $

3,57

0 U

B. $

1,17

0 U

C. $

3,57

0 F

D. $

1,17

0 F

  215.

Zike

Cor

pora

tion'

s st

atic

pla

nnin

g bu

dget

for O

ctob

er a

ppea

rs b

elow

. The

com

pany

ba

ses

its b

udge

ts o

n m

achi

ne-h

ours

.   B

udge

ted

num

ber o

f m

achi

ne-h

ours

5,70

0

Sup

plie

s (@

$2.

30 p

er

mac

hine

-hou

r)$1

3,1 10

Pow

er (@

$8.

00 p

er

mac

hine

-hou

r)45

,60 0

Sal

arie

s15

,39 0

Equ

ipm

ent d

epre

ciat

ion

62

,7 00

Tota

l$1

36,

800

In O

ctob

er, t

he a

ctua

l num

ber o

f mac

hine

-hou

rs w

as 6

,000

, the

act

ual s

uppl

ies

cost

was

$1

4,74

0, th

e ac

tual

pow

er c

ost w

as $

49,1

70, t

he a

ctua

l sal

arie

s co

st w

as $

15,3

90, a

nd

the

actu

al e

quip

men

t dep

reci

atio

n w

as $

63,6

70.

The

spe

ndin

g va

rianc

e fo

r equ

ipm

ent d

epre

ciat

ion

in th

e pe

rform

ance

repo

rt fo

r the

m

onth

sho

uld

be:

    A. $

970

FB.

 $97

0 U

C. $

2,33

0 U

D. $

2,33

0 F

  216.

Smith

j Ken

nel u

ses

tena

nt-d

ays

as it

s m

easu

re o

f act

ivity

; an

anim

al h

ouse

d in

the

kenn

el fo

r one

day

is c

ount

ed a

s on

e te

nant

-day

. Dur

ing

Febr

uary

, the

ken

nel b

udge

ted

for 3

,500

tena

nt-d

ays,

but

its

actu

al le

vel o

f act

ivity

was

3,4

90 te

nant

-day

s. T

he k

enne

l ha

s pr

ovid

ed th

e fo

llow

ing

data

con

cern

ing

the

form

ulas

use

d in

its

budg

etin

g an

d its

ac

tual

resu

lts fo

r Feb

ruar

y: D

ata

used

in b

udge

ting:

 

Fix

ed Va

riabl e

 el

emen

tpe

r m

onth

elem

ent

per

tena

nt-

day

Rev

enue

−$2

7.80

Wag

es a

nd

sala

ries

$2,0

00$5

.10

Food

and

su

pplie

s1,

100

9.10

Faci

lity

expe

nses

9,20

04.

70

Adm

inis

trativ

e ex

pens

es

7,60

0

0.40

Tota

l ex

pens

es$1

9,90

0$1

9.30

Act

ual r

esul

ts fo

r Feb

ruar

y:   R

even

ue$9

6,38

2W

ages

and

sal

arie

s$1

9,52

9Fo

od a

nd s

uppl

ies

$33,

899

Faci

lity

expe

nses

$25,

203

Adm

inis

trativ

e ex

pens

es$8

,956

The

reve

nue

varia

nce

for F

ebru

ary

wou

ld b

e cl

oses

t to:

    A. $

640

FB.

 $91

8 F

C. $

640

UD

. $91

8 U

  217.

Smith

j Ken

nel u

ses

tena

nt-d

ays

as it

s m

easu

re o

f act

ivity

; an

anim

al h

ouse

d in

the

kenn

el fo

r one

day

is c

ount

ed a

s on

e te

nant

-day

. Dur

ing

Febr

uary

, the

ken

nel b

udge

ted

for 3

,500

tena

nt-d

ays,

but

its

actu

al le

vel o

f act

ivity

was

3,4

90 te

nant

-day

s. T

he k

enne

l ha

s pr

ovid

ed th

e fo

llow

ing

data

con

cern

ing

the

form

ulas

use

d in

its

budg

etin

g an

d its

actu

al re

sults

for F

ebru

ary:

Dat

a us

ed in

bud

getin

g:    

Fix

ed

elem

ent

per

mon

th

Varia

bl eel

eme

nt p

erte

nant

-da

yR

even

ue−

$27.

80W

ages

and

sa

larie

s$2

,000

$5.1

0

Food

and

su

pplie

s1,

100

9.10

Faci

lity

expe

nses

9,20

04.

70

Adm

inis

trativ

e ex

pens

es

7,60

0

0.40

Tota

l ex

pens

es$1

9,90

0$1

9.30

Act

ual r

esul

ts fo

r Feb

ruar

y:   R

even

ue$9

6,38

2W

ages

and

sal

arie

s$1

9,52

9Fo

od a

nd s

uppl

ies

$33,

899

Faci

lity

expe

nses

$25,

203

Adm

inis

trativ

e ex

pens

es$8

,956

The

spe

ndin

g va

rianc

e fo

r foo

d an

d su

pplie

s in

Feb

ruar

y w

ould

be

clos

est t

o:

    A. $

1,04

0 U

B. $

1,04

0 F

C. $

949

FD

. $94

9 U

 

218.

Smith

j Ken

nel u

ses

tena

nt-d

ays

as it

s m

easu

re o

f act

ivity

; an

anim

al h

ouse

d in

the

kenn

el fo

r one

day

is c

ount

ed a

s on

e te

nant

-day

. Dur

ing

Febr

uary

, the

ken

nel b

udge

ted

for 3

,500

tena

nt-d

ays,

but

its

actu

al le

vel o

f act

ivity

was

3,4

90 te

nant

-day

s. T

he k

enne

l ha

s pr

ovid

ed th

e fo

llow

ing

data

con

cern

ing

the

form

ulas

use

d in

its

budg

etin

g an

d its

ac

tual

resu

lts fo

r Feb

ruar

y: D

ata

used

in b

udge

ting:

   

Fixe

del

emen

t per

mon

th

Varia

bl eel

emen

t per

tena

nt-

day

Rev

enue

−$2

7.80

Wag

es a

nd

sala

ries

$2,0

00$5

.10

Food

and

su

pplie

s1,

100

9.10

Faci

lity

expe

nses

9,20

04.

70

Adm

inis

trativ

e ex

pens

es

7,60

0

0.40

Tota

l exp

ense

s$1

9,90

0$1

9.30

Act

ual r

esul

ts fo

r Feb

ruar

y:   R

even

ue$9

6,38

2W

ages

and

sal

arie

s$1

9,52

9Fo

od a

nd s

uppl

ies

$33,

899

Faci

lity

expe

nses

$25,

203

Adm

inis

trativ

e ex

pens

es$8

,956

The

spe

ndin

g va

rianc

e fo

r fac

ility

expe

nses

in F

ebru

ary

wou

ld b

e cl

oses

t to:

    A. $

447

FB.

 $40

0 F

C. $

400

U

D. $

447

U

  219.

Smith

j Ken

nel u

ses

tena

nt-d

ays

as it

s m

easu

re o

f act

ivity

; an

anim

al h

ouse

d in

the

kenn

el fo

r one

day

is c

ount

ed a

s on

e te

nant

-day

. Dur

ing

Febr

uary

, the

ken

nel b

udge

ted

for 3

,500

tena

nt-d

ays,

but

its

actu

al le

vel o

f act

ivity

was

3,4

90 te

nant

-day

s. T

he k

enne

l ha

s pr

ovid

ed th

e fo

llow

ing

data

con

cern

ing

the

form

ulas

use

d in

its

budg

etin

g an

d its

ac

tual

resu

lts fo

r Feb

ruar

y: D

ata

used

in b

udge

ting:

  F

ixed

el

emen

tpe

r m

onth

Varia

b leel

eme

nt p

erte

nant

-day

Rev

enue

-$2

7.80

Wag

es a

nd s

alar

ies

$2,0

00$5

.10

Food

and

sup

plie

s1,

100

9.10

Faci

lity

expe

nses

9,20

04.

70

Adm

inis

trativ

e ex

pens

es   

7,60

0   

0.40

Tota

l exp

ense

s$1

9,90

0$1

9.30

Act

ual r

esul

ts fo

r Feb

ruar

y: R

even

ue$9

6,38

2

Wag

es a

nd s

alar

ies

$19,

529

Food

and

sup

plie

s$3

3,89

9

Faci

lity

expe

nses

$25,

203

Adm

inis

trativ

e ex

pens

es$8

,956

The

ove

rall

reve

nue

and

spen

ding

var

ianc

e (i.

e., t

he v

aria

nce

for n

et o

pera

ting

inco

me

in

the

reve

nue

and

spen

ding

var

ianc

e co

lum

n on

the

reve

nue

and

spen

ding

var

ianc

es

repo

rt) fo

r Feb

ruar

y w

ould

be

clos

est t

o:  

  A. $

1,05

5 U

B.

 $97

0 U

C

. $97

0 F

D. $

1,05

5 F

220.

Priv

ett H

ospi

tal b

ases

its

budg

ets

on p

atie

nt-v

isits

. The

hos

pita

l's s

tatic

pla

nnin

g bu

dget

fo

r Nov

embe

r app

ears

bel

ow:

 

Bud

gete

d nu

mbe

r of

patie

nt-v

isits

3,50

0

Sup

plie

s (@

$3.

70 p

er

patie

nt-v

isit)

$12,

95 0La

undr

y (@

$4.

90 p

er

patie

nt-v

isit)

17,1

50

Sal

arie

s18

,550

Occ

upan

cy c

osts

19

,2 50

Tota

l $

67,9 00

Act

ual r

esul

ts fo

r the

mon

th w

ere:

  Act

ual n

umbe

r of p

atie

nt-

visi

ts3,

700

Sup

plie

s$1

2,83 0

Laun

dry

$17,

65 0

Sal

arie

s$1

9,22 0

Occ

upan

cy c

osts

$20,

19 0

The

spe

ndin

g va

rianc

e fo

r sup

plie

s co

sts

in th

e pe

rform

ance

repo

rt fo

r the

mon

th is

:

    A. $

120

FB.

 $86

0 U

C. $

860

FD

. $12

0 U

  221.

Priv

ett H

ospi

tal b

ases

its

budg

ets

on p

atie

nt-v

isits

. The

hos

pita

l's s

tatic

pla

nnin

g bu

dget

fo

r Nov

embe

r app

ears

bel

ow:

 

Bud

gete

d nu

mbe

r of

patie

nt-v

isits

3,50

0

Sup

plie

s (@

$3.

70 p

er

patie

nt-v

isit)

$12,

9 50La

undr

y (@

$4.

90 p

er

patie

nt-v

isit)

17,1

5 0

Sal

arie

s18

,55 0

Occ

upan

cy c

osts

19

,2 50

Tota

l $

67,9 00

Act

ual r

esul

ts fo

r the

mon

th w

ere:

  Act

ual n

umbe

r of p

atie

nt-

visi

ts3,

700

Sup

plie

s$1

2,83 0

Laun

dry

$17,

65 0

Sal

arie

s$1

9,22 0

Occ

upan

cy c

osts

$20,

19 0

The

spe

ndin

g va

rianc

e fo

r lau

ndry

cos

ts in

the

perfo

rman

ce re

port

for t

he m

onth

is:

    A. $

480

FB.

 $48

0 U

C. $

500

FD

. $50

0 U

  222.

Priv

ett H

ospi

tal b

ases

its

budg

ets

on p

atie

nt-v

isits

. The

hos

pita

l's s

tatic

pla

nnin

g bu

dget

fo

r Nov

embe

r app

ears

bel

ow:

 

Bud

gete

d nu

mbe

r of

patie

nt-v

isits

3,50

0

Sup

plie

s (@

$3.

70 p

er

patie

nt-v

isit)

$12,

9 50La

undr

y (@

$4.

90 p

er

patie

nt-v

isit)

17,1

5 0

Sal

arie

s18

,55 0

Occ

upan

cy c

osts

19

,2 50

Tota

l $

67,9 00

Act

ual r

esul

ts fo

r the

mon

th w

ere:

  Act

ual n

umbe

r of p

atie

nt-

visi

ts3,

700

Sup

plie

s$1

2,83 0

Laun

dry

$17,

65 0

Sal

arie

s$1

9,22 0

Occ

upan

cy c

osts

$20,

19 0

The

spe

ndin

g va

rianc

e fo

r occ

upan

cy c

osts

in th

e pe

rform

ance

repo

rt fo

r the

mon

th is

:

    A. $

160

UB.

 $94

0 U

C. $

940

FD

. $16

0 F

  223.

Gils

on C

orpo

ratio

n m

anuf

actu

res

and

sells

a s

ingl

e pr

oduc

t. Th

e co

mpa

ny u

ses

units

as

the

mea

sure

of a

ctiv

ity in

its

budg

ets

and

perfo

rman

ce re

ports

. Dur

ing

April

, the

com

pany

bu

dget

ed fo

r 5,1

00 u

nits

, but

its

actu

al le

vel o

f act

ivity

was

5,0

60 u

nits

. The

com

pany

has

pr

ovid

ed th

e fo

llow

ing

data

con

cern

ing

the

form

ulas

use

d in

its

budg

etin

g an

d its

act

ual

resu

lts fo

r Apr

il:

Dat

a us

ed in

bud

getin

g:    

Fixe

d el

emen

tpe

r m

onth

Varia

ble

elem

ent

per u

nit

Rev

enue

−$3

5.90

Dire

ct la

bor

$0$7

.80

Dire

ct m

ater

ials

010

.10

Man

ufac

turin

g ov

erhe

ad38

,600

1.90

Sel

ling

and

adm

inis

trativ

e ex

pens

es 2

1,00

0

0.40

Tota

l exp

ense

s$5

9,60

0$2

0.20

Act

ual r

esul

ts fo

r Apr

il:   R

even

ue$1

79,1 64

Dire

ct la

bor

$41,

24 8

Dire

ct m

ater

ials

$49,

08 6

Man

ufac

turin

g ov

erhe

ad$4

8,54 4

Sel

ling

and

adm

inis

trativ

e ex

pens

es$2

2,35 4

The

reve

nue

varia

nce

for A

pril

wou

ld b

e cl

oses

t to:

    A. $

3,92

6 U

B. $

2,49

0 U

C. $

3,92

6 F

D. $

2,49

0 F

  224.

Gils

on C

orpo

ratio

n m

anuf

actu

res

and

sells

a s

ingl

e pr

oduc

t. Th

e co

mpa

ny u

ses

units

as

the

mea

sure

of a

ctiv

ity in

its

budg

ets

and

perfo

rman

ce re

ports

. Dur

ing

April

, the

com

pany

bu

dget

ed fo

r 5,1

00 u

nits

, but

its

actu

al le

vel o

f act

ivity

was

5,0

60 u

nits

. The

com

pany

has

pr

ovid

ed th

e fo

llow

ing

data

con

cern

ing

the

form

ulas

use

d in

its

budg

etin

g an

d its

act

ual

resu

lts fo

r Apr

il: D

ata

used

in b

udge

ting:

   

Fixe

d el

emen

tpe

r m

onth

Varia

ble

elem

ent

per u

nit

Rev

enue

−$3

5.90

Dire

ct la

bor

$0$7

.80

Dire

ct m

ater

ials

010

.10

Man

ufac

turin

g ov

erhe

ad38

,600

1.90

Sel

ling

and

adm

inis

trativ

e ex

pens

es 2

1,00

0

0.40

Tota

l exp

ense

s$5

9,60

0$2

0.20

Act

ual r

esul

ts fo

r Apr

il:   R

even

ue$1

79,1 64

Dire

ct la

bor

$41,

24 8

Dire

ct m

ater

ials

$49,

08 6

Man

ufac

turin

g ov

erhe

ad$4

8,54 4

Sel

ling

and

adm

inis

trativ

e ex

pens

es$2

2,35 4

The

spe

ndin

g va

rianc

e fo

r dire

ct m

ater

ials

in A

pril

wou

ld b

e cl

oses

t to:

    A. $

2,02

0 F

B. $

2,02

0 U

C. $

2,42

4 F

D. $

2,42

4 U

  225.

Gils

on C

orpo

ratio

n m

anuf

actu

res

and

sells

a s

ingl

e pr

oduc

t. Th

e co

mpa

ny u

ses

units

as

the

mea

sure

of a

ctiv

ity in

its

budg

ets

and

perfo

rman

ce re

ports

. Dur

ing

April

, the

com

pany

bu

dget

ed fo

r 5,1

00 u

nits

, but

its

actu

al le

vel o

f act

ivity

was

5,0

60 u

nits

. The

com

pany

has

pr

ovid

ed th

e fo

llow

ing

data

con

cern

ing

the

form

ulas

use

d in

its

budg

etin

g an

d its

act

ual

resu

lts fo

r Apr

il: D

ata

used

in b

udge

ting:

   

Fixe

d el

emen

tpe

r m

onth

Varia

ble

elem

ent

per u

nit

Rev

enue

−$3

5.90

Dire

ct la

bor

$0$7

.80

Dire

ct m

ater

ials

010

.10

Man

ufac

turin

g ov

erhe

ad38

,600

1.90

Sel

ling

and

adm

inis

trativ

e ex

pens

es 2

1,00

0

0.40

Tota

l exp

ense

s$5

9,60

0$2

0.20

Act

ual r

esul

ts fo

r Apr

il:   R

even

ue$1

79,1 64

Dire

ct la

bor

$41,

24 8

Dire

ct m

ater

ials

$49,

08 6

Man

ufac

turin

g ov

erhe

ad$4

8,54 4

Sel

ling

and

adm

inis

trativ

e ex

pens

es$2

2,35 4

The

spe

ndin

g va

rianc

e fo

r man

ufac

turin

g ov

erhe

ad in

Apr

il w

ould

be

clos

est t

o:

    A. $

330

UB.

 $33

0 F

C. $

254

FD

. $25

4 U

  226.

Gils

on C

orpo

ratio

n m

anuf

actu

res

and

sells

a s

ingl

e pr

oduc

t. Th

e co

mpa

ny u

ses

units

as

the

mea

sure

of a

ctiv

ity in

its

budg

ets

and

perfo

rman

ce re

ports

. Dur

ing

April

, the

com

pany

bu

dget

ed fo

r 5,1

00 u

nits

, but

its

actu

al le

vel o

f act

ivity

was

5,0

60 u

nits

. The

com

pany

has

pr

ovid

ed th

e fo

llow

ing

data

con

cern

ing

the

form

ulas

use

d in

its

budg

etin

g an

d its

act

ual

resu

lts fo

r Apr

il: D

ata

used

in b

udge

ting:

   

Fixe

d el

emen

tpe

r m

onth

Varia

ble

elem

ent

per u

nit

Rev

enue

-$3

5.90

Dire

ct la

bor

$0$7

.80

Dire

ct m

ater

ials

010

.10

Man

ufac

turin

g ov

erhe

ad38

,600

1.90

Sel

ling

and

adm

inis

trativ

e ex

pens

es 2

1,00

0

0.40

Tota

l exp

ense

s$5

9,60

0$2

0.20

Act

ual r

esul

ts fo

r Apr

il:   R

even

ue$1

79,1 64

Dire

ct la

bor

$41,

24 8

Dire

ct m

ater

ials

$49,

08 6

Man

ufac

turin

g ov

erhe

ad$4

8,54 4

Sel

ling

and

adm

inis

trativ

e ex

pens

es$2

2,35 4

The

ove

rall

reve

nue

and

spen

ding

var

ianc

e (i.

e., t

he v

aria

nce

for n

et o

pera

ting

inco

me

in

the

reve

nue

and

spen

ding

var

ianc

e co

lum

n on

the

reve

nue

and

spen

ding

var

ianc

es

repo

rt) fo

r Apr

il w

ould

be

clos

est t

o:      A.

 $2,

538

F B.

 $2,

538

U

C. $

1,91

0 F

D. $

1,91

0 U

  227.

Hag

el C

linic

use

s cl

ient

-vis

its a

s its

mea

sure

of a

ctiv

ity. D

urin

g Ju

ly, t

he c

linic

bud

gete

d fo

r 2,3

00 c

lient

-vis

its, b

ut it

s ac

tual

leve

l of a

ctiv

ity w

as 2

,320

clie

nt-v

isits

. The

clin

ic h

as

prov

ided

the

follo

win

g da

ta c

once

rnin

g th

e fo

rmul

as u

sed

in it

s bu

dget

ing

and

its a

ctua

l re

sults

for J

uly:

Dat

a us

ed in

bud

getin

g:    

Fix

ed

elem

ent

per

mon

th

Varia

bl eel

eme

nt p

ercl

ient

-vi

sit

Rev

enue

−$4

4.60

Per

sonn

el

expe

nses

$23,

200

$15.

10

Med

ical

su

pplie

s90

07.

40

Occ

upan

cy

expe

nses

6,50

02.

00

Adm

inis

trativ

e ex

pens

es

4,00

0

0.20

Tota

l ex

pens

es$3

4,60

0$2

4.70

Act

ual r

esul

ts fo

r Jul

y:

  Rev

enue

$100

,90 2

Per

sonn

el e

xpen

ses

$60,

922

Med

ical

sup

plie

s$1

8,64

8O

ccup

ancy

exp

ense

s$1

1,29

0A

dmin

istra

tive

expe

nses

$4,5

94

The

reve

nue

varia

nce

for J

uly

wou

ld b

e cl

oses

t to:

    A. $

2,57

0 F

B. $

1,67

8 U

C. $

1,67

8 F

D. $

2,57

0 U

  228.

Hag

el C

linic

use

s cl

ient

-vis

its a

s its

mea

sure

of a

ctiv

ity. D

urin

g Ju

ly, t

he c

linic

bud

gete

d fo

r 2,3

00 c

lient

-vis

its, b

ut it

s ac

tual

leve

l of a

ctiv

ity w

as 2

,320

clie

nt-v

isits

. The

clin

ic h

as

prov

ided

the

follo

win

g da

ta c

once

rnin

g th

e fo

rmul

as u

sed

in it

s bu

dget

ing

and

its a

ctua

l re

sults

for J

uly:

Dat

a us

ed in

bud

getin

g:    

Fix

ed

elem

ent

per

mon

th

Varia

bl eel

eme

nt p

ercl

ient

-vi

sit

Rev

enue

−$4

4.60

Per

sonn

el

expe

nses

$23,

200

$15.

10

Med

ical

su

pplie

s90

07.

40

Occ

upan

cy

expe

nses

6,50

02.

00

Adm

inis

trativ

e ex

pens

es

4,00

0

0.20

Tota

l ex

pens

es$3

4,60

0$2

4.70

Act

ual r

esul

ts fo

r Jul

y:   R

even

ue$1

00,9

0 2P

erso

nnel

exp

ense

s$6

0,92

2M

edic

al s

uppl

ies

$18,

648

Occ

upan

cy e

xpen

ses

$11,

290

Adm

inis

trativ

e ex

pens

es$4

,594

The

spe

ndin

g va

rianc

e fo

r med

ical

sup

plie

s in

Jul

y w

ould

be

clos

est t

o:

    A. $

580

UB.

 $58

0 F

C. $

728

FD

. $72

8 U

  229.

Hag

el C

linic

use

s cl

ient

-vis

its a

s its

mea

sure

of a

ctiv

ity. D

urin

g Ju

ly, t

he c

linic

bud

gete

d fo

r 2,3

00 c

lient

-vis

its, b

ut it

s ac

tual

leve

l of a

ctiv

ity w

as 2

,320

clie

nt-v

isits

. The

clin

ic h

as

prov

ided

the

follo

win

g da

ta c

once

rnin

g th

e fo

rmul

as u

sed

in it

s bu

dget

ing

and

its a

ctua

l re

sults

for J

uly:

Dat

a us

ed in

bud

getin

g:  

Fix

ed

elem

ent

per

mon

th

Varia

bl eel

eme

nt p

ercl

ient

-vi

sit

Rev

enue

-$4

4.60

Per

sonn

el

expe

nses

$23,

200

$15.

10

Med

ical

su

pplie

s90

07.

40

Occ

upan

cy

expe

nses

6,50

02.

00

Adm

inis

trativ

e ex

pens

es

4,00

0

0.20

Tota

l ex

pens

es$3

4,60

0$2

4.70

Act

ual r

esul

ts fo

r Jul

y: R

even

ue$1

00,9

0 2P

erso

nnel

exp

ense

s$6

0,92

2M

edic

al s

uppl

ies

$18,

648

Occ

upan

cy e

xpen

ses

$11,

290

Adm

inis

trativ

e ex

pens

es$4

,594

The

spe

ndin

g va

rianc

e fo

r occ

upan

cy e

xpen

ses

in J

uly

wou

ld b

e cl

oses

t to:

   A.

 $15

0 F

B. $

190

F C

. $15

0 U

D

. $19

0 U

  230.

Hag

el C

linic

use

s cl

ient

-vis

its a

s its

mea

sure

of a

ctiv

ity. D

urin

g Ju

ly, t

he c

linic

bud

gete

d fo

r 2,3

00 c

lient

-vis

its, b

ut it

s ac

tual

leve

l of a

ctiv

ity w

as 2

,320

clie

nt-v

isits

. The

clin

ic h

as

prov

ided

the

follo

win

g da

ta c

once

rnin

g th

e fo

rmul

as u

sed

in it

s bu

dget

ing

and

its a

ctua

l re

sults

for J

uly:

Dat

a us

ed in

bud

getin

g:  

Fix

ed

elem

ent

per

mon

th

Varia

bl eel

eme

nt p

ercl

ient

-vi

sit

Rev

enue

-$4

4.60

Per

sonn

el

expe

nses

$23,

200

$15.

10

Med

ical

su

pplie

s90

07.

40

Occ

upan

cy

expe

nses

6,50

02.

00

Adm

inis

trativ

e ex

pens

es

4,00

0

0.20

Tota

l ex

pens

es$3

4,60

0$2

4.70

Act

ual r

esul

ts fo

r Jul

y:   R

even

ue$1

00,9

0 2P

erso

nnel

exp

ense

s$6

0,92

2M

edic

al s

uppl

ies

$18,

648

Occ

upan

cy e

xpen

ses

$11,

290

Adm

inis

trativ

e ex

pens

es$4

,594

The

ove

rall

reve

nue

and

spen

ding

var

ianc

e (i.

e., t

he v

aria

nce

for n

et o

pera

ting

inco

me

in

the

reve

nue

and

spen

ding

var

ianc

e co

lum

n on

the

reve

nue

and

spen

ding

var

ianc

es

repo

rt) fo

r Jul

y w

ould

be

clos

est t

o:  

  A. $

6,12

0 U

B.

 $5,

722

F C

. $5,

722

U

D. $

6,12

0 F

  231.

Die

mer

t Cor

pora

tion

base

s its

bud

gets

on

mac

hine

-hou

rs. T

he c

ompa

ny's

stat

ic p

lann

ing

budg

et fo

r Jun

e ap

pear

s be

low

:   B

udge

ted

num

ber o

f m

achi

ne-h

ours

5,60

0

Sup

plie

s (@

$9.

20 p

er

mac

hine

-hou

r)$5

1,5 20

Pow

er (@

$9.

30 p

er

mac

hine

-hou

r)52

,08 0

Sal

arie

s61

,60 0

Equ

ipm

ent d

epre

ciat

ion

67

,7 60

Tota

l$2

32,

960

Act

ual r

esul

ts fo

r the

mon

th w

ere:

  Act

ual n

umbe

r of

mac

hine

-hou

rs5,

900

Sup

plie

s$4

9,1 00

Pow

er$5

8,6 30

Sal

arie

s$6

0,6 80

Equ

ipm

ent d

epre

ciat

ion

$67,

1 40

The

spe

ndin

g va

rianc

e fo

r sup

plie

s co

sts

in th

e pe

rform

ance

repo

rt fo

r the

mon

th s

houl

d be

:

    A. $

5,18

0 F

B. $

2,42

0 U

C. $

5,18

0 U

D. $

2,42

0 F

  232.

Die

mer

t Cor

pora

tion

base

s its

bud

gets

on

mac

hine

-hou

rs. T

he c

ompa

ny's

stat

ic p

lann

ing

budg

et fo

r Jun

e ap

pear

s be

low

:   B

udge

ted

num

ber o

f m

achi

ne-h

ours

5,60

0

Sup

plie

s (@

$9.

20 p

er

mac

hine

-hou

r)$5

1,5 20

Pow

er (@

$9.

30 p

er

mac

hine

-hou

r)52

,08 0

Sal

arie

s61

,60 0

Equ

ipm

ent d

epre

ciat

ion

67

,7 60$2

32,

Tota

l96

0

Act

ual r

esul

ts fo

r the

mon

th w

ere:

  Act

ual n

umbe

r of

mac

hine

-hou

rs5,

900

Sup

plie

s$4

9,1 00

Pow

er$5

8,6 30

Sal

arie

s$6

0,6 80

Equ

ipm

ent d

epre

ciat

ion

$67,

1 40

The

spe

ndin

g va

rianc

e fo

r pow

er c

osts

in th

e pe

rform

ance

repo

rt fo

r the

mon

th s

houl

d be

:

    A. $

6,55

0 U

B. $

6,55

0 F

C. $

3,76

0 F

D. $

3,76

0 U

  233.

Die

mer

t Cor

pora

tion

base

s its

bud

gets

on

mac

hine

-hou

rs. T

he c

ompa

ny's

stat

ic p

lann

ing

budg

et fo

r Jun

e ap

pear

s be

low

:   B

udge

ted

num

ber o

f m

achi

ne-h

ours

5,60

0

Sup

plie

s (@

$9.

20 p

er

mac

hine

-hou

r)$5

1,5 20

Pow

er (@

$9.

30 p

er

mac

hine

-hou

r)52

,08 0

Sal

arie

s61

,60 0

Equ

ipm

ent d

epre

ciat

ion

67

,7 60

Tota

l$2

32,

960

Act

ual r

esul

ts fo

r the

mon

th w

ere:

  Act

ual n

umbe

r of

mac

hine

-hou

rs5,

900

Sup

plie

s$4

9,1 00

Pow

er$5

8,6 30

Sal

arie

s$6

0,6 80

Equ

ipm

ent d

epre

ciat

ion

$67,

1 40

The

spe

ndin

g va

rianc

e fo

r equ

ipm

ent d

epre

ciat

ion

in th

e pe

rform

ance

repo

rt fo

r the

m

onth

sho

uld

be:

    A. $

4,25

0 U

B. $

620

FC

. $4,

250

FD

. $62

0 U

  234.

Kude

j Prin

ting

uses

two

mea

sure

s of

act

ivity

, pre

ss ru

ns a

nd b

ook

set-u

ps, i

n th

e co

st

form

ulas

in it

s bu

dget

s an

d pe

rform

ance

repo

rts. T

he c

ost f

orm

ula

for w

ages

and

sal

arie

s is

$8,

360

per m

onth

plu

s $5

70 p

er p

ress

run

plus

$91

0 pe

r boo

k se

t-up.

The

com

pany

ex

pect

ed it

s ac

tivity

in M

ay to

be

194

pres

s ru

ns a

nd 7

4 bo

ok s

et-u

ps, b

ut th

e ac

tual

ac

tivity

was

195

pre

ss ru

ns a

nd 7

2 bo

ok s

et-u

ps. T

he a

ctua

l cos

t for

wag

es a

nd s

alar

ies

in M

ay w

as $

188,

370.

The

wag

es a

nd s

alar

ies

in th

e pl

anni

ng b

udge

t for

May

wou

ld b

e cl

oses

t to:

   A.

 $18

5,03

0 B.

 $18

8,37

0 C

. $18

7,40

4 D

. $18

6,28

0

  235.

Kude

j Prin

ting

uses

two

mea

sure

s of

act

ivity

, pre

ss ru

ns a

nd b

ook

set-u

ps, i

n th

e co

st

form

ulas

in it

s bu

dget

s an

d pe

rform

ance

repo

rts. T

he c

ost f

orm

ula

for w

ages

and

sal

arie

s

is $

8,36

0 pe

r mon

th p

lus

$570

per

pre

ss ru

n pl

us $

910

per b

ook

set-u

p. T

he c

ompa

ny

expe

cted

its

activ

ity in

May

to b

e 19

4 pr

ess

runs

and

74

book

set

-ups

, but

the

actu

al

activ

ity w

as 1

95 p

ress

runs

and

72

book

set

-ups

. The

act

ual c

ost f

or w

ages

and

sal

arie

s in

May

was

$18

8,37

0.

The

wag

es a

nd s

alar

ies

in th

e fle

xibl

e bu

dget

for M

ay w

ould

be

clos

est t

o:  

  A. $

185,

030

B. $

186,

280

C. $

188,

370

D. $

187,

240

  236.

Kude

j Prin

ting

uses

two

mea

sure

s of

act

ivity

, pre

ss ru

ns a

nd b

ook

set-u

ps, i

n th

e co

st

form

ulas

in it

s bu

dget

s an

d pe

rform

ance

repo

rts. T

he c

ost f

orm

ula

for w

ages

and

sal

arie

s is

$8,

360

per m

onth

plu

s $5

70 p

er p

ress

run

plus

$91

0 pe

r boo

k se

t-up.

The

com

pany

ex

pect

ed it

s ac

tivity

in M

ay to

be

194

pres

s ru

ns a

nd 7

4 bo

ok s

et-u

ps, b

ut th

e ac

tual

ac

tivity

was

195

pre

ss ru

ns a

nd 7

2 bo

ok s

et-u

ps. T

he a

ctua

l cos

t for

wag

es a

nd s

alar

ies

in M

ay w

as $

188,

370.

The

spen

ding

var

ianc

e fo

r wag

es a

nd s

alar

ies

in M

ay w

ould

be

clos

est t

o:  

  A. $

2,09

0 F

B. $

3,34

0 U

C

. $3,

340

F D

. $2,

090

U

  237.

Bobe

Air

uses

two

mea

sure

s of

act

ivity

, flig

hts

and

pass

enge

rs, i

n th

e co

st fo

rmul

as in

its

budg

ets

and

perfo

rman

ce re

ports

. The

cos

t for

mul

a fo

r pla

ne o

pera

ting

cost

s is

$44

,580

pe

r mon

th p

lus

$2,3

90 p

er fl

ight

plu

s $8

per

pas

seng

er. T

he c

ompa

ny e

xpec

ted

its

activ

ity in

May

to b

e 68

flig

hts

and

211

pass

enge

rs, b

ut th

e ac

tual

act

ivity

was

71

fligh

ts

and

210

pass

enge

rs. T

he a

ctua

l cos

t for

pla

ne o

pera

ting

cost

s in

May

was

$21

5,14

0.

The

plan

e op

erat

ing

cost

s in

the

plan

ning

bud

get f

or M

ay w

ould

be

clos

est t

o:  

  A. $

208,

788

B. $

215,

950

C. $

206,

050

D. $

215,

140

  238.

Bobe

Air

uses

two

mea

sure

s of

act

ivity

, flig

hts

and

pass

enge

rs, i

n th

e co

st fo

rmul

as in

its

budg

ets

and

perfo

rman

ce re

ports

. The

cos

t for

mul

a fo

r pla

ne o

pera

ting

cost

s is

$44

,580

pe

r mon

th p

lus

$2,3

90 p

er fl

ight

plu

s $8

per

pas

seng

er. T

he c

ompa

ny e

xpec

ted

its

activ

ity in

May

to b

e 68

flig

hts

and

211

pass

enge

rs, b

ut th

e ac

tual

act

ivity

was

71

fligh

ts

and

210

pass

enge

rs. T

he a

ctua

l cos

t for

pla

ne o

pera

ting

cost

s in

May

was

$21

5,14

0.

The

plan

e op

erat

ing

cost

s in

the

flexi

ble

budg

et fo

r May

wou

ld b

e cl

oses

t to:

 

  A. $

215,

950

B. $

208,

788

C. $

215,

140

D. $

217,

999

  239.

Bobe

Air

uses

two

mea

sure

s of

act

ivity

, flig

hts

and

pass

enge

rs, i

n th

e co

st fo

rmul

as in

its

budg

ets

and

perfo

rman

ce re

ports

. The

cos

t for

mul

a fo

r pla

ne o

pera

ting

cost

s is

$44

,580

pe

r mon

th p

lus

$2,3

90 p

er fl

ight

plu

s $8

per

pas

seng

er. T

he c

ompa

ny e

xpec

ted

its

activ

ity in

May

to b

e 68

flig

hts

and

211

pass

enge

rs, b

ut th

e ac

tual

act

ivity

was

71

fligh

ts

and

210

pass

enge

rs. T

he a

ctua

l cos

t for

pla

ne o

pera

ting

cost

s in

May

was

$21

5,14

0.

The

spen

ding

var

ianc

e fo

r pla

ne o

pera

ting

cost

s in

May

wou

ld b

e cl

oses

t to:

   A.

 $81

0 U

B.

 $6,

352

U

C. $

810

F D

. $6,

352

F

  240.

Deg

rego

rio C

orpo

ratio

n m

akes

a p

rodu

ct th

at u

ses

a m

ater

ial w

ith th

e fo

llow

ing

dire

ct

mat

eria

l sta

ndar

ds:

  Sta

ndar

d qu

antit

y3.

8ki

los

per

unit

Sta

ndar

d pr

ice

$7.0 0

per k

ilo

The

com

pany

pro

duce

d 5,

600

units

in N

ovem

ber u

sing

21,

750

kilo

s of

the

mat

eria

l. D

urin

g th

e m

onth

, the

com

pany

pur

chas

ed 2

4,80

0 ki

los

of th

e di

rect

mat

eria

l at a

tota

l co

st o

f $16

8,64

0. T

he d

irect

mat

eria

ls p

urch

ases

var

ianc

e is

com

pute

d w

hen

the

mat

eria

ls a

re p

urch

ased

. T

he m

ater

ials

qua

ntity

var

ianc

e fo

r Nov

embe

r is:

   A.

 $3,

290

F B.

 $3,

196

F C

. $3,

290

U

D. $

3,19

6 U

  241.

Deg

rego

rio C

orpo

ratio

n m

akes

a p

rodu

ct th

at u

ses

a m

ater

ial w

ith th

e fo

llow

ing

dire

ct

mat

eria

l sta

ndar

ds:

 

Sta

ndar

d qu

antit

y3.

8ki

los

per

unit

Sta

ndar

d pr

ice

$7.0 0

per k

ilo

The

com

pany

pro

duce

d 5,

600

units

in N

ovem

ber u

sing

21,

750

kilo

s of

the

mat

eria

l. D

urin

g th

e m

onth

, the

com

pany

pur

chas

ed 2

4,80

0 ki

los

of th

e di

rect

mat

eria

l at a

tota

l co

st o

f $16

8,64

0. T

he d

irect

mat

eria

ls p

urch

ases

var

ianc

e is

com

pute

d w

hen

the

mat

eria

ls a

re p

urch

ased

. T

he m

ater

ials

pric

e va

rianc

e fo

r Nov

embe

r is:

   A.

 $4,

256

F B.

 $4,

256

U

C. $

4,96

0 F

D. $

4,96

0 U

  242.

Can

evar

i Cor

pora

tion

mak

es a

pro

duct

that

use

s a

mat

eria

l with

the

follo

win

g st

anda

rds:

  Sta

ndar

d qu

antit

y3.

0ki

los

per

unit

Sta

ndar

d pr

ice

$2.0 0

per k

ilo

Sta

ndar

d co

st$6

.0 0pe

r uni

t

The

com

pany

bud

gete

d fo

r pro

duct

ion

of 1

,300

uni

ts in

Apr

il, b

ut a

ctua

l pro

duct

ion

was

1,

200

units

. The

com

pany

use

d 3,

750

kilo

s of

dire

ct m

ater

ial t

o pr

oduc

e th

is o

utpu

t. Th

e co

mpa

ny p

urch

ased

4,1

00 k

ilos

of th

e di

rect

mat

eria

l at a

tota

l cos

t of $

8,61

0. T

he d

irect

m

ater

ials

pur

chas

es v

aria

nce

is c

ompu

ted

whe

n th

e m

ater

ials

are

pur

chas

ed.

The

mat

eria

ls q

uant

ity v

aria

nce

for A

pril

is:  

  A. $

315

F B.

 $30

0 U

C

. $30

0 F

D. $

315

U

  243.

Can

evar

i Cor

pora

tion

mak

es a

pro

duct

that

use

s a

mat

eria

l with

the

follo

win

g st

anda

rds:

  Sta

ndar

d qu

antit

y3.

0ki

los

per

unit

Sta

ndar

d pr

ice

$2.0 0

per k

ilo

Sta

ndar

d co

st$6

.0 0pe

r uni

t

The

com

pany

bud

gete

d fo

r pro

duct

ion

of 1

,300

uni

ts in

Apr

il, b

ut a

ctua

l pro

duct

ion

was

1,

200

units

. The

com

pany

use

d 3,

750

kilo

s of

dire

ct m

ater

ial t

o pr

oduc

e th

is o

utpu

t. Th

e co

mpa

ny p

urch

ased

4,1

00 k

ilos

of th

e di

rect

mat

eria

l at a

tota

l cos

t of $

8,61

0. T

he d

irect

m

ater

ials

pur

chas

es v

aria

nce

is c

ompu

ted

whe

n th

e m

ater

ials

are

pur

chas

ed.

The

mat

eria

ls p

rice

varia

nce

for A

pril

is:  

  A. $

360

F B.

 $41

0 U

C

. $41

0 F

D. $

360

U

  244.

Blas

ter I

nc.,

man

ufac

ture

s po

rtabl

e ra

dios

. Eac

h ra

dio

requ

ires

3 un

its o

f Par

t XBE

Z52,

w

hich

has

a s

tand

ard

cost

of $

1.45

per

uni

t. D

urin

g M

ay, t

he c

ompa

ny p

urch

ased

12,

000

units

of t

he p

art f

or a

tota

l of $

18,0

00. A

lso

durin

g M

ay, t

he c

ompa

ny m

anuf

actu

red

3,00

0 ra

dios

, usi

ng 1

0,00

0 un

its o

f par

t XBE

Z52.

The

dire

ct m

ater

ials

pur

chas

es v

aria

nce

is

com

pute

d w

hen

the

mat

eria

ls a

re p

urch

ased

. D

urin

g M

ay, t

he m

ater

ials

pric

e va

rianc

e fo

r par

t XBE

Z52

was

:

    A. $

450

UB.

 $45

0 F

C. $

600

FD

. $60

0 U

  245.

Blas

ter I

nc.,

man

ufac

ture

s po

rtabl

e ra

dios

. Eac

h ra

dio

requ

ires

3 un

its o

f Par

t XBE

Z52,

w

hich

has

a s

tand

ard

cost

of $

1.45

per

uni

t. D

urin

g M

ay, t

he c

ompa

ny p

urch

ased

12,

000

units

of t

he p

art f

or a

tota

l of $

18,0

00. A

lso

durin

g M

ay, t

he c

ompa

ny m

anuf

actu

red

3,00

0 ra

dios

, usi

ng 1

0,00

0 un

its o

f par

t XBE

Z52.

The

dire

ct m

ater

ials

pur

chas

es v

aria

nce

is

com

pute

d w

hen

the

mat

eria

ls a

re p

urch

ased

. D

urin

g M

ay, t

he m

ater

ials

qua

ntity

var

ianc

e fo

r par

t XBE

Z52

was

:

    A. $

1,45

0 U

B. $

1,45

0 F

C. $

4,35

0 F

D. $

4,35

0 U

  246.

The

follo

win

g m

ater

ials

sta

ndar

ds h

ave

been

est

ablis

hed

for a

par

ticul

ar p

rodu

ct:

  Sta

ndar

d qu

antit

y pe

r un

it of

out

put

1.9

gram

s

Sta

ndar

d pr

ice

$18

.00

per

gram

The

follo

win

g da

ta p

erta

in to

ope

ratio

ns c

once

rnin

g th

e pr

oduc

t for

the

last

mon

th:

  Act

ual m

ater

ials

pu

rcha

sed

5,80

0gr

am

sA

ctua

l cos

t of

mat

eria

ls p

urch

ased

$108

,46

0 

Act

ual m

ater

ials

use

d in

pro

duct

ion

5,20

0gr

am

s

Act

ual o

utpu

t2,

700

unit

s

The

dire

ct m

ater

ials

pur

chas

es v

aria

nce

is c

ompu

ted

whe

n th

e m

ater

ials

are

pur

chas

ed.

Wha

t is

the

mat

eria

ls p

rice

varia

nce

for t

he m

onth

?  

  A. $

4,06

0 U

B.

 $3,

640

F C

. $3,

640

U

D. $

4,06

0 F

  247.

The

follo

win

g m

ater

ials

sta

ndar

ds h

ave

been

est

ablis

hed

for a

par

ticul

ar p

rodu

ct:

  Sta

ndar

d qu

antit

y pe

r un

it of

out

put

1.9

gram

s

Sta

ndar

d pr

ice

$18

.00

per

gram

The

follo

win

g da

ta p

erta

in to

ope

ratio

ns c

once

rnin

g th

e pr

oduc

t for

the

last

mon

th:

  Act

ual m

ater

ials

pu

rcha

sed

5,80

0gr

am

sA

ctua

l cos

t of

mat

eria

ls p

urch

ased

$108

,46

0 

Act

ual m

ater

ials

use

d in

pro

duct

ion

5,20

0gr

am

s

Act

ual o

utpu

t2,

700

unit

s

The

dire

ct m

ater

ials

pur

chas

es v

aria

nce

is c

ompu

ted

whe

n th

e m

ater

ials

are

pur

chas

ed.

Wha

t is

the

mat

eria

ls q

uant

ity v

aria

nce

for t

he m

onth

?  

  A. $

1,26

0 U

B.

 $1,

309

U

C. $

11,2

20 U

D

. $10

,800

U

  248.

Imrie

Cor

pora

tion

mak

es a

pro

duct

that

use

s a

mat

eria

l with

the

quan

tity

stan

dard

of 9

.5

gram

s pe

r uni

t of o

utpu

t and

the

pric

e st

anda

rd o

f $5.

00 p

er g

ram

. In

Janu

ary

the

com

pany

pro

duce

d 2,

900

units

usi

ng 2

6,94

0 gr

ams

of th

e di

rect

mat

eria

l. D

urin

g th

e m

onth

the

com

pany

pur

chas

ed 2

8,90

0 gr

ams

of th

e di

rect

mat

eria

l at $

4.90

per

gra

m.

The

dire

ct m

ater

ials

pur

chas

es v

aria

nce

is c

ompu

ted

whe

n th

e m

ater

ials

are

pur

chas

ed.

The

mat

eria

ls q

uant

ity v

aria

nce

for J

anua

ry is

:    A.

 $2,

989

F B.

 $3,

050

F C

. $2,

989

U

D. $

3,05

0 U

  249.

Imrie

Cor

pora

tion

mak

es a

pro

duct

that

use

s a

mat

eria

l with

the

quan

tity

stan

dard

of 9

.5

gram

s pe

r uni

t of o

utpu

t and

the

pric

e st

anda

rd o

f $5.

00 p

er g

ram

. In

Janu

ary

the

com

pany

pro

duce

d 2,

900

units

usi

ng 2

6,94

0 gr

ams

of th

e di

rect

mat

eria

l. D

urin

g th

e m

onth

the

com

pany

pur

chas

ed 2

8,90

0 gr

ams

of th

e di

rect

mat

eria

l at $

4.90

per

gra

m.

The

dire

ct m

ater

ials

pur

chas

es v

aria

nce

is c

ompu

ted

whe

n th

e m

ater

ials

are

pur

chas

ed.

The

mat

eria

ls p

rice

varia

nce

for J

anua

ry is

:    A.

 $2,

755

U

B. $

2,89

0 F

C. $

2,89

0 U

D

. $2,

755

F

  250.

Mel

rose

Cor

pora

tion

mak

es a

pro

duct

that

use

s a

mat

eria

l with

the

follo

win

g st

anda

rds:

  Sta

ndar

d qu

antit

y8.

4po

unds

per

un

itS

tand

ard

pric

e$6

.00

per p

ound

Sta

ndar

d co

st$5

0.4 0

per u

nit

The

com

pany

bud

gete

d fo

r pro

duct

ion

of 5

,800

uni

ts in

Sep

tem

ber,

but a

ctua

l pro

duct

ion

was

5,9

00 u

nits

. The

com

pany

use

d 50

,210

pou

nds

of d

irect

mat

eria

l to

prod

uce

this

ou

tput

. The

com

pany

pur

chas

ed 5

5,10

0 po

unds

of t

he d

irect

mat

eria

l at $

5.80

per

pou

nd.

The

dire

ct m

ater

ials

pur

chas

es v

aria

nce

is c

ompu

ted

whe

n th

e m

ater

ials

are

pur

chas

ed.

The

mat

eria

ls q

uant

ity v

aria

nce

for S

epte

mbe

r is:

   A.

 $3,

770

F B.

 $3,

900

U

C. $

3,77

0 U

D

. $3,

900

F

  251.

Mel

rose

Cor

pora

tion

mak

es a

pro

duct

that

use

s a

mat

eria

l with

the

follo

win

g st

anda

rds:

  Sta

ndar

d qu

antit

y8.

4po

unds

per

un

itS

tand

ard

pric

e$6

.00

per p

ound

Sta

ndar

d co

st$5

0.4 0

per u

nit

The

com

pany

bud

gete

d fo

r pro

duct

ion

of 5

,800

uni

ts in

Sep

tem

ber,

but a

ctua

l pro

duct

ion

was

5,9

00 u

nits

. The

com

pany

use

d 50

,210

pou

nds

of d

irect

mat

eria

l to

prod

uce

this

ou

tput

. The

com

pany

pur

chas

ed 5

5,10

0 po

unds

of t

he d

irect

mat

eria

l at $

5.80

per

pou

nd.

The

dire

ct m

ater

ials

pur

chas

es v

aria

nce

is c

ompu

ted

whe

n th

e m

ater

ials

are

pur

chas

ed.

The

mat

eria

ls p

rice

varia

nce

for S

epte

mbe

r is:

   A.

 $11

,020

F

B. $

9,91

2 U

C

. $9,

912

F

D. $

11,0

20 U

  252.

Sten

ch F

oods

Cor

pora

tion

uses

a s

tand

ard

cost

sys

tem

to c

olle

ct c

osts

rela

ted

to th

e pr

oduc

tion

of it

s ga

rlic

flavo

red

yogu

rt. T

he g

arlic

(mat

eria

ls) s

tand

ards

for e

ach

cont

aine

r of

yog

urt p

rodu

ced

are

0.8

ounc

es o

f cru

shed

gar

lic a

t a s

tand

ard

cost

of $

2.30

per

ou

nce.

Dur

ing

the

mon

th o

f Jun

e, S

tenc

h pu

rcha

sed

75,0

00 o

unce

s of

cru

shed

gar

lic a

t a to

tal

cost

of $

171,

000.

Ste

nch

used

64,

000

of th

ese

ounc

es to

pro

duce

71,

500

cont

aine

rs o

f yo

gurt.

The

dire

ct m

ater

ials

pur

chas

es v

aria

nce

is c

ompu

ted

whe

n th

e m

ater

ials

are

pur

chas

ed.

Wha

t is

Sten

ch's

mat

eria

ls p

rice

varia

nce

for J

une?

   A.

 $1,

500

Favo

rabl

e B.

 $15

,640

Unf

avor

able

C

. $17

,250

Fav

orab

le

D. $

23,8

00 F

avor

able

  253.

Sten

ch F

oods

Cor

pora

tion

uses

a s

tand

ard

cost

sys

tem

to c

olle

ct c

osts

rela

ted

to th

e pr

oduc

tion

of it

s ga

rlic

flavo

red

yogu

rt. T

he g

arlic

(mat

eria

ls) s

tand

ards

for e

ach

cont

aine

r of

yog

urt p

rodu

ced

are

0.8

ounc

es o

f cru

shed

gar

lic a

t a s

tand

ard

cost

of $

2.30

per

ou

nce.

Dur

ing

the

mon

th o

f Jun

e, S

tenc

h pu

rcha

sed

75,0

00 o

unce

s of

cru

shed

gar

lic a

t a to

tal

cost

of $

171,

000.

Ste

nch

used

64,

000

of th

ese

ounc

es to

pro

duce

71,

500

cont

aine

rs o

f yo

gurt.

The

dire

ct m

ater

ials

pur

chas

es v

aria

nce

is c

ompu

ted

whe

n th

e m

ater

ials

are

pur

chas

ed.

Wha

t is

Sten

ch's

mat

eria

ls q

uant

ity v

aria

nce

for J

une?

   A.

 $1,

500

Favo

rabl

e B.

 $15

,640

Unf

avor

able

C

. $17

,250

Fav

orab

le

D. $

23,8

00 F

avor

able

  254.

Jack

son

Indu

strie

s us

es a

sta

ndar

d co

st s

yste

m in

whi

ch d

irect

mat

eria

ls in

vent

ory

is

carri

ed a

t sta

ndar

d co

st. J

acks

on h

as e

stab

lishe

d th

e fo

llow

ing

stan

dard

s fo

r one

uni

t of

prod

uct.

   

Stan

dard

Q

uan

tity

Stan

dard

Pr

ice or

R

ate

Stan

dard

C

ost

Dire

ct m

ate

rials

5 po

un ds

$3.6

0 pe

r po

un d

$18.

0 0

Dire

ct la

bor

1.25

ho

urs

$12.

00

per

hour

$15.

0 0

Dur

ing

May

, Jac

kson

pur

chas

ed 1

25,0

00 p

ound

s of

dire

ct m

ater

ial a

t a to

tal c

ost o

f $4

75,0

00. T

he to

tal f

acto

ry w

ages

for M

ay w

ere

$364

,000

, 90

perc

ent o

f whi

ch w

ere

for

dire

ct la

bor.

Jack

son

man

ufac

ture

d 22

,000

uni

ts o

f pro

duct

dur

ing

May

usi

ng 1

08,0

00

poun

ds o

f dire

ct m

ater

ial a

nd 2

8,00

0 di

rect

labo

r-hou

rs.

The

pric

e va

rianc

e fo

r the

dire

ct m

ater

ial a

cqui

red

by J

acks

on In

dust

ries

durin

g M

ay is

:

    A. $

21,6

00 F

avor

able

B. $

25,0

00 U

nfav

orab

leC

. $28

,000

Fav

orab

leD

. $21

,600

Unf

avor

able

  255.

Jack

son

Indu

strie

s us

es a

sta

ndar

d co

st s

yste

m in

whi

ch d

irect

mat

eria

ls in

vent

ory

is

carri

ed a

t sta

ndar

d co

st. J

acks

on h

as e

stab

lishe

d th

e fo

llow

ing

stan

dard

s fo

r one

uni

t of

prod

uct.

   

Stan

dard

Q

uan

tity

Stan

dard

Pr

ice or

R

ate

Stan

dard

C

ost

Dire

ct m

ate

rials

5 po

un ds

$3.6

0 pe

r po

un d

$18.

0 0

Dire

ct la

bor

1.25

ho

urs

$12.

00

per

hour

$15.

0 0

Dur

ing

May

, Jac

kson

pur

chas

ed 1

25,0

00 p

ound

s of

dire

ct m

ater

ial a

t a to

tal c

ost o

f $4

75,0

00. T

he to

tal f

acto

ry w

ages

for M

ay w

ere

$364

,000

, 90

perc

ent o

f whi

ch w

ere

for

dire

ct la

bor.

Jack

son

man

ufac

ture

d 22

,000

uni

ts o

f pro

duct

dur

ing

May

usi

ng 1

08,0

00

poun

ds o

f dire

ct m

ater

ial a

nd 2

8,00

0 di

rect

labo

r-hou

rs.

The

mat

eria

ls q

uant

ity v

aria

nce

for M

ay is

:

    A. $

7,20

0 U

nfav

orab

leB.

 $7,

600

Favo

rabl

eC

. $5,

850

Unf

avor

able

D. $

7,20

0 Fa

vora

ble

  256.

Jack

son

Indu

strie

s us

es a

sta

ndar

d co

st s

yste

m in

whi

ch d

irect

mat

eria

ls in

vent

ory

is

carri

ed a

t sta

ndar

d co

st. J

acks

on h

as e

stab

lishe

d th

e fo

llow

ing

stan

dard

s fo

r one

uni

t of

prod

uct.

   

Stan

dard

Q

uan

tity

Stan

dard

Pr

ice or

R

ate

Stan

dard

C

ost

Dire

ct m

ate

rials

5 po

un ds

$3.6

0 pe

r po

un d

$18.

0 0

Dire

ct la

bor

1.25

ho

urs

$12.

00

per

hour

$15.

0 0

Dur

ing

May

, Jac

kson

pur

chas

ed 1

25,0

00 p

ound

s of

dire

ct m

ater

ial a

t a to

tal c

ost o

f $4

75,0

00. T

he to

tal f

acto

ry w

ages

for M

ay w

ere

$364

,000

, 90

perc

ent o

f whi

ch w

ere

for

dire

ct la

bor.

Jack

son

man

ufac

ture

d 22

,000

uni

ts o

f pro

duct

dur

ing

May

usi

ng 1

08,0

00

poun

ds o

f dire

ct m

ater

ial a

nd 2

8,00

0 di

rect

labo

r-hou

rs.

The

labo

r rat

e va

rianc

e fo

r May

is:

    A. $

8,40

0 Fa

vora

ble

B. $

7,20

0 U

nfav

orab

leC

. $8,

400

Unf

avor

able

D. $

6,00

0 Fa

vora

ble

  257.

Jack

son

Indu

strie

s us

es a

sta

ndar

d co

st s

yste

m in

whi

ch d

irect

mat

eria

ls in

vent

ory

is

carri

ed a

t sta

ndar

d co

st. J

acks

on h

as e

stab

lishe

d th

e fo

llow

ing

stan

dard

s fo

r one

uni

t of

prod

uct.

   

Stan

dard

Q

uan

tity

Stan

dard

Pr

ice or

R

ate

Stan

dard

C

ost

Dire

ct m

ate

rials

5 po

un ds

$3.6

0 pe

r po

un d

$18.

0 0

Dire

ct la

bor

1.25

ho

urs

$12.

00

per

hour

$15.

0 0

Dur

ing

May

, Jac

kson

pur

chas

ed 1

25,0

00 p

ound

s of

dire

ct m

ater

ial a

t a to

tal c

ost o

f $4

75,0

00. T

he to

tal f

acto

ry w

ages

for M

ay w

ere

$364

,000

, 90

perc

ent o

f whi

ch w

ere

for

dire

ct la

bor.

Jack

son

man

ufac

ture

d 22

,000

uni

ts o

f pro

duct

dur

ing

May

usi

ng 1

08,0

00

poun

ds o

f dire

ct m

ater

ial a

nd 2

8,00

0 di

rect

labo

r-hou

rs.

The

labo

r effi

cien

cy v

aria

nce

for M

ay is

:

    A. $

5,85

0 Fa

vora

ble

B. $

7,20

0 Fa

vora

ble

C. $

6,00

0 U

nfav

orab

leD

. $5,

850

Unf

avor

able

  258.

The

Col

lins

Cor

pora

tion

uses

sta

ndar

d co

stin

g an

d ha

s es

tabl

ishe

d th

e fo

llow

ing

dire

ct

mat

eria

l and

dire

ct la

bor s

tand

ards

for e

ach

unit

of th

e si

ngle

pro

duct

it m

akes

: •

Dire

ct m

ater

ials

: 4 g

allo

ns a

t $8

per g

allo

n •

Dire

ct la

bor:

1 ho

ur a

t $16

per

hou

r D

urin

g Ju

ly, t

he c

ompa

ny m

ade

6,00

0 un

its o

f pro

duct

and

incu

rred

the

follo

win

g co

sts:

• D

irect

mat

eria

ls p

urch

ased

: 26,

800

gallo

ns a

t $8.

20 p

er g

allo

n •

Dire

ct m

ater

ials

use

d: 2

5,20

0 ga

llons

• D

irect

labo

r use

d: 5

,600

hou

rs a

t $15

.30

per h

our

The

dire

ct m

ater

ials

pur

chas

es v

aria

nce

is c

ompu

ted

whe

n th

e m

ater

ials

are

pur

chas

ed.

The

mat

eria

ls p

rice

varia

nce

for J

uly

was

:    A.

 $5,

360

Favo

rabl

e B.

 $5,

360

Unf

avor

able

C

. $5,

040

Favo

rabl

e D

. $5,

040

Unf

avor

able

  259.

The

Col

lins

Cor

pora

tion

uses

sta

ndar

d co

stin

g an

d ha

s es

tabl

ishe

d th

e fo

llow

ing

dire

ct

mat

eria

l and

dire

ct la

bor s

tand

ards

for e

ach

unit

of th

e si

ngle

pro

duct

it m

akes

:

• Dire

ct m

ater

ials

: 4 g

allo

ns a

t $8

per g

allo

n• D

irect

labo

r: 1

hour

at $

16 p

er h

our

Dur

ing

July

, the

com

pany

mad

e 6,

000

units

of p

rodu

ct a

nd in

curre

d th

e fo

llow

ing

cost

s:

• Dire

ct m

ater

ials

pur

chas

ed: 2

6,80

0 ga

llons

at $

8.20

per

gal

lon

• Dire

ct m

ater

ials

use

d: 2

5,20

0 ga

llons

• Dire

ct la

bor u

sed:

5,6

00 h

ours

at $

15.3

0 pe

r hou

r

The

dire

ct m

ater

ials

pur

chas

es v

aria

nce

is c

ompu

ted

whe

n th

e m

ater

ials

are

pur

chas

ed.

The

mat

eria

ls q

uant

ity v

aria

nce

for J

uly

was

:    A.

 $22

,960

Unf

avor

able

B.

 $22

,400

Unf

avor

able

C

. $9,

600

Unf

avor

able

D

. $9,

840

Unf

avor

able

  260.

The

Col

lins

Cor

pora

tion

uses

sta

ndar

d co

stin

g an

d ha

s es

tabl

ishe

d th

e fo

llow

ing

dire

ct

mat

eria

l and

dire

ct la

bor s

tand

ards

for e

ach

unit

of th

e si

ngle

pro

duct

it m

akes

:

• Dire

ct m

ater

ials

: 4 g

allo

ns a

t $8

per g

allo

n• D

irect

labo

r: 1

hour

at $

16 p

er h

our

Dur

ing

July

, the

com

pany

mad

e 6,

000

units

of p

rodu

ct a

nd in

curre

d th

e fo

llow

ing

cost

s:

• Dire

ct m

ater

ials

pur

chas

ed: 2

6,80

0 ga

llons

at $

8.20

per

gal

lon

• Dire

ct m

ater

ials

use

d: 2

5,20

0 ga

llons

• Dire

ct la

bor u

sed:

5,6

00 h

ours

at $

15.3

0 pe

r hou

r

The

dire

ct m

ater

ials

pur

chas

es v

aria

nce

is c

ompu

ted

whe

n th

e m

ater

ials

are

pur

chas

ed.

The

labo

r rat

e va

rianc

e fo

r Jul

y w

as:  

  A. $

3,92

0 U

nfav

orab

le

B. $

6,12

0 U

nfav

orab

le

C. $

1,12

0 Fa

vora

ble

D. $

3,92

0 Fa

vora

ble

  261.

The

Col

lins

Cor

pora

tion

uses

sta

ndar

d co

stin

g an

d ha

s es

tabl

ishe

d th

e fo

llow

ing

dire

ct

mat

eria

l and

dire

ct la

bor s

tand

ards

for e

ach

unit

of th

e si

ngle

pro

duct

it m

akes

:

• Dire

ct m

ater

ials

: 4 g

allo

ns a

t $8

per g

allo

n• D

irect

labo

r: 1

hour

at $

16 p

er h

our

Dur

ing

July

, the

com

pany

mad

e 6,

000

units

of p

rodu

ct a

nd in

curre

d th

e fo

llow

ing

cost

s:

• Dire

ct m

ater

ials

pur

chas

ed: 2

6,80

0 ga

llons

at $

8.20

per

gal

lon

• Dire

ct m

ater

ials

use

d: 2

5,20

0 ga

llons

• Dire

ct la

bor u

sed:

5,6

00 h

ours

at $

15.3

0 pe

r hou

r

The

dire

ct m

ater

ials

pur

chas

es v

aria

nce

is c

ompu

ted

whe

n th

e m

ater

ials

are

pur

chas

ed.

The

labo

r effi

cien

cy v

aria

nce

for J

uly

was

:    A.

 $6,

400

Favo

rabl

e B.

 $89

,600

Fav

orab

le

C. $

10,3

20 F

avor

able

D

. $6,

120

Favo

rabl

e

  262.

Bere

nds

Cor

pora

tion

mak

es a

pro

duct

with

the

follo

win

g st

anda

rd c

osts

:    

Stan

dard

Q

uan

tity or

Hou

r s

Stan

dard

Pr

ice or

R

ate

Dire

ct m

ater

ials

9.2

poun ds

$3.0

0 pe

r po

un d

Dire

ct la

bor

0.3

hour

s

$17.

00

per

hour

Varia

ble

over

head

0.3

hour

s

$3.0

0 pe

r ho

ur

The

com

pany

repo

rted

the

follo

win

g re

sults

con

cern

ing

this

pro

duct

in A

pril.

  Act

ual o

utpu

t8,

80 0un

its

Raw

mat

eria

ls u

sed

in

prod

uctio

n78

,1 50po

und

sP

urch

ases

of r

aw

mat

eria

ls85

,9 00po

und

sA

ctua

l dire

ct la

bor-

hour

s2,

56 0ho

urs

Act

ual c

ost o

f raw

m

ater

ials

pur

chas

es$2

40,5

20 

Act

ual d

irect

labo

r co

st$3

9,42

4 

Act

ual v

aria

ble

over

head

cos

t$6

,9 12 

The

com

pany

app

lies

varia

ble

over

head

on

the

basi

s of

dire

ct la

bor-h

ours

. The

dire

ct

mat

eria

ls p

urch

ases

var

ianc

e is

com

pute

d w

hen

the

mat

eria

ls a

re p

urch

ased

. T

he m

ater

ials

qua

ntity

var

ianc

e fo

r Apr

il is

:

    A. $

8,43

0 U

B. $

8,43

0 F

C. $

7,86

8 U

D. $

7,86

8 F

  263.

Bere

nds

Cor

pora

tion

mak

es a

pro

duct

with

the

follo

win

g st

anda

rd c

osts

:    

Stan

dard

Q

uan

tity or

Hou

r s

Stan

dard

Pr

ice or

R

ate

Dire

ct m

ater

ials

9.2

poun ds

$3.0

0 pe

r po

un d

Dire

ct la

bor

0.3

hour

s

$17.

00

per

hour

Varia

ble

over

head

0.3

hour

s

$3.0

0 pe

r ho

ur

The

com

pany

repo

rted

the

follo

win

g re

sults

con

cern

ing

this

pro

duct

in A

pril.

  Act

ual o

utpu

t8,

80 0un

its

Raw

mat

eria

ls u

sed

in

prod

uctio

n78

,1 50po

und

sP

urch

ases

of r

aw

mat

eria

ls85

,9 00po

und

sA

ctua

l dire

ct la

bor-

hour

s2,

56 0ho

urs

Act

ual c

ost o

f raw

m

ater

ials

pur

chas

es$2

40,5

20 

Act

ual d

irect

labo

r co

st$3

9,42

4 

Act

ual v

aria

ble

over

head

cos

t$6

,9 12 

The

com

pany

app

lies

varia

ble

over

head

on

the

basi

s of

dire

ct la

bor-h

ours

. The

dire

ct

mat

eria

ls p

urch

ases

var

ianc

e is

com

pute

d w

hen

the

mat

eria

ls a

re p

urch

ased

. T

he m

ater

ials

pric

e va

rianc

e fo

r Apr

il is

:

    A. $

17,1

80 U

B. $

16,1

92 F

C. $

16,1

92 U

D. $

17,1

80 F

  264.

Bere

nds

Cor

pora

tion

mak

es a

pro

duct

with

the

follo

win

g st

anda

rd c

osts

:    

Stan

dard

Q

uan

tity or

Hou

r s

Stan

dard

Pr

ice or

R

ate

Dire

ct m

ater

ials

9.2

poun ds

$3.0

0 pe

r po

un d

Dire

ct la

bor

0.3

hour

s

$17.

00

per

hour

Varia

ble

over

head

0.3

hour

s

$3.0

0 pe

r ho

ur

The

com

pany

repo

rted

the

follo

win

g re

sults

con

cern

ing

this

pro

duct

in A

pril.

  Act

ual o

utpu

t8,

80 0un

its

Raw

mat

eria

ls u

sed

in

prod

uctio

n78

,1 50po

und

sP

urch

ases

of r

aw

mat

eria

ls85

,9 00po

und

sA

ctua

l dire

ct la

bor-

hour

s2,

56 0ho

urs

Act

ual c

ost o

f raw

m

ater

ials

pur

chas

es$2

40,5

20 

Act

ual d

irect

labo

r co

st$3

9,42

4 

Act

ual v

aria

ble

over

head

cos

t$6

,9 12 

The

com

pany

app

lies

varia

ble

over

head

on

the

basi

s of

dire

ct la

bor-h

ours

. The

dire

ct

mat

eria

ls p

urch

ases

var

ianc

e is

com

pute

d w

hen

the

mat

eria

ls a

re p

urch

ased

. T

he la

bor e

ffici

ency

var

ianc

e fo

r Apr

il is

:

    A. $

1,23

2 F

B. $

1,36

0 F

C. $

1,36

0 U

D. $

1,23

2 U

  265.

Bere

nds

Cor

pora

tion

mak

es a

pro

duct

with

the

follo

win

g st

anda

rd c

osts

:    

Stan

dard

Q

uan

tity or

Hou

r s

Stan

dard

Pr

ice or

R

ate

Dire

ct m

ater

ials

9.2

poun ds

$3.0

0 pe

r po

un d

Dire

ct la

bor

0.3

hour

s

$17.

00

per

hour

Varia

ble

over

head

0.3

hour

s

$3.0

0 pe

r ho

ur

The

com

pany

repo

rted

the

follo

win

g re

sults

con

cern

ing

this

pro

duct

in A

pril.

  Act

ual o

utpu

t8,

80 0un

its

Raw

mat

eria

ls u

sed

in

prod

uctio

n78

,1 50po

und

sP

urch

ases

of r

aw

mat

eria

ls85

,9 00po

und

sA

ctua

l dire

ct la

bor-

hour

s2,

56 0ho

urs

Act

ual c

ost o

f raw

m

ater

ials

pur

chas

es$2

40,5

20 

Act

ual d

irect

labo

r co

st$3

9,42

4 

Act

ual v

aria

ble

over

head

cos

t$6

,9 12 

The

com

pany

app

lies

varia

ble

over

head

on

the

basi

s of

dire

ct la

bor-h

ours

. The

dire

ct

mat

eria

ls p

urch

ases

var

ianc

e is

com

pute

d w

hen

the

mat

eria

ls a

re p

urch

ased

. T

he la

bor r

ate

varia

nce

for A

pril

is:

    A. $

4,22

4 F

B. $

4,22

4 U

C. $

4,09

6 U

D. $

4,09

6 F

  266.

Bere

nds

Cor

pora

tion

mak

es a

pro

duct

with

the

follo

win

g st

anda

rd c

osts

:    

Stan

dard

Q

uan

tity or

Hou

r s

Stan

dard

Pr

ice or

R

ate

Dire

ct m

ater

ials

9.2

poun ds

$3.0

0 pe

r po

un d

Dire

ct la

bor

0.3

hour

s

$17.

00

per

hour

Varia

ble

over

head

0.3

hour

s

$3.0

0 pe

r ho

ur

The

com

pany

repo

rted

the

follo

win

g re

sults

con

cern

ing

this

pro

duct

in A

pril.

 

8,80

unit

Act

ual o

utpu

t0

sR

aw m

ater

ials

use

d in

pr

oduc

tion

78,1 50

pou

nds

Pur

chas

es o

f raw

m

ater

ials

85,9 00

pou

nds

Act

ual d

irect

labo

r-ho

urs

2,56 0

hou

rsA

ctua

l cos

t of r

aw

mat

eria

ls p

urch

ases

$240

,520

 

Act

ual d

irect

labo

r co

st$3

9,42

4 

Act

ual v

aria

ble

over

head

cos

t$6

,9 12 

The

com

pany

app

lies

varia

ble

over

head

on

the

basi

s of

dire

ct la

bor-h

ours

. The

dire

ct

mat

eria

ls p

urch

ases

var

ianc

e is

com

pute

d w

hen

the

mat

eria

ls a

re p

urch

ased

. T

he v

aria

ble

over

head

effi

cien

cy v

aria

nce

for A

pril

is:

    A. $

240

FB.

 $21

6 U

C. $

216

FD

. $24

0 U

  267.

Bere

nds

Cor

pora

tion

mak

es a

pro

duct

with

the

follo

win

g st

anda

rd c

osts

:    

Stan

dard

Q

uan

tity or

Hou

r s

Stan

dard

Pr

ice or

R

ate

Dire

ct m

ater

ials

9.2

poun ds

$3.0

0 pe

r po

un d

0.3

$17.

0

Dire

ct la

bor

hour

s0

per

hour

Varia

ble

over

head

0.3

hour

s

$3.0

0 pe

r ho

ur

The

com

pany

repo

rted

the

follo

win

g re

sults

con

cern

ing

this

pro

duct

in A

pril.

  Act

ual o

utpu

t8,

80 0un

its

Raw

mat

eria

ls u

sed

in

prod

uctio

n78

,1 50po

und

sP

urch

ases

of r

aw

mat

eria

ls85

,9 00po

und

sA

ctua

l dire

ct la

bor-

hour

s2,

56 0ho

urs

Act

ual c

ost o

f raw

m

ater

ials

pur

chas

es$2

40,5

20 

Act

ual d

irect

labo

r co

st$3

9,42

4 

Act

ual v

aria

ble

over

head

cos

t$6

,9 12 

The

com

pany

app

lies

varia

ble

over

head

on

the

basi

s of

dire

ct la

bor-h

ours

. The

dire

ct

mat

eria

ls p

urch

ases

var

ianc

e is

com

pute

d w

hen

the

mat

eria

ls a

re p

urch

ased

. T

he v

aria

ble

over

head

rate

var

ianc

e fo

r Apr

il is

:

    A. $

792

FB.

 $79

2 U

C. $

768

FD

. $76

8 U

  268.

Long

view

Hos

pita

l per

form

s bl

ood

test

s in

its

labo

rato

ry. T

he fo

llow

ing

stan

dard

s ha

ve

been

set

for e

ach

bloo

d te

st p

erfo

rmed

:  

Stan

dard

St

anda

rd

 Q

uant

ity o

r H

ours

Pric

e or

Rat

e

Dire

ct

mat

eria

ls2.

0 pl

ates

$2.7

5 pe

r pl

ate

Dire

ct

labo

r0.

2 ho

urs

$15.

00 p

er

hour

Varia

ble

over

head

0.2

hour

s$7

.00

per h

our

Dur

ing

May

, the

labo

rato

ry p

erfo

rmed

1,5

00 b

lood

test

s. O

n M

ay 1

ther

e w

ere

no d

irect

m

ater

ials

(pla

tes)

on

hand

; afte

r a p

late

is u

sed

for a

blo

od te

st it

is d

isca

rded

. Var

iabl

e ov

erhe

ad is

ass

igne

d to

blo

od te

sts

on th

e ba

sis

of s

tand

ard

dire

ct la

bor-h

ours

. The

fo

llow

ing

even

ts o

ccur

red

durin

g M

ay:

• 3,

600

plat

es w

ere

purc

hase

d fo

r $9,

540

• 3,

200

plat

es w

ere

used

for b

lood

test

s •

340

actu

al d

irect

labo

r-hou

rs w

ere

wor

ked

at a

cos

t of $

5,55

0 T

he d

irect

mat

eria

ls p

urch

ases

var

ianc

e is

com

pute

d w

hen

the

mat

eria

ls a

re p

urch

ased

. T

he m

ater

ials

pric

e va

rianc

e fo

r May

is:

    A. $

360

FB.

 $36

0 U

C. $

740

FD

. $74

0 U

  269.

Long

view

Hos

pita

l per

form

s bl

ood

test

s in

its

labo

rato

ry. T

he fo

llow

ing

stan

dard

s ha

ve

been

set

for e

ach

bloo

d te

st p

erfo

rmed

:    

Stan

dard

Q

uant

ity o

r H

ours

Stan

dard

Pr

ice

or R

ate

Dire

ct

mat

eria

ls2.

0 pl

ates

$2.7

5 pe

r pl

ate

Dire

ct

labo

r0.

2 ho

urs

$15.

00 p

er

hour

Varia

ble

over

head

0.2

hour

s$7

.00

per h

our

Dur

ing

May

, the

labo

rato

ry p

erfo

rmed

1,5

00 b

lood

test

s. O

n M

ay 1

ther

e w

ere

no d

irect

m

ater

ials

(pla

tes)

on

hand

; afte

r a p

late

is u

sed

for a

blo

od te

st it

is d

isca

rded

. Var

iabl

e ov

erhe

ad is

ass

igne

d to

blo

od te

sts

on th

e ba

sis

of s

tand

ard

dire

ct la

bor-h

ours

. The

fo

llow

ing

even

ts o

ccur

red

durin

g M

ay:

• 3,

600

plat

es w

ere

purc

hase

d fo

r $9,

540

• 3,

200

plat

es w

ere

used

for b

lood

test

s •

340

actu

al d

irect

labo

r-hou

rs w

ere

wor

ked

at a

cos

t of $

5,55

0 T

he d

irect

mat

eria

ls p

urch

ases

var

ianc

e is

com

pute

d w

hen

the

mat

eria

ls a

re p

urch

ased

. T

he m

ater

ials

qua

ntity

var

ianc

e fo

r May

is:

    A. $

1,65

0 F

B. $

1,65

0 U

C. $

550

UD

. $72

0 F

  270.

Long

view

Hos

pita

l per

form

s bl

ood

test

s in

its

labo

rato

ry. T

he fo

llow

ing

stan

dard

s ha

ve

been

set

for e

ach

bloo

d te

st p

erfo

rmed

:    

Stan

dard

Q

uant

ity o

r H

ours

Stan

dard

Pr

ice

or R

ate

Dire

ct

mat

eria

ls2.

0 pl

ates

$2.7

5 pe

r pl

ate

Dire

ct

labo

r0.

2 ho

urs

$15.

00 p

er

hour

Varia

ble

over

head

0.2

hour

s$7

.00

per h

our

Dur

ing

May

, the

labo

rato

ry p

erfo

rmed

1,5

00 b

lood

test

s. O

n M

ay 1

ther

e w

ere

no d

irect

m

ater

ials

(pla

tes)

on

hand

; afte

r a p

late

is u

sed

for a

blo

od te

st it

is d

isca

rded

. Var

iabl

e ov

erhe

ad is

ass

igne

d to

blo

od te

sts

on th

e ba

sis

of s

tand

ard

dire

ct la

bor-h

ours

. The

fo

llow

ing

even

ts o

ccur

red

durin

g M

ay:

• 3,

600

plat

es w

ere

purc

hase

d fo

r $9,

540

• 3,

200

plat

es w

ere

used

for b

lood

test

s •

340

actu

al d

irect

labo

r-hou

rs w

ere

wor

ked

at a

cos

t of $

5,55

0 T

he d

irect

mat

eria

ls p

urch

ases

var

ianc

e is

com

pute

d w

hen

the

mat

eria

ls a

re p

urch

ased

.

The

labo

r rat

e va

rianc

e fo

r May

is:

    A. $

225

FB.

 $22

5 U

C. $

450

FD

. $45

0 U

  271.

Long

view

Hos

pita

l per

form

s bl

ood

test

s in

its

labo

rato

ry. T

he fo

llow

ing

stan

dard

s ha

ve

been

set

for e

ach

bloo

d te

st p

erfo

rmed

:    

Stan

dard

Q

uant

ity o

r H

ours

Stan

dard

Pr

ice

or R

ate

Dire

ct

mat

eria

ls2.

0 pl

ates

$2.7

5 pe

r pl

ate

Dire

ct

labo

r0.

2 ho

urs

$15.

00 p

er

hour

Varia

ble

over

head

0.2

hour

s$7

.00

per h

our

Dur

ing

May

, the

labo

rato

ry p

erfo

rmed

1,5

00 b

lood

test

s. O

n M

ay 1

ther

e w

ere

no d

irect

m

ater

ials

(pla

tes)

on

hand

; afte

r a p

late

is u

sed

for a

blo

od te

st it

is d

isca

rded

. Var

iabl

e ov

erhe

ad is

ass

igne

d to

blo

od te

sts

on th

e ba

sis

of s

tand

ard

dire

ct la

bor-h

ours

. The

fo

llow

ing

even

ts o

ccur

red

durin

g M

ay:

• 3,

600

plat

es w

ere

purc

hase

d fo

r $9,

540

• 3,

200

plat

es w

ere

used

for b

lood

test

s •

340

actu

al d

irect

labo

r-hou

rs w

ere

wor

ked

at a

cos

t of $

5,55

0 T

he d

irect

mat

eria

ls p

urch

ases

var

ianc

e is

com

pute

d w

hen

the

mat

eria

ls a

re p

urch

ased

. T

he la

bor e

ffici

ency

var

ianc

e fo

r May

is:

    A. $

600

FB.

 $60

0 U

C. $

515

UD

. $51

5 F

 

272.

Long

view

Hos

pita

l per

form

s bl

ood

test

s in

its

labo

rato

ry. T

he fo

llow

ing

stan

dard

s ha

ve

been

set

for e

ach

bloo

d te

st p

erfo

rmed

:    

Stan

dard

Q

uant

ity o

r H

ours

Stan

dard

Pr

ice

or R

ate

Dire

ct

mat

eria

ls2.

0 pl

ates

$2.7

5 pe

r pl

ate

Dire

ct

labo

r0.

2 ho

urs

$15.

00 p

er

hour

Varia

ble

over

head

0.2

hour

s$7

.00

per h

our

Dur

ing

May

, the

labo

rato

ry p

erfo

rmed

1,5

00 b

lood

test

s. O

n M

ay 1

ther

e w

ere

no d

irect

m

ater

ials

(pla

tes)

on

hand

; afte

r a p

late

is u

sed

for a

blo

od te

st it

is d

isca

rded

. Var

iabl

e ov

erhe

ad is

ass

igne

d to

blo

od te

sts

on th

e ba

sis

of s

tand

ard

dire

ct la

bor-h

ours

. The

fo

llow

ing

even

ts o

ccur

red

durin

g M

ay:

• 3,

600

plat

es w

ere

purc

hase

d fo

r $9,

540

• 3,

200

plat

es w

ere

used

for b

lood

test

s •

340

actu

al d

irect

labo

r-hou

rs w

ere

wor

ked

at a

cos

t of $

5,55

0 T

he d

irect

mat

eria

ls p

urch

ases

var

ianc

e is

com

pute

d w

hen

the

mat

eria

ls a

re p

urch

ased

. T

he v

aria

ble

over

head

effi

cien

cy v

aria

nce

for M

ay is

:

    A. $

350

FB.

 $35

0 U

C. $

280

UD

. $28

0 F

  273.

Ortm

an C

orpo

ratio

n m

akes

a p

rodu

ct w

ith th

e fo

llow

ing

stan

dard

cos

ts:

   St

anda

rd

Qua

ntity

or

Hou

rsSt

anda

rd

Pric

e or

Rat

e

Dire

ct

mat

eria

ls7.

9 lit

ers

$8.0

0 pe

r lite

r

Dire

ct

labo

r0.

7 ho

urs

$17.

00 p

er

hour

Varia

ble

over

head

0.7

hour

s$1

.00

per h

our

The

com

pany

repo

rted

the

follo

win

g re

sults

con

cern

ing

this

pro

duct

in M

ay.

  Act

ual o

utpu

t1,

6 00un

its

Raw

mat

eria

ls u

sed

in

prod

uctio

n12

,49

0lit

ers

Act

ual d

irect

labo

r-ho

urs

1,0 90

hour

sP

urch

ases

of r

aw

mat

eria

ls14

,00

0lit

ers

Act

ual p

rice

of ra

w

mat

eria

ls p

urch

ased

$8.

10pe

r lit

er

Act

ual d

irect

labo

r rat

e$1

6.1

0pe

r ho

urA

ctua

l var

iabl

e ov

erhe

ad ra

te$0

.90

per

hour

The

com

pany

app

lies

varia

ble

over

head

on

the

basi

s of

dire

ct la

bor-h

ours

. The

dire

ct

mat

eria

ls p

urch

ases

var

ianc

e is

com

pute

d w

hen

the

mat

eria

ls a

re p

urch

ased

. T

he m

ater

ials

qua

ntity

var

ianc

e fo

r May

is:

    A. $

1,20

0 U

B. $

1,20

0 F

C. $

1,21

5 F

D. $

1,21

5 U

274.

Ortm

an C

orpo

ratio

n m

akes

a p

rodu

ct w

ith th

e fo

llow

ing

stan

dard

cos

ts:

   St

anda

rd

Qua

ntity

or

Hou

rsSt

anda

rd

Pric

e or

Rat

e

Dire

ct

mat

eria

ls7.

9 lit

ers

$8.0

0 pe

r lite

r

Dire

ct

labo

r0.

7 ho

urs

$17.

00 p

er

hour

Varia

ble

over

head

0.7

hour

s$1

.00

per h

our

The

com

pany

repo

rted

the

follo

win

g re

sults

con

cern

ing

this

pro

duct

in M

ay.

  Act

ual o

utpu

t1,

6 00un

its

Raw

mat

eria

ls u

sed

in

prod

uctio

n12

,49

0lit

ers

Act

ual d

irect

labo

r-ho

urs

1,0 90

hour

sP

urch

ases

of r

aw

mat

eria

ls14

,00

0lit

ers

Act

ual p

rice

of ra

w

mat

eria

ls p

urch

ased

$8.

10pe

r lit

er

Act

ual d

irect

labo

r rat

e$1

6.1

0pe

r ho

urA

ctua

l var

iabl

e ov

erhe

ad ra

te$0

.90

per

hour

The

com

pany

app

lies

varia

ble

over

head

on

the

basi

s of

dire

ct la

bor-h

ours

. The

dire

ct

mat

eria

ls p

urch

ases

var

ianc

e is

com

pute

d w

hen

the

mat

eria

ls a

re p

urch

ased

. T

he m

ater

ials

pric

e va

rianc

e fo

r May

is:

    A. $

1,26

4 F

B. $

1,40

0 F

C. $

1,26

4 U

D. $

1,40

0 U

275.

Ortm

an C

orpo

ratio

n m

akes

a p

rodu

ct w

ith th

e fo

llow

ing

stan

dard

cos

ts:

   St

anda

rd

Qua

ntity

or

Hou

rsSt

anda

rd

Pric

e or

Rat

e

Dire

ct

mat

eria

ls7.

9 lit

ers

$8.0

0 pe

r lite

r

Dire

ct

labo

r0.

7 ho

urs

$17.

00 p

er

hour

Varia

ble

over

head

0.7

hour

s$1

.00

per h

our

The

com

pany

repo

rted

the

follo

win

g re

sults

con

cern

ing

this

pro

duct

in M

ay.

  Act

ual o

utpu

t1,

6 00un

its

Raw

mat

eria

ls u

sed

in

prod

uctio

n12

,49

0lit

ers

Act

ual d

irect

labo

r-ho

urs

1,0 90

hour

sP

urch

ases

of r

aw

mat

eria

ls14

,00

0lit

ers

Act

ual p

rice

of ra

w

mat

eria

ls p

urch

ased

$8.

10pe

r lit

er

Act

ual d

irect

labo

r rat

e$1

6.1

0pe

r ho

urA

ctua

l var

iabl

e ov

erhe

ad ra

te$0

.90

per

hour

The

com

pany

app

lies

varia

ble

over

head

on

the

basi

s of

dire

ct la

bor-h

ours

. The

dire

ct

mat

eria

ls p

urch

ases

var

ianc

e is

com

pute

d w

hen

the

mat

eria

ls a

re p

urch

ased

. T

he la

bor e

ffici

ency

var

ianc

e fo

r May

is:

    A. $

483

UB.

 $51

0 U

C. $

483

FD

. $51

0 F

276.

Ortm

an C

orpo

ratio

n m

akes

a p

rodu

ct w

ith th

e fo

llow

ing

stan

dard

cos

ts:

 

Stan

dard

St

anda

rd

 Q

uant

ity o

r H

ours

Pric

e or

Rat

e

Dire

ct

mat

eria

ls7.

9 lit

ers

$8.0

0 pe

r lite

r

Dire

ct

labo

r0.

7 ho

urs

$17.

00 p

er

hour

Varia

ble

over

head

0.7

hour

s$1

.00

per h

our

The

com

pany

repo

rted

the

follo

win

g re

sults

con

cern

ing

this

pro

duct

in M

ay.

  Act

ual o

utpu

t1,

6 00un

its

Raw

mat

eria

ls u

sed

in

prod

uctio

n12

,49

0lit

ers

Act

ual d

irect

labo

r-ho

urs

1,0 90

hour

sP

urch

ases

of r

aw

mat

eria

ls14

,00

0lit

ers

Act

ual p

rice

of ra

w

mat

eria

ls p

urch

ased

$8.

10pe

r lit

er

Act

ual d

irect

labo

r rat

e$1

6.1

0pe

r ho

urA

ctua

l var

iabl

e ov

erhe

ad ra

te$0

.90

per

hour

The

com

pany

app

lies

varia

ble

over

head

on

the

basi

s of

dire

ct la

bor-h

ours

. The

dire

ct

mat

eria

ls p

urch

ases

var

ianc

e is

com

pute

d w

hen

the

mat

eria

ls a

re p

urch

ased

. T

he la

bor r

ate

varia

nce

for M

ay is

:

    A. $

1,00

8 F

B. $

981

UC

. $98

1 F

D. $

1,00

8 U

277.

Ortm

an C

orpo

ratio

n m

akes

a p

rodu

ct w

ith th

e fo

llow

ing

stan

dard

cos

ts:

 

 St

anda

rd

Qua

ntity

or

Hou

rsSt

anda

rd

Pric

e or

Rat

e

Dire

ct

mat

eria

ls7.

9 lit

ers

$8.0

0 pe

r lite

r

Dire

ct

labo

r0.

7 ho

urs

$17.

00 p

er

hour

Varia

ble

over

head

0.7

hour

s$1

.00

per h

our

The

com

pany

repo

rted

the

follo

win

g re

sults

con

cern

ing

this

pro

duct

in M

ay.

  Act

ual o

utpu

t1,

6 00un

its

Raw

mat

eria

ls u

sed

in

prod

uctio

n12

,49

0lit

ers

Act

ual d

irect

labo

r-ho

urs

1,0 90

hour

sP

urch

ases

of r

aw

mat

eria

ls14

,00

0lit

ers

Act

ual p

rice

of ra

w

mat

eria

ls p

urch

ased

$8.

10pe

r lit

er

Act

ual d

irect

labo

r rat

e$1

6.1

0pe

r ho

urA

ctua

l var

iabl

e ov

erhe

ad ra

te$0

.90

per

hour

The

com

pany

app

lies

varia

ble

over

head

on

the

basi

s of

dire

ct la

bor-h

ours

. The

dire

ct

mat

eria

ls p

urch

ases

var

ianc

e is

com

pute

d w

hen

the

mat

eria

ls a

re p

urch

ased

. T

he v

aria

ble

over

head

effi

cien

cy v

aria

nce

for M

ay is

:

    A. $

27 F

B. $

27 U

C. $

30 U

D. $

30 F

278.

Ortm

an C

orpo

ratio

n m

akes

a p

rodu

ct w

ith th

e fo

llow

ing

stan

dard

cos

ts:

 

 St

anda

rd

Qua

ntity

or

Hou

rsSt

anda

rd

Pric

e or

Rat

e

Dire

ct

mat

eria

ls7.

9 lit

ers

$8.0

0 pe

r lite

r

Dire

ct

labo

r0.

7 ho

urs

$17.

00 p

er

hour

Varia

ble

over

head

0.7

hour

s$1

.00

per h

our

The

com

pany

repo

rted

the

follo

win

g re

sults

con

cern

ing

this

pro

duct

in M

ay.

  Act

ual o

utpu

t1,

6 00un

its

Raw

mat

eria

ls u

sed

in

prod

uctio

n12

,49

0lit

ers

Act

ual d

irect

labo

r-ho

urs

1,0 90

hour

sP

urch

ases

of r

aw

mat

eria

ls14

,00

0lit

ers

Act

ual p

rice

of ra

w

mat

eria

ls p

urch

ased

$8.

10pe

r lit

er

Act

ual d

irect

labo

r rat

e$1

6.1

0pe

r ho

urA

ctua

l var

iabl

e ov

erhe

ad ra

te$0

.90

per

hour

The

com

pany

app

lies

varia

ble

over

head

on

the

basi

s of

dire

ct la

bor-h

ours

. The

dire

ct

mat

eria

ls p

urch

ases

var

ianc

e is

com

pute

d w

hen

the

mat

eria

ls a

re p

urch

ased

. T

he v

aria

ble

over

head

rate

var

ianc

e fo

r May

is:

    A. $

112

FB.

 $11

2 U

C. $

109

FD

. $10

9 U

  279.

Beak

ins

Cor

pora

tion

prod

uces

a s

ingl

e pr

oduc

t. Th

e st

anda

rd c

ost c

ard

for t

he p

rodu

ct

follo

ws:

  Dire

ct m

ater

ials

(4 y

ards

× $

5 pe

r yar

d)

$ 2 0

Dire

ct la

bor (

1.5

hour

s ×

$10

per h

our)

$ 1 5Va

riabl

e m

anuf

actu

ring

over

head

(1.5

hrs

× $

4 pe

r ho

ur)

$ 6

Dur

ing

a re

cent

per

iod

the

com

pany

pro

duce

d 1,

200

units

of p

rodu

ct. V

ario

us c

osts

as

soci

ated

with

the

prod

uctio

n of

thes

e un

its a

re g

iven

bel

ow:

  Dire

ct m

ater

ials

pu

rcha

sed

(6,0

00

yard

s)

$28,

500

 

Dire

ct m

ater

ials

use

d in

pr

oduc

tion

5,00 0

yar

dsD

irect

labo

r cos

t in

curr

ed (2

,100

hou

rs)

$17,

850

 

Varia

ble

man

ufac

turin

g ov

erhe

ad c

ost i

ncur

red

$10,

080

 

The

com

pany

reco

rds

all v

aria

nces

at t

he e

arlie

st p

ossi

ble

poin

t in

time.

Var

iabl

e m

anuf

actu

ring

over

head

cos

ts a

re a

pplie

d to

pro

duct

s on

the

basi

s of

sta

ndar

d di

rect

la

bor-h

ours

. T

he m

ater

ials

pric

e va

rianc

e fo

r the

per

iod

is:  

  A. $

1,25

0 F

B. $

1,50

0 F

C. $

1,25

0 U

D

. $1,

500

U

  280.

Beak

ins

Cor

pora

tion

prod

uces

a s

ingl

e pr

oduc

t. Th

e st

anda

rd c

ost c

ard

for t

he p

rodu

ct

follo

ws:

  Dire

ct m

ater

ials

(4 y

ards

× $

5 pe

r yar

d)

$ 2 0 $

Dire

ct la

bor (

1.5

hour

s ×

$10

per h

our)

1 5Va

riabl

e m

anuf

actu

ring

over

head

(1.5

hrs

× $

4 pe

r ho

ur)

$ 6

Dur

ing

a re

cent

per

iod

the

com

pany

pro

duce

d 1,

200

units

of p

rodu

ct. V

ario

us c

osts

as

soci

ated

with

the

prod

uctio

n of

thes

e un

its a

re g

iven

bel

ow:

  Dire

ct m

ater

ials

pu

rcha

sed

(6,0

00

yard

s)

$28,

500

 

Dire

ct m

ater

ials

use

d in

pr

oduc

tion

5,00 0

yar

dsD

irect

labo

r cos

t in

curr

ed (2

,100

hou

rs)

$17,

850

 

Varia

ble

man

ufac

turin

g ov

erhe

ad c

ost i

ncur

red

$10,

080

 

The

com

pany

reco

rds

all v

aria

nces

at t

he e

arlie

st p

ossi

ble

poin

t in

time.

Var

iabl

e m

anuf

actu

ring

over

head

cos

ts a

re a

pplie

d to

pro

duct

s on

the

basi

s of

sta

ndar

d di

rect

la

bor-h

ours

. T

he m

ater

ials

qua

ntity

var

ianc

e fo

r the

per

iod

is:  

  A. $

950

U

B. $

5,00

0 F

C. $

1,00

0 U

D

. $6,

000

F

  281.

Beak

ins

Cor

pora

tion

prod

uces

a s

ingl

e pr

oduc

t. Th

e st

anda

rd c

ost c

ard

for t

he p

rodu

ct

follo

ws:

  Dire

ct m

ater

ials

(4 y

ards

× $

5 pe

r yar

d)

$ 2 0

Dire

ct la

bor (

1.5

hour

s ×

$10

per h

our)

$ 1 5Va

riabl

e m

anuf

actu

ring

over

head

(1.5

hrs

× $

4 pe

r ho

ur)

$ 6

Dur

ing

a re

cent

per

iod

the

com

pany

pro

duce

d 1,

200

units

of p

rodu

ct. V

ario

us c

osts

asso

ciat

ed w

ith th

e pr

oduc

tion

of th

ese

units

are

giv

en b

elow

:   D

irect

mat

eria

ls

purc

hase

d (6

,000

ya

rds)

$28,

500

 

Dire

ct m

ater

ials

use

d in

pr

oduc

tion

5,00 0

yar

dsD

irect

labo

r cos

t in

curr

ed (2

,100

hou

rs)

$17,

850

 

Varia

ble

man

ufac

turin

g ov

erhe

ad c

ost i

ncur

red

$10,

080

 

The

com

pany

reco

rds

all v

aria

nces

at t

he e

arlie

st p

ossi

ble

poin

t in

time.

Var

iabl

e m

anuf

actu

ring

over

head

cos

ts a

re a

pplie

d to

pro

duct

s on

the

basi

s of

sta

ndar

d di

rect

la

bor-h

ours

. T

he la

bor r

ate

varia

nce

for t

he p

erio

d is

:    A.

 $3,

150

U

B. $

2,70

0 F

C. $

2,70

0 U

D

. $3,

150

F

  282.

Beak

ins

Cor

pora

tion

prod

uces

a s

ingl

e pr

oduc

t. Th

e st

anda

rd c

ost c

ard

for t

he p

rodu

ct

follo

ws:

  Dire

ct m

ater

ials

(4 y

ards

× $

5 pe

r yar

d)

$ 2 0

Dire

ct la

bor (

1.5

hour

s ×

$10

per h

our)

$ 1 5Va

riabl

e m

anuf

actu

ring

over

head

(1.5

hrs

× $

4 pe

r ho

ur)

$ 6

Dur

ing

a re

cent

per

iod

the

com

pany

pro

duce

d 1,

200

units

of p

rodu

ct. V

ario

us c

osts

as

soci

ated

with

the

prod

uctio

n of

thes

e un

its a

re g

iven

bel

ow:

  Dire

ct m

ater

ials

pu

rcha

sed

(6,0

00

yard

s)

$28,

500

 

Dire

ct m

ater

ials

use

d in

pr

oduc

tion

5,00 0

yar

ds

Dire

ct la

bor c

ost

incu

rred

(2,1

00 h

ours

)$1

7,85

0 

Varia

ble

man

ufac

turin

g ov

erhe

ad c

ost i

ncur

red

$10,

080

 

The

com

pany

reco

rds

all v

aria

nces

at t

he e

arlie

st p

ossi

ble

poin

t in

time.

Var

iabl

e m

anuf

actu

ring

over

head

cos

ts a

re a

pplie

d to

pro

duct

s on

the

basi

s of

sta

ndar

d di

rect

la

bor-h

ours

. T

he la

bor e

ffici

ency

var

ianc

e fo

r the

per

iod

is:  

  A. $

3,00

0 U

B.

 $2,

550

U

C. $

2,55

0 F

D. $

3,00

0 F

  283.

Beak

ins

Cor

pora

tion

prod

uces

a s

ingl

e pr

oduc

t. Th

e st

anda

rd c

ost c

ard

for t

he p

rodu

ct

follo

ws:

  Dire

ct m

ater

ials

(4 y

ards

× $

5 pe

r yar

d)

$ 2 0

Dire

ct la

bor (

1.5

hour

s ×

$10

per h

our)

$ 1 5Va

riabl

e m

anuf

actu

ring

over

head

(1.5

hrs

× $

4 pe

r ho

ur)

$ 6

Dur

ing

a re

cent

per

iod

the

com

pany

pro

duce

d 1,

200

units

of p

rodu

ct. V

ario

us c

osts

as

soci

ated

with

the

prod

uctio

n of

thes

e un

its a

re g

iven

bel

ow:

  Dire

ct m

ater

ials

pu

rcha

sed

(6,0

00

yard

s)

$28,

500

 

Dire

ct m

ater

ials

use

d in

pr

oduc

tion

5,00 0

yar

dsD

irect

labo

r cos

t in

curr

ed (2

,100

hou

rs)

$17,

850

 

Varia

ble

man

ufac

turin

g ov

erhe

ad c

ost i

ncur

red

$10,

080

 

The

com

pany

reco

rds

all v

aria

nces

at t

he e

arlie

st p

ossi

ble

poin

t in

time.

Var

iabl

e m

anuf

actu

ring

over

head

cos

ts a

re a

pplie

d to

pro

duct

s on

the

basi

s of

sta

ndar

d di

rect

la

bor-h

ours

.

The

var

iabl

e ov

erhe

ad ra

te v

aria

nce

for t

he p

erio

d is

:    A.

 $1,

680

F B.

 $1,

440

U

C. $

1,44

0 F

D. $

1,68

0 U

  284.

Beak

ins

Cor

pora

tion

prod

uces

a s

ingl

e pr

oduc

t. Th

e st

anda

rd c

ost c

ard

for t

he p

rodu

ct

follo

ws:

  Dire

ct m

ater

ials

(4 y

ards

× $

5 pe

r yar

d)

$ 2 0

Dire

ct la

bor (

1.5

hour

s ×

$10

per h

our)

$ 1 5Va

riabl

e m

anuf

actu

ring

over

head

(1.5

hrs

× $

4 pe

r ho

ur)

$ 6

Dur

ing

a re

cent

per

iod

the

com

pany

pro

duce

d 1,

200

units

of p

rodu

ct. V

ario

us c

osts

as

soci

ated

with

the

prod

uctio

n of

thes

e un

its a

re g

iven

bel

ow:

  Dire

ct m

ater

ials

pu

rcha

sed

(6,0

00

yard

s)

$28,

500

 

Dire

ct m

ater

ials

use

d in

pr

oduc

tion

5,00 0

yar

dsD

irect

labo

r cos

t in

curr

ed (2

,100

hou

rs)

$17,

850

 

Varia

ble

man

ufac

turin

g ov

erhe

ad c

ost i

ncur

red

$10,

080

 

The

com

pany

reco

rds

all v

aria

nces

at t

he e

arlie

st p

ossi

ble

poin

t in

time.

Var

iabl

e m

anuf

actu

ring

over

head

cos

ts a

re a

pplie

d to

pro

duct

s on

the

basi

s of

sta

ndar

d di

rect

la

bor-h

ours

. T

he v

aria

ble

over

head

effi

cien

cy v

aria

nce

for t

he p

erio

d is

:    A.

 $1,

200

U

B. $

1,44

0 U

C

. $1,

200

F D

. $1,

440

F

  285.

Bier

y C

orpo

ratio

n m

akes

a p

rodu

ct w

ith th

e fo

llow

ing

stan

dard

cos

ts:

   St

anda

rd

Qua

ntity

or

Hou

rsSt

anda

rd

Pric

e or

Rat

e

Dire

ct

mat

eria

ls1.

3 lit

ers

$6.0

0 pe

r lite

r

Dire

ct

labo

r0.

6 ho

urs

$19.

00 p

er

hour

Varia

ble

over

head

0.6

hour

s$3

.00

per h

our

The

com

pany

pro

duce

d 4,

100

units

in A

pril

usin

g 5,

380

liter

s of

dire

ct m

ater

ial a

nd 2

,610

di

rect

labo

r-hou

rs. D

urin

g th

e m

onth

, the

com

pany

pur

chas

ed 6

,000

lite

rs o

f the

dire

ct

mat

eria

l at $

5.80

per

lite

r. Th

e ac

tual

dire

ct la

bor r

ate

was

$19

.80

per h

our a

nd th

e ac

tual

va

riabl

e ov

erhe

ad ra

te w

as $

2.90

per

hou

r. T

he c

ompa

ny a

pplie

s va

riabl

e ov

erhe

ad o

n th

e ba

sis

of d

irect

labo

r-hou

rs. T

he d

irect

m

ater

ials

pur

chas

es v

aria

nce

is c

ompu

ted

whe

n th

e m

ater

ials

are

pur

chas

ed.

The

mat

eria

ls q

uant

ity v

aria

nce

for A

pril

is:

    A. $

290

FB.

 $29

0 U

C. $

300

FD

. $30

0 U

  286.

Bier

y C

orpo

ratio

n m

akes

a p

rodu

ct w

ith th

e fo

llow

ing

stan

dard

cos

ts:

   St

anda

rd

Qua

ntity

or

Hou

rsSt

anda

rd

Pric

e or

Rat

e

Dire

ct

mat

eria

ls1.

3 lit

ers

$6.0

0 pe

r lite

r

Dire

ct

labo

r0.

6 ho

urs

$19.

00 p

er

hour

Varia

ble

over

head

0.6

hour

s$3

.00

per h

our

The

com

pany

pro

duce

d 4,

100

units

in A

pril

usin

g 5,

380

liter

s of

dire

ct m

ater

ial a

nd 2

,610

di

rect

labo

r-hou

rs. D

urin

g th

e m

onth

, the

com

pany

pur

chas

ed 6

,000

lite

rs o

f the

dire

ct

mat

eria

l at $

5.80

per

lite

r. Th

e ac

tual

dire

ct la

bor r

ate

was

$19

.80

per h

our a

nd th

e ac

tual

va

riabl

e ov

erhe

ad ra

te w

as $

2.90

per

hou

r. T

he c

ompa

ny a

pplie

s va

riabl

e ov

erhe

ad o

n th

e ba

sis

of d

irect

labo

r-hou

rs. T

he d

irect

m

ater

ials

pur

chas

es v

aria

nce

is c

ompu

ted

whe

n th

e m

ater

ials

are

pur

chas

ed.

The

mat

eria

ls p

rice

varia

nce

for A

pril

is:

    A. $

1,06

6 U

B. $

1,20

0 U

C. $

1,20

0 F

D. $

1,06

6 F

  287.

Bier

y C

orpo

ratio

n m

akes

a p

rodu

ct w

ith th

e fo

llow

ing

stan

dard

cos

ts:

   St

anda

rd

Qua

ntity

or

Hou

rsSt

anda

rd

Pric

e or

Rat

e

Dire

ct

mat

eria

ls1.

3 lit

ers

$6.0

0 pe

r lite

r

Dire

ct

labo

r0.

6 ho

urs

$19.

00 p

er

hour

Varia

ble

over

head

0.6

hour

s$3

.00

per h

our

The

com

pany

pro

duce

d 4,

100

units

in A

pril

usin

g 5,

380

liter

s of

dire

ct m

ater

ial a

nd 2

,610

di

rect

labo

r-hou

rs. D

urin

g th

e m

onth

, the

com

pany

pur

chas

ed 6

,000

lite

rs o

f the

dire

ct

mat

eria

l at $

5.80

per

lite

r. Th

e ac

tual

dire

ct la

bor r

ate

was

$19

.80

per h

our a

nd th

e ac

tual

va

riabl

e ov

erhe

ad ra

te w

as $

2.90

per

hou

r. T

he c

ompa

ny a

pplie

s va

riabl

e ov

erhe

ad o

n th

e ba

sis

of d

irect

labo

r-hou

rs. T

he d

irect

m

ater

ials

pur

chas

es v

aria

nce

is c

ompu

ted

whe

n th

e m

ater

ials

are

pur

chas

ed.

The

labo

r effi

cien

cy v

aria

nce

for A

pril

is:

   

A. $

2,85

0 F

B. $

2,85

0 U

C. $

2,97

0 F

D. $

2,97

0 U

  288.

Bier

y C

orpo

ratio

n m

akes

a p

rodu

ct w

ith th

e fo

llow

ing

stan

dard

cos

ts:

   St

anda

rd

Qua

ntity

or

Hou

rsSt

anda

rd

Pric

e or

Rat

e

Dire

ct

mat

eria

ls1.

3 lit

ers

$6.0

0 pe

r lite

r

Dire

ct

labo

r0.

6 ho

urs

$19.

00 p

er

hour

Varia

ble

over

head

0.6

hour

s$3

.00

per h

our

The

com

pany

pro

duce

d 4,

100

units

in A

pril

usin

g 5,

380

liter

s of

dire

ct m

ater

ial a

nd 2

,610

di

rect

labo

r-hou

rs. D

urin

g th

e m

onth

, the

com

pany

pur

chas

ed 6

,000

lite

rs o

f the

dire

ct

mat

eria

l at $

5.80

per

lite

r. Th

e ac

tual

dire

ct la

bor r

ate

was

$19

.80

per h

our a

nd th

e ac

tual

va

riabl

e ov

erhe

ad ra

te w

as $

2.90

per

hou

r. T

he c

ompa

ny a

pplie

s va

riabl

e ov

erhe

ad o

n th

e ba

sis

of d

irect

labo

r-hou

rs. T

he d

irect

m

ater

ials

pur

chas

es v

aria

nce

is c

ompu

ted

whe

n th

e m

ater

ials

are

pur

chas

ed.

The

labo

r rat

e va

rianc

e fo

r Apr

il is

:

    A. $

1,96

8 F

B. $

2,08

8 F

C. $

2,08

8 U

D. $

1,96

8 U

  289.

Bier

y C

orpo

ratio

n m

akes

a p

rodu

ct w

ith th

e fo

llow

ing

stan

dard

cos

ts:

   St

anda

rd

Qua

ntity

or

Hou

rsSt

anda

rd

Pric

e or

Rat

e

Dire

ct

mat

eria

ls1.

3 lit

ers

$6.0

0 pe

r lite

r

Dire

ct

labo

r0.

6 ho

urs

$19.

00 p

er

hour

Varia

ble

over

head

0.6

hour

s$3

.00

per h

our

The

com

pany

pro

duce

d 4,

100

units

in A

pril

usin

g 5,

380

liter

s of

dire

ct m

ater

ial a

nd 2

,610

di

rect

labo

r-hou

rs. D

urin

g th

e m

onth

, the

com

pany

pur

chas

ed 6

,000

lite

rs o

f the

dire

ct

mat

eria

l at $

5.80

per

lite

r. Th

e ac

tual

dire

ct la

bor r

ate

was

$19

.80

per h

our a

nd th

e ac

tual

va

riabl

e ov

erhe

ad ra

te w

as $

2.90

per

hou

r. T

he c

ompa

ny a

pplie

s va

riabl

e ov

erhe

ad o

n th

e ba

sis

of d

irect

labo

r-hou

rs. T

he d

irect

m

ater

ials

pur

chas

es v

aria

nce

is c

ompu

ted

whe

n th

e m

ater

ials

are

pur

chas

ed.

The

var

iabl

e ov

erhe

ad e

ffici

ency

var

ianc

e fo

r Apr

il is

:

    A. $

435

FB.

 $43

5 U

C. $

450

UD

. $45

0 F

  290.

Bier

y C

orpo

ratio

n m

akes

a p

rodu

ct w

ith th

e fo

llow

ing

stan

dard

cos

ts:

   St

anda

rd

Qua

ntity

or

Hou

rsSt

anda

rd

Pric

e or

Rat

e

Dire

ct

mat

eria

ls1.

3 lit

ers

$6.0

0 pe

r lite

r

Dire

ct

labo

r0.

6 ho

urs

$19.

00 p

er

hour

Varia

ble

over

head

0.6

hour

s$3

.00

per h

our

The

com

pany

pro

duce

d 4,

100

units

in A

pril

usin

g 5,

380

liter

s of

dire

ct m

ater

ial a

nd 2

,610

di

rect

labo

r-hou

rs. D

urin

g th

e m

onth

, the

com

pany

pur

chas

ed 6

,000

lite

rs o

f the

dire

ct

mat

eria

l at $

5.80

per

lite

r. Th

e ac

tual

dire

ct la

bor r

ate

was

$19

.80

per h

our a

nd th

e ac

tual

va

riabl

e ov

erhe

ad ra

te w

as $

2.90

per

hou

r. T

he c

ompa

ny a

pplie

s va

riabl

e ov

erhe

ad o

n th

e ba

sis

of d

irect

labo

r-hou

rs. T

he d

irect

mat

eria

ls p

urch

ases

var

ianc

e is

com

pute

d w

hen

the

mat

eria

ls a

re p

urch

ased

. T

he v

aria

ble

over

head

rate

var

ianc

e fo

r Apr

il is

:

    A. $

261

UB.

 $24

6 F

C. $

261

FD

. $24

6 U

  291.

Gal

la C

orpo

ratio

n m

akes

a p

rodu

ct w

ith th

e fo

llow

ing

stan

dard

cos

ts:

   

Stan

dard

Q

uan

tity or

Hou

r s

Stan

dard

Pr

ice or

R

ate

Stan

dard

C

ost

Per

Uni

t

Dire

ct m

ate

rials

8.2

poun ds

$7.0

0 pe

r po

un d

$57.

4 0

Dire

ct la

bor

0.4

hour

s

$20.

00

per

hour

$8.0

0

Varia

ble

over

head

0.4

hour

s

$2.0

0 pe

r ho

ur$0

.80

The

com

pany

bud

gete

d fo

r pro

duct

ion

of 2

,400

uni

ts in

Jun

e, b

ut a

ctua

l pro

duct

ion

was

2,

500

units

. The

com

pany

use

d 19

,850

pou

nds

of d

irect

mat

eria

l and

980

dire

ct la

bor-

hour

s to

pro

duce

this

out

put.

The

com

pany

pur

chas

ed 2

1,70

0 po

unds

of t

he d

irect

m

ater

ial a

t $6.

70 p

er p

ound

. The

act

ual d

irect

labo

r rat

e w

as $

19.2

0 pe

r hou

r and

the

actu

al v

aria

ble

over

head

rate

was

$1.

80 p

er h

our.

The

com

pany

app

lies

varia

ble

over

head

on

the

basi

s of

dire

ct la

bor-h

ours

. The

dire

ct

mat

eria

ls p

urch

ases

var

ianc

e is

com

pute

d w

hen

the

mat

eria

ls a

re p

urch

ased

. T

he m

ater

ials

qua

ntity

var

ianc

e fo

r Jun

e is

:

    A. $

4,55

0 U

B. $

4,35

5 F

C. $

4,55

0 F

D. $

4,35

5 U

  292.

Gal

la C

orpo

ratio

n m

akes

a p

rodu

ct w

ith th

e fo

llow

ing

stan

dard

cos

ts:

   St

anda

rd

Qua

ntity

or

Hou

rsSt

anda

rd

Pric

e or

Rat

eSt

anda

rd

Cos

t Per

Uni

t

Dire

ct

mat

eria

ls8.

2 po

unds

$7.0

0 pe

r po

und

$57.

40

Dire

ct

labo

r0.

4 ho

urs

$20.

00 p

er

hour

$8.0

0

Varia

ble

over

head

0.4

hour

s$2

.00

per h

our

$0.8

0

The

com

pany

bud

gete

d fo

r pro

duct

ion

of 2

,400

uni

ts in

Jun

e, b

ut a

ctua

l pro

duct

ion

was

2,

500

units

. The

com

pany

use

d 19

,850

pou

nds

of d

irect

mat

eria

l and

980

dire

ct la

bor-

hour

s to

pro

duce

this

out

put.

The

com

pany

pur

chas

ed 2

1,70

0 po

unds

of t

he d

irect

m

ater

ial a

t $6.

70 p

er p

ound

. The

act

ual d

irect

labo

r rat

e w

as $

19.2

0 pe

r hou

r and

the

actu

al v

aria

ble

over

head

rate

was

$1.

80 p

er h

our.

The

com

pany

app

lies

varia

ble

over

head

on

the

basi

s of

dire

ct la

bor-h

ours

. The

dire

ct

mat

eria

ls p

urch

ases

var

ianc

e is

com

pute

d w

hen

the

mat

eria

ls a

re p

urch

ased

. T

he m

ater

ials

pric

e va

rianc

e fo

r Jun

e is

:   A.

 $6,

150

FB.

 $6,

150

UC

. $6,

510

FD

. $6,

510

U

  293.

Gal

la C

orpo

ratio

n m

akes

a p

rodu

ct w

ith th

e fo

llow

ing

stan

dard

cos

ts:

   St

anda

rd

Qua

ntity

or

Hou

rsSt

anda

rd

Pric

e or

Rat

eSt

anda

rd

Cos

t Per

Uni

t

Dire

ct

mat

eria

ls8.

2 po

unds

$7.0

0 pe

r po

und

$57.

40

Dire

ct

$20.

00 p

er

labo

r0.

4 ho

urs

hour

$8.0

0

Varia

ble

over

head

0.4

hour

s$2

.00

per h

our

$0.8

0

The

com

pany

bud

gete

d fo

r pro

duct

ion

of 2

,400

uni

ts in

Jun

e, b

ut a

ctua

l pro

duct

ion

was

2,

500

units

. The

com

pany

use

d 19

,850

pou

nds

of d

irect

mat

eria

l and

980

dire

ct la

bor-

hour

s to

pro

duce

this

out

put.

The

com

pany

pur

chas

ed 2

1,70

0 po

unds

of t

he d

irect

m

ater

ial a

t $6.

70 p

er p

ound

. The

act

ual d

irect

labo

r rat

e w

as $

19.2

0 pe

r hou

r and

the

actu

al v

aria

ble

over

head

rate

was

$1.

80 p

er h

our.

The

com

pany

app

lies

varia

ble

over

head

on

the

basi

s of

dire

ct la

bor-h

ours

. The

dire

ct

mat

eria

ls p

urch

ases

var

ianc

e is

com

pute

d w

hen

the

mat

eria

ls a

re p

urch

ased

. T

he la

bor e

ffici

ency

var

ianc

e fo

r Jun

e is

:    A.

 $38

4 F

B. $

400

U

C. $

400

F D

. $38

4 U

  294.

Gal

la C

orpo

ratio

n m

akes

a p

rodu

ct w

ith th

e fo

llow

ing

stan

dard

cos

ts:

   St

anda

rd

Qua

ntity

or

Hou

rsSt

anda

rd

Pric

e or

Rat

eSt

anda

rd

Cos

t Per

Uni

t

Dire

ct

mat

eria

ls8.

2 po

unds

$7.0

0 pe

r po

und

$57.

40

Dire

ct

labo

r0.

4 ho

urs

$20.

00 p

er

hour

$8.0

0

Varia

ble

over

head

0.4

hour

s$2

.00

per h

our

$0.8

0

The

com

pany

bud

gete

d fo

r pro

duct

ion

of 2

,400

uni

ts in

Jun

e, b

ut a

ctua

l pro

duct

ion

was

2,

500

units

. The

com

pany

use

d 19

,850

pou

nds

of d

irect

mat

eria

l and

980

dire

ct la

bor-

hour

s to

pro

duce

this

out

put.

The

com

pany

pur

chas

ed 2

1,70

0 po

unds

of t

he d

irect

m

ater

ial a

t $6.

70 p

er p

ound

. The

act

ual d

irect

labo

r rat

e w

as $

19.2

0 pe

r hou

r and

the

actu

al v

aria

ble

over

head

rate

was

$1.

80 p

er h

our.

The

com

pany

app

lies

varia

ble

over

head

on

the

basi

s of

dire

ct la

bor-h

ours

. The

dire

ct

mat

eria

ls p

urch

ases

var

ianc

e is

com

pute

d w

hen

the

mat

eria

ls a

re p

urch

ased

. T

he la

bor r

ate

varia

nce

for J

une

is:  

  A. $

800

U

B. $

784

U

C. $

800

F D

. $78

4 F

  295.

Gal

la C

orpo

ratio

n m

akes

a p

rodu

ct w

ith th

e fo

llow

ing

stan

dard

cos

ts:

   St

anda

rd

Qua

ntity

or

Hou

rsSt

anda

rd

Pric

e or

Rat

eSt

anda

rd

Cos

t Per

Uni

t

Dire

ct

mat

eria

ls8.

2 po

unds

$7.0

0 pe

r po

und

$57.

40

Dire

ct

labo

r0.

4 ho

urs

$20.

00 p

er

hour

$8.0

0

Varia

ble

over

head

0.4

hour

s$2

.00

per h

our

$0.8

0

The

com

pany

bud

gete

d fo

r pro

duct

ion

of 2

,400

uni

ts in

Jun

e, b

ut a

ctua

l pro

duct

ion

was

2,

500

units

. The

com

pany

use

d 19

,850

pou

nds

of d

irect

mat

eria

l and

980

dire

ct la

bor-

hour

s to

pro

duce

this

out

put.

The

com

pany

pur

chas

ed 2

1,70

0 po

unds

of t

he d

irect

m

ater

ial a

t $6.

70 p

er p

ound

. The

act

ual d

irect

labo

r rat

e w

as $

19.2

0 pe

r hou

r and

the

actu

al v

aria

ble

over

head

rate

was

$1.

80 p

er h

our.

The

com

pany

app

lies

varia

ble

over

head

on

the

basi

s of

dire

ct la

bor-h

ours

. The

dire

ct

mat

eria

ls p

urch

ases

var

ianc

e is

com

pute

d w

hen

the

mat

eria

ls a

re p

urch

ased

. T

he v

aria

ble

over

head

effi

cien

cy v

aria

nce

for J

une

is:  

  A. $

36 U

B.

 $36

F

C. $

40 U

D

. $40

F

  296.

Gal

la C

orpo

ratio

n m

akes

a p

rodu

ct w

ith th

e fo

llow

ing

stan

dard

cos

ts:

   St

anda

rd

Qua

ntity

or

Hou

rsSt

anda

rd

Pric

e or

Rat

eSt

anda

rd

Cos

t Per

Uni

t

Dire

ct

mat

eria

ls8.

2 po

unds

$7.0

0 pe

r po

und

$57.

40

Dire

ct

labo

r0.

4 ho

urs

$20.

00 p

er

hour

$8.0

0

Varia

ble

over

head

0.4

hour

s$2

.00

per h

our

$0.8

0

The

com

pany

bud

gete

d fo

r pro

duct

ion

of 2

,400

uni

ts in

Jun

e, b

ut a

ctua

l pro

duct

ion

was

2,50

0 un

its. T

he c

ompa

ny u

sed

19,8

50 p

ound

s of

dire

ct m

ater

ial a

nd 9

80 d

irect

labo

r-ho

urs

to p

rodu

ce th

is o

utpu

t. Th

e co

mpa

ny p

urch

ased

21,

700

poun

ds o

f the

dire

ct

mat

eria

l at $

6.70

per

pou

nd. T

he a

ctua

l dire

ct la

bor r

ate

was

$19

.20

per h

our a

nd th

e ac

tual

var

iabl

e ov

erhe

ad ra

te w

as $

1.80

per

hou

r. T

he c

ompa

ny a

pplie

s va

riabl

e ov

erhe

ad o

n th

e ba

sis

of d

irect

labo

r-hou

rs. T

he d

irect

m

ater

ials

pur

chas

es v

aria

nce

is c

ompu

ted

whe

n th

e m

ater

ials

are

pur

chas

ed.

The

var

iabl

e ov

erhe

ad ra

te v

aria

nce

for J

une

is:  

  A. $

196

U

B. $

200

F C

. $20

0 U

D

. $19

6 F

  297.

Gild

er C

orpo

ratio

n m

akes

a p

rodu

ct w

ith th

e fo

llow

ing

stan

dard

cos

ts:

   

Stan

dar d

Qua

ntit

y or

Hou

rs

Stan

da rd

Pric

e orR

ate

Stan

dard

Cos

t Pe

rU

nit

Dire

ct

mat

eri

als

7.6

gram

s

$6.0

0 pe

r gr

am$4

5.60

Dire

ct

labo

r0.

1 ho

urs

$16.

00

per

hour

$1.6

0

Varia

ble ov

erhe

ad

0.1

hour

s

$6.0

0 pe

r ho

ur$0

.60

The

com

pany

repo

rted

the

follo

win

g re

sults

con

cern

ing

this

pro

duct

in J

une.

  Orig

inal

ly b

udge

ted

outp

ut5,

40 0un

its

Act

ual o

utpu

t5,

50 0un

its

Raw

mat

eria

ls u

sed

in

prod

uctio

n39

,2 00gr

am

sP

urch

ases

of r

aw

mat

eria

ls44

,1 00gr

am

sA

ctua

l dire

ct la

bor-

ho

hour

s51

0ur

sA

ctua

l cos

t of r

aw

mat

eria

ls p

urch

ases

$260

,190

 

Act

ual d

irect

labo

r cos

t$7

,8 03 

Act

ual v

aria

ble

over

head

cos

t$2

,7 54 

The

com

pany

app

lies

varia

ble

over

head

on

the

basi

s of

dire

ct la

bor-h

ours

. The

dire

ct

mat

eria

ls p

urch

ases

var

ianc

e is

com

pute

d w

hen

the

mat

eria

ls a

re p

urch

ased

. T

he m

ater

ials

qua

ntity

var

ianc

e fo

r Jun

e is

:    A.

 $15

,340

F

B. $

15,6

00 F

C

. $15

,600

U

D. $

15,3

40 U

  298.

Gild

er C

orpo

ratio

n m

akes

a p

rodu

ct w

ith th

e fo

llow

ing

stan

dard

cos

ts:

   

Stan

dar d

Qua

ntit

y or

Hou

rs

Stan

da rd

Pric

e orR

ate

Stan

dard

Cos

t Pe

rU

nit

Dire

ct

mat

eri

als

7.6

gram

s

$6.0

0 pe

r gr

am$4

5.60

Dire

ct

labo

r0.

1 ho

urs

$16.

00

per

hour

$1.6

0

Varia

ble ov

erhe

ad

0.1

hour

s

$6.0

0 pe

r ho

ur$0

.60

The

com

pany

repo

rted

the

follo

win

g re

sults

con

cern

ing

this

pro

duct

in J

une.

  Orig

inal

ly b

udge

ted

outp

ut5,

40 0un

its

Act

ual o

utpu

t5,

50 0un

its

Raw

mat

eria

ls u

sed

in

39,2

gra

prod

uctio

n00

ms

Pur

chas

es o

f raw

m

ater

ials

44,1 00

gra

ms

Act

ual d

irect

labo

r-ho

urs

510

ho urs

Act

ual c

ost o

f raw

m

ater

ials

pur

chas

es$2

60,1

90 

Act

ual d

irect

labo

r cos

t$7

,8 03 

Act

ual v

aria

ble

over

head

cos

t$2

,7 54 

The

com

pany

app

lies

varia

ble

over

head

on

the

basi

s of

dire

ct la

bor-h

ours

. The

dire

ct

mat

eria

ls p

urch

ases

var

ianc

e is

com

pute

d w

hen

the

mat

eria

ls a

re p

urch

ased

. T

he m

ater

ials

pric

e va

rianc

e fo

r Jun

e is

:    A.

 $4,

410

F B.

 $4,

410

U

C. $

4,18

0 U

D

. $4,

180

F

  299.

Gild

er C

orpo

ratio

n m

akes

a p

rodu

ct w

ith th

e fo

llow

ing

stan

dard

cos

ts:

   

Stan

dar d

Qua

ntit

y or

Hou

rs

Stan

da rd

Pric

e orR

ate

Stan

dard

Cos

t Pe

rU

nit

Dire

ct

mat

eri

als

7.6

gram

s

$6.0

0 pe

r gr

am$4

5.60

Dire

ct

labo

r0.

1 ho

urs

$16.

00

per

hour

$1.6

0

Varia

ble ov

erhe

ad

0.1

hour

s

$6.0

0 pe

r ho

ur$0

.60

The

com

pany

repo

rted

the

follo

win

g re

sults

con

cern

ing

this

pro

duct

in J

une.

  Orig

inal

ly b

udge

ted

5,40

unit

outp

ut0

s

Act

ual o

utpu

t5,

50 0un

its

Raw

mat

eria

ls u

sed

in

prod

uctio

n39

,2 00gr

am

sP

urch

ases

of r

aw

mat

eria

ls44

,1 00gr

am

sA

ctua

l dire

ct la

bor-

hour

s51

0ho ur

sA

ctua

l cos

t of r

aw

mat

eria

ls p

urch

ases

$260

,190

 

Act

ual d

irect

labo

r cos

t$7

,8 03 

Act

ual v

aria

ble

over

head

cos

t$2

,7 54 

The

com

pany

app

lies

varia

ble

over

head

on

the

basi

s of

dire

ct la

bor-h

ours

. The

dire

ct

mat

eria

ls p

urch

ases

var

ianc

e is

com

pute

d w

hen

the

mat

eria

ls a

re p

urch

ased

. T

he la

bor e

ffici

ency

var

ianc

e fo

r Jun

e is

:    A.

 $64

0 F

B. $

640

U

C. $

612

F D

. $61

2 U

  300.

Gild

er C

orpo

ratio

n m

akes

a p

rodu

ct w

ith th

e fo

llow

ing

stan

dard

cos

ts:

   

Stan

dar d

Qua

ntit

y or

Hou

rs

Stan

da rd

Pric

e orR

ate

Stan

dard

Cos

t Pe

rU

nit

Dire

ct

mat

eri

als

7.6

gram

s

$6.0

0 pe

r gr

am$4

5.60

Dire

ct

labo

r0.

1 ho

urs

$16.

00

per

hour

$1.6

0

Varia

ble ov

erhe

ad

0.1

hour

s

$6.0

0 pe

r ho

ur$0

.60

The

com

pany

repo

rted

the

follo

win

g re

sults

con

cern

ing

this

pro

duct

in J

une.

  Orig

inal

ly b

udge

ted

outp

ut5,

40 0un

its

Act

ual o

utpu

t5,

50 0un

its

Raw

mat

eria

ls u

sed

in

prod

uctio

n39

,2 00gr

am

sP

urch

ases

of r

aw

mat

eria

ls44

,1 00gr

am

sA

ctua

l dire

ct la

bor-

hour

s51

0ho ur

sA

ctua

l cos

t of r

aw

mat

eria

ls p

urch

ases

$260

,190

 

Act

ual d

irect

labo

r cos

t$7

,8 03 

Act

ual v

aria

ble

over

head

cos

t$2

,7 54 

The

com

pany

app

lies

varia

ble

over

head

on

the

basi

s of

dire

ct la

bor-h

ours

. The

dire

ct

mat

eria

ls p

urch

ases

var

ianc

e is

com

pute

d w

hen

the

mat

eria

ls a

re p

urch

ased

. T

he la

bor r

ate

varia

nce

for J

une

is:  

  A. $

385

F B.

 $35

7 F

C. $

357

U

D. $

385

U

  301.

Gild

er C

orpo

ratio

n m

akes

a p

rodu

ct w

ith th

e fo

llow

ing

stan

dard

cos

ts:

   

Stan

dar d

Qua

ntit

y or

Hou

rs

Stan

da rd

Pric

e orR

ate

Stan

dard

Cos

t Pe

rU

nit

Dire

ct

mat

eri

als

7.6

gram

s

$6.0

0 pe

r gr

am$4

5.60

Dire

ct

labo

r0.

1 ho

urs

$16.

00

per

hour

$1.6

0

Varia

ble ov

erhe

ad

0.1

hour

s

$6.0

0 pe

r ho

ur$0

.60

The

com

pany

repo

rted

the

follo

win

g re

sults

con

cern

ing

this

pro

duct

in J

une.

  Orig

inal

ly b

udge

ted

outp

ut5,

40 0un

its

Act

ual o

utpu

t5,

50 0un

its

Raw

mat

eria

ls u

sed

in

prod

uctio

n39

,2 00gr

am

sP

urch

ases

of r

aw

mat

eria

ls44

,1 00gr

am

sA

ctua

l dire

ct la

bor-

hour

s51

0ho ur

sA

ctua

l cos

t of r

aw

mat

eria

ls p

urch

ases

$260

,190

 

Act

ual d

irect

labo

r cos

t$7

,8 03 

Act

ual v

aria

ble

over

head

cos

t$2

,7 54 

The

com

pany

app

lies

varia

ble

over

head

on

the

basi

s of

dire

ct la

bor-h

ours

. The

dire

ct

mat

eria

ls p

urch

ases

var

ianc

e is

com

pute

d w

hen

the

mat

eria

ls a

re p

urch

ased

. T

he v

aria

ble

over

head

effi

cien

cy v

aria

nce

for J

une

is:  

  A. $

240

U

B. $

216

U

C. $

240

F D

. $21

6 F

  302.

Gild

er C

orpo

ratio

n m

akes

a p

rodu

ct w

ith th

e fo

llow

ing

stan

dard

cos

ts:

   

Stan

dar d

Qua

ntit

y or

Hou

rs

Stan

da rd

Pric

e orR

ate

Stan

dard

Cos

t Pe

rU

nit

Dire

ct

mat

eri

7.6

$6.0

0 pe

r $4

5.60

als

gram

sgr

am

Dire

ct

labo

r0.

1 ho

urs

$16.

00

per

hour

$1.6

0

Varia

ble ov

erhe

ad

0.1

hour

s

$6.0

0 pe

r ho

ur$0

.60

The

com

pany

repo

rted

the

follo

win

g re

sults

con

cern

ing

this

pro

duct

in J

une.

  Orig

inal

ly b

udge

ted

outp

ut5,

40 0un

its

Act

ual o

utpu

t5,

50 0un

its

Raw

mat

eria

ls u

sed

in

prod

uctio

n39

,2 00gr

am

sP

urch

ases

of r

aw

mat

eria

ls44

,1 00gr

am

sA

ctua

l dire

ct la

bor-

hour

s51

0ho ur

sA

ctua

l cos

t of r

aw

mat

eria

ls p

urch

ases

$260

,190

 

Act

ual d

irect

labo

r cos

t$7

,8 03 

Act

ual v

aria

ble

over

head

cos

t$2

,7 54 

The

com

pany

app

lies

varia

ble

over

head

on

the

basi

s of

dire

ct la

bor-h

ours

. The

dire

ct

mat

eria

ls p

urch

ases

var

ianc

e is

com

pute

d w

hen

the

mat

eria

ls a

re p

urch

ased

. T

he v

aria

ble

over

head

rate

var

ianc

e fo

r Jun

e is

:    A.

 $33

0 U

B.

 $33

0 F

C. $

306

U

D. $

306

F

  303.

Eple

y C

orpo

ratio

n m

akes

a p

rodu

ct w

ith th

e fo

llow

ing

stan

dard

cos

ts:

 

Stan

dard

 Q

uant

ity o

r H

ours

Stan

dard

Pr

ice

or R

ate

Dire

ct

mat

eria

ls3.

5 po

unds

$3.0

0 pe

r po

und

Dire

ct

labo

r0.

8 ho

urs

$19.

00 p

er

hour

Varia

ble

over

head

0.8

hour

s$8

.00

per h

our

In J

uly

the

com

pany

pro

duce

d 3,

300

units

usi

ng 1

2,24

0 po

unds

of t

he d

irect

mat

eria

l an

d 2,

760

dire

ct la

bor-h

ours

. Dur

ing

the

mon

th, t

he c

ompa

ny p

urch

ased

13,

000

poun

ds

of th

e di

rect

mat

eria

l at a

cos

t of $

35,1

00. T

he a

ctua

l dire

ct la

bor c

ost w

as $

51,6

12 a

nd

the

actu

al v

aria

ble

over

head

cos

t was

$20

,148

. T

he c

ompa

ny a

pplie

s va

riabl

e ov

erhe

ad o

n th

e ba

sis

of d

irect

labo

r-hou

rs. T

he d

irect

m

ater

ials

pur

chas

es v

aria

nce

is c

ompu

ted

whe

n th

e m

ater

ials

are

pur

chas

ed.

The

mat

eria

ls q

uant

ity v

aria

nce

for J

uly

is:

    A. $

2,07

0 F

B. $

2,07

0 U

C. $

1,86

3 F

D. $

1,86

3 U

  304.

Eple

y C

orpo

ratio

n m

akes

a p

rodu

ct w

ith th

e fo

llow

ing

stan

dard

cos

ts:

   St

anda

rd

Qua

ntity

or

Hou

rsSt

anda

rd

Pric

e or

Rat

e

Dire

ct

mat

eria

ls3.

5 po

unds

$3.0

0 pe

r po

und

Dire

ct

labo

r0.

8 ho

urs

$19.

00 p

er

hour

Varia

ble

over

head

0.8

hour

s$8

.00

per h

our

In J

uly

the

com

pany

pro

duce

d 3,

300

units

usi

ng 1

2,24

0 po

unds

of t

he d

irect

mat

eria

l an

d 2,

760

dire

ct la

bor-h

ours

. Dur

ing

the

mon

th, t

he c

ompa

ny p

urch

ased

13,

000

poun

ds

of th

e di

rect

mat

eria

l at a

cos

t of $

35,1

00. T

he a

ctua

l dire

ct la

bor c

ost w

as $

51,6

12 a

nd

the

actu

al v

aria

ble

over

head

cos

t was

$20

,148

. T

he c

ompa

ny a

pplie

s va

riabl

e ov

erhe

ad o

n th

e ba

sis

of d

irect

labo

r-hou

rs. T

he d

irect

m

ater

ials

pur

chas

es v

aria

nce

is c

ompu

ted

whe

n th

e m

ater

ials

are

pur

chas

ed.

The

mat

eria

ls p

rice

varia

nce

for J

uly

is:

    A. $

3,46

5 U

B. $

3,90

0 F

C. $

3,46

5 F

D. $

3,90

0 U

  305.

Eple

y C

orpo

ratio

n m

akes

a p

rodu

ct w

ith th

e fo

llow

ing

stan

dard

cos

ts:

   St

anda

rd

Qua

ntity

or

Hou

rsSt

anda

rd

Pric

e or

Rat

e

Dire

ct

mat

eria

ls3.

5 po

unds

$3.0

0 pe

r po

und

Dire

ct

labo

r0.

8 ho

urs

$19.

00 p

er

hour

Varia

ble

over

head

0.8

hour

s$8

.00

per h

our

In J

uly

the

com

pany

pro

duce

d 3,

300

units

usi

ng 1

2,24

0 po

unds

of t

he d

irect

mat

eria

l an

d 2,

760

dire

ct la

bor-h

ours

. Dur

ing

the

mon

th, t

he c

ompa

ny p

urch

ased

13,

000

poun

ds

of th

e di

rect

mat

eria

l at a

cos

t of $

35,1

00. T

he a

ctua

l dire

ct la

bor c

ost w

as $

51,6

12 a

nd

the

actu

al v

aria

ble

over

head

cos

t was

$20

,148

. T

he c

ompa

ny a

pplie

s va

riabl

e ov

erhe

ad o

n th

e ba

sis

of d

irect

labo

r-hou

rs. T

he d

irect

m

ater

ials

pur

chas

es v

aria

nce

is c

ompu

ted

whe

n th

e m

ater

ials

are

pur

chas

ed.

The

labo

r effi

cien

cy v

aria

nce

for J

uly

is:

    A. $

2,28

0 U

B. $

2,24

4 U

C. $

2,28

0 F

D. $

2,24

4 F

  306.

Eple

y C

orpo

ratio

n m

akes

a p

rodu

ct w

ith th

e fo

llow

ing

stan

dard

cos

ts:

   St

anda

rd

Qua

ntity

or

Hou

rsSt

anda

rd

Pric

e or

Rat

e

Dire

ct

mat

eria

ls3.

5 po

unds

$3.0

0 pe

r po

und

Dire

ct

labo

r0.

8 ho

urs

$19.

00 p

er

hour

Varia

ble

over

head

0.8

hour

s$8

.00

per h

our

In J

uly

the

com

pany

pro

duce

d 3,

300

units

usi

ng 1

2,24

0 po

unds

of t

he d

irect

mat

eria

l an

d 2,

760

dire

ct la

bor-h

ours

. Dur

ing

the

mon

th, t

he c

ompa

ny p

urch

ased

13,

000

poun

ds

of th

e di

rect

mat

eria

l at a

cos

t of $

35,1

00. T

he a

ctua

l dire

ct la

bor c

ost w

as $

51,6

12 a

nd

the

actu

al v

aria

ble

over

head

cos

t was

$20

,148

. T

he c

ompa

ny a

pplie

s va

riabl

e ov

erhe

ad o

n th

e ba

sis

of d

irect

labo

r-hou

rs. T

he d

irect

m

ater

ials

pur

chas

es v

aria

nce

is c

ompu

ted

whe

n th

e m

ater

ials

are

pur

chas

ed.

The

labo

r rat

e va

rianc

e fo

r Jul

y is

:

    A. $

828

FB.

 $82

8 U

C. $

792

UD

. $79

2 F

  307.

Eple

y C

orpo

ratio

n m

akes

a p

rodu

ct w

ith th

e fo

llow

ing

stan

dard

cos

ts:

   St

anda

rd

Qua

ntity

or

Hou

rsSt

anda

rd

Pric

e or

Rat

e

Dire

ct

mat

eria

ls3.

5 po

unds

$3.0

0 pe

r po

und

Dire

ct

labo

r0.

8 ho

urs

$19.

00 p

er

hour

Varia

ble

over

head

0.8

hour

s$8

.00

per h

our

In J

uly

the

com

pany

pro

duce

d 3,

300

units

usi

ng 1

2,24

0 po

unds

of t

he d

irect

mat

eria

l an

d 2,

760

dire

ct la

bor-h

ours

. Dur

ing

the

mon

th, t

he c

ompa

ny p

urch

ased

13,

000

poun

ds

of th

e di

rect

mat

eria

l at a

cos

t of $

35,1

00. T

he a

ctua

l dire

ct la

bor c

ost w

as $

51,6

12 a

nd

the

actu

al v

aria

ble

over

head

cos

t was

$20

,148

. T

he c

ompa

ny a

pplie

s va

riabl

e ov

erhe

ad o

n th

e ba

sis

of d

irect

labo

r-hou

rs. T

he d

irect

m

ater

ials

pur

chas

es v

aria

nce

is c

ompu

ted

whe

n th

e m

ater

ials

are

pur

chas

ed.

The

var

iabl

e ov

erhe

ad e

ffici

ency

var

ianc

e fo

r Jul

y is

:

    A. $

960

FB.

 $96

0 U

C. $

876

FD

. $87

6 U

  308.

Eple

y C

orpo

ratio

n m

akes

a p

rodu

ct w

ith th

e fo

llow

ing

stan

dard

cos

ts:

   St

anda

rd

Qua

ntity

or

Hou

rsSt

anda

rd

Pric

e or

Rat

e

Dire

ct

mat

eria

ls3.

5 po

unds

$3.0

0 pe

r po

und

Dire

ct

labo

r0.

8 ho

urs

$19.

00 p

er

hour

Varia

ble

over

head

0.8

hour

s$8

.00

per h

our

In J

uly

the

com

pany

pro

duce

d 3,

300

units

usi

ng 1

2,24

0 po

unds

of t

he d

irect

mat

eria

l an

d 2,

760

dire

ct la

bor-h

ours

. Dur

ing

the

mon

th, t

he c

ompa

ny p

urch

ased

13,

000

poun

ds

of th

e di

rect

mat

eria

l at a

cos

t of $

35,1

00. T

he a

ctua

l dire

ct la

bor c

ost w

as $

51,6

12 a

nd

the

actu

al v

aria

ble

over

head

cos

t was

$20

,148

. T

he c

ompa

ny a

pplie

s va

riabl

e ov

erhe

ad o

n th

e ba

sis

of d

irect

labo

r-hou

rs. T

he d

irect

m

ater

ials

pur

chas

es v

aria

nce

is c

ompu

ted

whe

n th

e m

ater

ials

are

pur

chas

ed.

The

var

iabl

e ov

erhe

ad ra

te v

aria

nce

for J

uly

is:

   

A. $

1,93

2 U

B. $

1,93

2 F

C. $

1,84

8 U

D. $

1,84

8 F

  309.

Pard

oe In

c., m

anuf

actu

res

a si

ngle

pro

duct

in w

hich

var

iabl

e m

anuf

actu

ring

over

head

is

assi

gned

on

the

basi

s of

sta

ndar

d di

rect

labo

r-hou

rs. T

he c

ompa

ny u

ses

a st

anda

rd c

ost

syst

em a

nd h

as e

stab

lishe

d th

e fo

llow

ing

stan

dard

s fo

r one

uni

t of p

rodu

ct:

   

Stan

dar

dQ

uant ity

Stan

dar

d Pr

ice

or R

ate

Stan

dard

Cos

t

Dire

ct m

ater

ials

1.5

poun

d s

$3.0

0 pe

r po

und

$4.5

0

Dire

ct la

bor

0.6

hour

s$6

.00

per

hour

$3.6

0

Varia

ble

man

ufac

turin

g ov

erhe

ad

0.6

hour

s$1

.25

per

hour

$0.7

5

Dur

ing

Mar

ch, t

he fo

llow

ing

activ

ity w

as re

cord

ed b

y th

e co

mpa

ny:

• Th

e co

mpa

ny p

rodu

ced

3,00

0 un

its d

urin

g th

e m

onth

. •

A to

tal o

f 8,0

00 p

ound

s of

mat

eria

l wer

e pu

rcha

sed

at a

cos

t of $

23,0

00.

• Th

ere

was

no

begi

nnin

g in

vent

ory

of m

ater

ials

on

hand

to s

tart

the

mon

th; a

t the

end

of

the

mon

th, 2

,000

pou

nds

of m

ater

ial r

emai

ned

in th

e w

areh

ouse

. •

Dur

ing

Mar

ch, 1

,600

dire

ct la

bor-h

ours

wer

e w

orke

d at

a ra

te o

f $6.

50 p

er h

our.

• Va

riabl

e m

anuf

actu

ring

over

head

cos

ts d

urin

g M

arch

tota

led

$1,8

00.

The

dire

ct m

ater

ials

pur

chas

es v

aria

nce

is c

ompu

ted

whe

n th

e m

ater

ials

are

pur

chas

ed.

The

mat

eria

ls p

rice

varia

nce

for M

arch

is:

    A. $

1,00

0 F

B. $

1,00

0 U

C. $

750

FD

. $75

0 U

 

310.

Pard

oe In

c., m

anuf

actu

res

a si

ngle

pro

duct

in w

hich

var

iabl

e m

anuf

actu

ring

over

head

is

assi

gned

on

the

basi

s of

sta

ndar

d di

rect

labo

r-hou

rs. T

he c

ompa

ny u

ses

a st

anda

rd c

ost

syst

em a

nd h

as e

stab

lishe

d th

e fo

llow

ing

stan

dard

s fo

r one

uni

t of p

rodu

ct:

   

Stan

dar

dQ

uant ity

Stan

dar

d Pr

ice

or R

ate

Stan

dard

Cos

t

Dire

ct m

ater

ials

1.5

poun

d s

$3.0

0 pe

r po

und

$4.5

0

Dire

ct la

bor

0.6

hour

s$6

.00

per

hour

$3.6

0

Varia

ble

man

ufac

turin

g ov

erhe

ad

0.6

hour

s$1

.25

per

hour

$0.7

5

Dur

ing

Mar

ch, t

he fo

llow

ing

activ

ity w

as re

cord

ed b

y th

e co

mpa

ny:

• Th

e co

mpa

ny p

rodu

ced

3,00

0 un

its d

urin

g th

e m

onth

. •

A to

tal o

f 8,0

00 p

ound

s of

mat

eria

l wer

e pu

rcha

sed

at a

cos

t of $

23,0

00.

• Th

ere

was

no

begi

nnin

g in

vent

ory

of m

ater

ials

on

hand

to s

tart

the

mon

th; a

t the

end

of

the

mon

th, 2

,000

pou

nds

of m

ater

ial r

emai

ned

in th

e w

areh

ouse

. •

Dur

ing

Mar

ch, 1

,600

dire

ct la

bor-h

ours

wer

e w

orke

d at

a ra

te o

f $6.

50 p

er h

our.

• Va

riabl

e m

anuf

actu

ring

over

head

cos

ts d

urin

g M

arch

tota

led

$1,8

00.

The

dire

ct m

ater

ials

pur

chas

es v

aria

nce

is c

ompu

ted

whe

n th

e m

ater

ials

are

pur

chas

ed.

The

mat

eria

ls q

uant

ity v

aria

nce

for M

arch

is:

    A. $

4,50

0 F

B. $

10,5

00 F

C. $

10,5

00 U

D. $

4,50

0 U

  311.

Pard

oe In

c., m

anuf

actu

res

a si

ngle

pro

duct

in w

hich

var

iabl

e m

anuf

actu

ring

over

head

is

assi

gned

on

the

basi

s of

sta

ndar

d di

rect

labo

r-hou

rs. T

he c

ompa

ny u

ses

a st

anda

rd c

ost

syst

em a

nd h

as e

stab

lishe

d th

e fo

llow

ing

stan

dard

s fo

r one

uni

t of p

rodu

ct:

 

 

Stan

dar

dQ

uant ity

Stan

dar

d Pr

ice

or R

ate

Stan

dard

Cos

t

Dire

ct m

ater

ials

1.5

poun

d s

$3.0

0 pe

r po

und

$4.5

0

Dire

ct la

bor

0.6

hour

s$6

.00

per

hour

$3.6

0

Varia

ble

man

ufac

turin

g ov

erhe

ad

0.6

hour

s$1

.25

per

hour

$0.7

5

Dur

ing

Mar

ch, t

he fo

llow

ing

activ

ity w

as re

cord

ed b

y th

e co

mpa

ny:

• Th

e co

mpa

ny p

rodu

ced

3,00

0 un

its d

urin

g th

e m

onth

. •

A to

tal o

f 8,0

00 p

ound

s of

mat

eria

l wer

e pu

rcha

sed

at a

cos

t of $

23,0

00.

• Th

ere

was

no

begi

nnin

g in

vent

ory

of m

ater

ials

on

hand

to s

tart

the

mon

th; a

t the

end

of

the

mon

th, 2

,000

pou

nds

of m

ater

ial r

emai

ned

in th

e w

areh

ouse

. •

Dur

ing

Mar

ch, 1

,600

dire

ct la

bor-h

ours

wer

e w

orke

d at

a ra

te o

f $6.

50 p

er h

our.

• Va

riabl

e m

anuf

actu

ring

over

head

cos

ts d

urin

g M

arch

tota

led

$1,8

00.

The

dire

ct m

ater

ials

pur

chas

es v

aria

nce

is c

ompu

ted

whe

n th

e m

ater

ials

are

pur

chas

ed.

The

labo

r rat

e va

rianc

e fo

r Mar

ch is

:

    A. $

480

UB.

 $80

0 U

C. $

480

FD

. $80

0 F

  312.

Pard

oe In

c., m

anuf

actu

res

a si

ngle

pro

duct

in w

hich

var

iabl

e m

anuf

actu

ring

over

head

is

assi

gned

on

the

basi

s of

sta

ndar

d di

rect

labo

r-hou

rs. T

he c

ompa

ny u

ses

a st

anda

rd c

ost

syst

em a

nd h

as e

stab

lishe

d th

e fo

llow

ing

stan

dard

s fo

r one

uni

t of p

rodu

ct:

   

Stan

dar

dQ

uant ity

Stan

dar

d Pr

ice

or R

ate

Stan

dard

Cos

t

Dire

ct m

ater

ials

1.5

poun

d$3

.00

per

$4.5

0

spo

und

Dire

ct la

bor

0.6

hour

s$6

.00

per

hour

$3.6

0

Varia

ble

man

ufac

turin

g ov

erhe

ad

0.6

hour

s$1

.25

per

hour

$0.7

5

Dur

ing

Mar

ch, t

he fo

llow

ing

activ

ity w

as re

cord

ed b

y th

e co

mpa

ny:

• Th

e co

mpa

ny p

rodu

ced

3,00

0 un

its d

urin

g th

e m

onth

. •

A to

tal o

f 8,0

00 p

ound

s of

mat

eria

l wer

e pu

rcha

sed

at a

cos

t of $

23,0

00.

• Th

ere

was

no

begi

nnin

g in

vent

ory

of m

ater

ials

on

hand

to s

tart

the

mon

th; a

t the

end

of

the

mon

th, 2

,000

pou

nds

of m

ater

ial r

emai

ned

in th

e w

areh

ouse

. •

Dur

ing

Mar

ch, 1

,600

dire

ct la

bor-h

ours

wer

e w

orke

d at

a ra

te o

f $6.

50 p

er h

our.

• Va

riabl

e m

anuf

actu

ring

over

head

cos

ts d

urin

g M

arch

tota

led

$1,8

00.

The

dire

ct m

ater

ials

pur

chas

es v

aria

nce

is c

ompu

ted

whe

n th

e m

ater

ials

are

pur

chas

ed.

The

labo

r effi

cien

cy v

aria

nce

for M

arch

is:

    A. $

5,04

0 U

B. $

1,20

0 U

C. $

1,20

0 F

D. $

5,04

0 F

  313.

Pard

oe In

c., m

anuf

actu

res

a si

ngle

pro

duct

in w

hich

var

iabl

e m

anuf

actu

ring

over

head

is

assi

gned

on

the

basi

s of

sta

ndar

d di

rect

labo

r-hou

rs. T

he c

ompa

ny u

ses

a st

anda

rd c

ost

syst

em a

nd h

as e

stab

lishe

d th

e fo

llow

ing

stan

dard

s fo

r one

uni

t of p

rodu

ct:

 

Stan

dar

dQ

uant ity

Stan

dar

d Pr

ice

or R

ate

Stan

dard

Cos

t

Dire

ct m

ater

ials

1.5

poun

d s

$3.0

0 pe

r po

und

$4.5

0

Dire

ct la

bor

0.6

hour

s$6

.00

per

hour

$3.6

0

Varia

ble

man

ufac

turin

g ov

erhe

ad

0.6

hour

s$1

.25

per

hour

$0.7

5

Dur

ing

Mar

ch, t

he fo

llow

ing

activ

ity w

as re

cord

ed b

y th

e co

mpa

ny:

• Th

e co

mpa

ny p

rodu

ced

3,00

0 un

its d

urin

g th

e m

onth

. •

A to

tal o

f 8,0

00 p

ound

s of

mat

eria

l wer

e pu

rcha

sed

at a

cos

t of $

23,0

00.

• Th

ere

was

no

begi

nnin

g in

vent

ory

of m

ater

ials

on

hand

to s

tart

the

mon

th; a

t the

end

of

the

mon

th, 2

,000

pou

nds

of m

ater

ial r

emai

ned

in th

e w

areh

ouse

. •

Dur

ing

Mar

ch, 1

,600

dire

ct la

bor-h

ours

wer

e w

orke

d at

a ra

te o

f $6.

50 p

er h

our.

• Va

riabl

e m

anuf

actu

ring

over

head

cos

ts d

urin

g M

arch

tota

led

$1,8

00.

The

dire

ct m

ater

ials

pur

chas

es v

aria

nce

is c

ompu

ted

whe

n th

e m

ater

ials

are

pur

chas

ed.

The

var

iabl

e ov

erhe

ad ra

te v

aria

nce

for M

arch

is:  

  A. $

200

U

B. $

600

U

C. $

600

F D

. $20

0 F

  314.

Pard

oe In

c., m

anuf

actu

res

a si

ngle

pro

duct

in w

hich

var

iabl

e m

anuf

actu

ring

over

head

is

assi

gned

on

the

basi

s of

sta

ndar

d di

rect

labo

r-hou

rs. T

he c

ompa

ny u

ses

a st

anda

rd c

ost

syst

em a

nd h

as e

stab

lishe

d th

e fo

llow

ing

stan

dard

s fo

r one

uni

t of p

rodu

ct:

   

Stan

dar

dQ

uant ity

Stan

dar

d Pr

ice

or R

ate

Stan

dard

Cos

t

Dire

ct m

ater

ials

1.5

poun

d s

$3.0

0 pe

r po

und

$4.5

0

Dire

ct la

bor

0.6

hour

s$6

.00

per

hour

$3.6

0

Varia

ble

man

ufac

turin

g ov

erhe

ad

0.6

hour

s$1

.25

per

hour

$0.7

5

Dur

ing

Mar

ch, t

he fo

llow

ing

activ

ity w

as re

cord

ed b

y th

e co

mpa

ny:

• Th

e co

mpa

ny p

rodu

ced

3,00

0 un

its d

urin

g th

e m

onth

. •

A to

tal o

f 8,0

00 p

ound

s of

mat

eria

l wer

e pu

rcha

sed

at a

cos

t of $

23,0

00.

• Th

ere

was

no

begi

nnin

g in

vent

ory

of m

ater

ials

on

hand

to s

tart

the

mon

th; a

t the

end

of

the

mon

th, 2

,000

pou

nds

of m

ater

ial r

emai

ned

in th

e w

areh

ouse

. •

Dur

ing

Mar

ch, 1

,600

dire

ct la

bor-h

ours

wer

e w

orke

d at

a ra

te o

f $6.

50 p

er h

our.

• Va

riabl

e m

anuf

actu

ring

over

head

cos

ts d

urin

g M

arch

tota

led

$1,8

00.

The

dire

ct m

ater

ials

pur

chas

es v

aria

nce

is c

ompu

ted

whe

n th

e m

ater

ials

are

pur

chas

ed.

The

var

iabl

e ov

erhe

ad e

ffici

ency

var

ianc

e fo

r Mar

ch is

:

    A. $

1,05

0 F

B. $

1,05

0 U

C. $

250

FD

. $25

0 U

  315.

Elie

zrie

Cor

pora

tion

mak

es a

pro

duct

with

the

follo

win

g st

anda

rd c

osts

:    

Stan

dard

Q

uan

tity or

Hou

r s

Stan

dard

Pr

ice or

R

ate

Stan

dard

C

ost

Per

Uni

t

Dire

ct m

ate

rials

6.5

kilo

s

$1.0

0 pe

r ki

lo$6

.50

Dire

ct la

bor

0.3

hour

s

$10.

00

per

hour

$3.0

0

Varia

ble

over

head

0.3

hour

s

$4.0

0 pe

r ho

ur$1

.20

In J

anua

ry th

e co

mpa

ny's

budg

eted

pro

duct

ion

was

7,4

00 u

nits

but

the

actu

al p

rodu

ctio

n w

as 7

,500

uni

ts. T

he c

ompa

ny u

sed

45,5

80 k

ilos

of th

e di

rect

mat

eria

l and

2,0

30 d

irect

la

bor-h

ours

to p

rodu

ce th

is o

utpu

t. D

urin

g th

e m

onth

, the

com

pany

pur

chas

ed 4

8,50

0 ki

los

of th

e di

rect

mat

eria

l at a

cos

t of $

53,3

50. T

he a

ctua

l dire

ct la

bor c

ost w

as $

18,4

73

and

the

actu

al v

aria

ble

over

head

cos

t was

$7,

714.

The

com

pany

app

lies

varia

ble

over

head

on

the

basi

s of

dire

ct la

bor-h

ours

. The

dire

ct

mat

eria

ls p

urch

ases

var

ianc

e is

com

pute

d w

hen

the

mat

eria

ls a

re p

urch

ased

. T

he m

ater

ials

qua

ntity

var

ianc

e fo

r Jan

uary

is:

 

  A. $

3,48

7 F

B. $

3,17

0 U

C. $

3,17

0 F

D. $

3,48

7 U

  316.

Elie

zrie

Cor

pora

tion

mak

es a

pro

duct

with

the

follo

win

g st

anda

rd c

osts

:    

Stan

dard

Q

uan

tity or

Hou

r s

Stan

dard

Pr

ice or

R

ate

Stan

dard

C

ost

Per

Uni

t

Dire

ct m

ate

rials

6.5

kilo

s

$1.0

0 pe

r ki

lo$6

.50

Dire

ct la

bor

0.3

hour

s

$10.

00

per

hour

$3.0

0

Varia

ble

over

head

0.3

hour

s

$4.0

0 pe

r ho

ur$1

.20

In J

anua

ry th

e co

mpa

ny's

budg

eted

pro

duct

ion

was

7,4

00 u

nits

but

the

actu

al p

rodu

ctio

n w

as 7

,500

uni

ts. T

he c

ompa

ny u

sed

45,5

80 k

ilos

of th

e di

rect

mat

eria

l and

2,0

30 d

irect

la

bor-h

ours

to p

rodu

ce th

is o

utpu

t. D

urin

g th

e m

onth

, the

com

pany

pur

chas

ed 4

8,50

0 ki

los

of th

e di

rect

mat

eria

l at a

cos

t of $

53,3

50. T

he a

ctua

l dire

ct la

bor c

ost w

as $

18,4

73

and

the

actu

al v

aria

ble

over

head

cos

t was

$7,

714.

The

com

pany

app

lies

varia

ble

over

head

on

the

basi

s of

dire

ct la

bor-h

ours

. The

dire

ct

mat

eria

ls p

urch

ases

var

ianc

e is

com

pute

d w

hen

the

mat

eria

ls a

re p

urch

ased

. T

he m

ater

ials

pric

e va

rianc

e fo

r Jan

uary

is:

    A. $

4,87

5 F

B. $

4,87

5 U

C. $

4,85

0 U

D. $

4,85

0 F

  317.

Elie

zrie

Cor

pora

tion

mak

es a

pro

duct

with

the

follo

win

g st

anda

rd c

osts

:    

Stan

dard

Q

uan

tity or

Hou

r s

Stan

dard

Pr

ice or

R

ate

Stan

dard

C

ost

Per

Uni

t

Dire

ct m

ate

rials

6.5

kilo

s

$1.0

0 pe

r ki

lo$6

.50

Dire

ct la

bor

0.3

hour

s

$10.

00

per

hour

$3.0

0

Varia

ble

over

head

0.3

hour

s

$4.0

0 pe

r ho

ur$1

.20

In J

anua

ry th

e co

mpa

ny's

budg

eted

pro

duct

ion

was

7,4

00 u

nits

but

the

actu

al p

rodu

ctio

n w

as 7

,500

uni

ts. T

he c

ompa

ny u

sed

45,5

80 k

ilos

of th

e di

rect

mat

eria

l and

2,0

30 d

irect

la

bor-h

ours

to p

rodu

ce th

is o

utpu

t. D

urin

g th

e m

onth

, the

com

pany

pur

chas

ed 4

8,50

0 ki

los

of th

e di

rect

mat

eria

l at a

cos

t of $

53,3

50. T

he a

ctua

l dire

ct la

bor c

ost w

as $

18,4

73

and

the

actu

al v

aria

ble

over

head

cos

t was

$7,

714.

The

com

pany

app

lies

varia

ble

over

head

on

the

basi

s of

dire

ct la

bor-h

ours

. The

dire

ct

mat

eria

ls p

urch

ases

var

ianc

e is

com

pute

d w

hen

the

mat

eria

ls a

re p

urch

ased

. T

he la

bor e

ffici

ency

var

ianc

e fo

r Jan

uary

is:

    A. $

2,20

0 U

B. $

2,00

2 F

C. $

2,20

0 F

D. $

2,00

2 U

  318.

Elie

zrie

Cor

pora

tion

mak

es a

pro

duct

with

the

follo

win

g st

anda

rd c

osts

:    

Stan

dard

Q

uan

tity or

Hou

r s

Stan

dard

Pr

ice or

R

ate

Stan

dard

C

ost

Per

Uni

t

Dire

ct m

ate

rials

6.5

kilo

s

$1.0

0 pe

r ki

lo$6

.50

Dire

ct la

bor

0.3

hour

s

$10.

00

per

hour

$3.0

0

Varia

ble

over

head

0.3

hour

s

$4.0

0 pe

r ho

ur$1

.20

In J

anua

ry th

e co

mpa

ny's

budg

eted

pro

duct

ion

was

7,4

00 u

nits

but

the

actu

al p

rodu

ctio

n w

as 7

,500

uni

ts. T

he c

ompa

ny u

sed

45,5

80 k

ilos

of th

e di

rect

mat

eria

l and

2,0

30 d

irect

la

bor-h

ours

to p

rodu

ce th

is o

utpu

t. D

urin

g th

e m

onth

, the

com

pany

pur

chas

ed 4

8,50

0 ki

los

of th

e di

rect

mat

eria

l at a

cos

t of $

53,3

50. T

he a

ctua

l dire

ct la

bor c

ost w

as $

18,4

73

and

the

actu

al v

aria

ble

over

head

cos

t was

$7,

714.

The

com

pany

app

lies

varia

ble

over

head

on

the

basi

s of

dire

ct la

bor-h

ours

. The

dire

ct

mat

eria

ls p

urch

ases

var

ianc

e is

com

pute

d w

hen

the

mat

eria

ls a

re p

urch

ased

. T

he la

bor r

ate

varia

nce

for J

anua

ry is

:

    A. $

2,02

5 U

B. $

1,82

7 U

C. $

1,82

7 F

D. $

2,02

5 F

  319.

Elie

zrie

Cor

pora

tion

mak

es a

pro

duct

with

the

follo

win

g st

anda

rd c

osts

:  

Stan

 

dard

Q

uan

tity or

Hou

r s

Stan

dard

Pr

ice or

R

ate

Stan

dard

C

ost

Per

Uni

t

Dire

ct m

ate

rials

6.5

kilo

s

$1.0

0 pe

r ki

lo$6

.50

Dire

ct la

bor

0.3

hour

s

$10.

00

per

hour

$3.0

0

Varia

ble

over

head

0.3

hour

s

$4.0

0 pe

r ho

ur$1

.20

In J

anua

ry th

e co

mpa

ny's

budg

eted

pro

duct

ion

was

7,4

00 u

nits

but

the

actu

al p

rodu

ctio

n w

as 7

,500

uni

ts. T

he c

ompa

ny u

sed

45,5

80 k

ilos

of th

e di

rect

mat

eria

l and

2,0

30 d

irect

la

bor-h

ours

to p

rodu

ce th

is o

utpu

t. D

urin

g th

e m

onth

, the

com

pany

pur

chas

ed 4

8,50

0 ki

los

of th

e di

rect

mat

eria

l at a

cos

t of $

53,3

50. T

he a

ctua

l dire

ct la

bor c

ost w

as $

18,4

73

and

the

actu

al v

aria

ble

over

head

cos

t was

$7,

714.

The

com

pany

app

lies

varia

ble

over

head

on

the

basi

s of

dire

ct la

bor-h

ours

. The

dire

ct

mat

eria

ls p

urch

ases

var

ianc

e is

com

pute

d w

hen

the

mat

eria

ls a

re p

urch

ased

. T

he v

aria

ble

over

head

effi

cien

cy v

aria

nce

for J

anua

ry is

:

    A. $

836

FB.

 $83

6 U

C. $

880

FD

. $88

0 U

  320.

Elie

zrie

Cor

pora

tion

mak

es a

pro

duct

with

the

follo

win

g st

anda

rd c

osts

:    

Stan

dard

Q

uan

tity or

Stan

dard

Pr

ice or

Stan

dard

C

ost

Per

Hou

r sR

ate

Uni

t

Dire

ct m

ate

rials

6.5

kilo

s

$1.0

0 pe

r ki

lo$6

.50

Dire

ct la

bor

0.3

hour

s

$10.

00

per

hour

$3.0

0

Varia

ble

over

head

0.3

hour

s

$4.0

0 pe

r ho

ur$1

.20

In J

anua

ry th

e co

mpa

ny's

budg

eted

pro

duct

ion

was

7,4

00 u

nits

but

the

actu

al p

rodu

ctio

n w

as 7

,500

uni

ts. T

he c

ompa

ny u

sed

45,5

80 k

ilos

of th

e di

rect

mat

eria

l and

2,0

30 d

irect

la

bor-h

ours

to p

rodu

ce th

is o

utpu

t. D

urin

g th

e m

onth

, the

com

pany

pur

chas

ed 4

8,50

0 ki

los

of th

e di

rect

mat

eria

l at a

cos

t of $

53,3

50. T

he a

ctua

l dire

ct la

bor c

ost w

as $

18,4

73

and

the

actu

al v

aria

ble

over

head

cos

t was

$7,

714.

The

com

pany

app

lies

varia

ble

over

head

on

the

basi

s of

dire

ct la

bor-h

ours

. The

dire

ct

mat

eria

ls p

urch

ases

var

ianc

e is

com

pute

d w

hen

the

mat

eria

ls a

re p

urch

ased

. T

he v

aria

ble

over

head

rate

var

ianc

e fo

r Jan

uary

is:

    A. $

406

FB.

 $45

0 F

C. $

406

UD

. $45

0 U

  321.

Odd

o C

orpo

ratio

n m

akes

a p

rodu

ct w

ith th

e fo

llow

ing

stan

dard

cos

ts:

   

Stan

dard

Q

uan

tity or

Hou

r s

Stan

dard

Pr

ice or

R

ate

Stan

dard

C

ost

Per

Uni

t

Dire

c$7

.00

t mat

eria

ls

3.0

ounc es

per

ounc e

$21.

0 0

Dire

ct la

bor

0.7

hour

s

$20.

00

per

hour

$14.

0 0

Varia

ble

over

head

0.7

hour

s

$5.0

0 pe

r ho

ur$3

.50

The

com

pany

repo

rted

the

follo

win

g re

sults

con

cern

ing

this

pro

duct

in D

ecem

ber.

  Orig

inal

ly b

udge

ted

outp

ut4,

40 0un

its

Act

ual o

utpu

t4,

20 0un

its

Raw

mat

eria

ls u

sed

in p

rodu

ctio

n12

,8 20ou

nce

sA

ctua

l dire

ct la

bor-

hour

s3,

16 0ho

urs

Pur

chas

es o

f raw

m

ater

ials

14,5 00

ounc

es

Act

ual p

rice

of ra

w

mat

eria

ls$6

.8 0pe

r ou

nce

Act

ual d

irect

labo

r ra

te$1

8. 30pe

r ho

urA

ctua

l var

iabl

e ov

erhe

ad ra

te$5

.1 0pe

r ho

ur

The

com

pany

app

lies

varia

ble

over

head

on

the

basi

s of

dire

ct la

bor-h

ours

. The

dire

ct

mat

eria

ls p

urch

ases

var

ianc

e is

com

pute

d w

hen

the

mat

eria

ls a

re p

urch

ased

. T

he m

ater

ials

qua

ntity

var

ianc

e fo

r Dec

embe

r is:

    A. $

1,54

0 U

B. $

1,49

6 F

C. $

1,54

0 F

D. $

1,49

6 U

  322.

Odd

o C

orpo

ratio

n m

akes

a p

rodu

ct w

ith th

e fo

llow

ing

stan

dard

cos

ts:

   

Stan

dard

Q

uan

tity or

Hou

r s

Stan

dard

Pr

ice or

R

ate

Stan

dard

C

ost

Per

Uni

t

Dire

ct m

ate

rials

3.0

ounc es

$7.0

0 pe

r ou

nc e

$21.

0 0

Dire

ct la

bor

0.7

hour

s

$20.

00

per

hour

$14.

0 0

Varia

ble

over

head

0.7

hour

s

$5.0

0 pe

r ho

ur$3

.50

The

com

pany

repo

rted

the

follo

win

g re

sults

con

cern

ing

this

pro

duct

in D

ecem

ber.

  Orig

inal

ly b

udge

ted

outp

ut4,

40 0un

its

Act

ual o

utpu

t4,

20 0un

its

Raw

mat

eria

ls u

sed

in p

rodu

ctio

n12

,8 20ou

nce

sA

ctua

l dire

ct la

bor-

hour

s3,

16 0ho

urs

Pur

chas

es o

f raw

m

ater

ials

14,5 00

ounc

es

Act

ual p

rice

of ra

w

mat

eria

ls$6

.8 0pe

r ou

nce

Act

ual d

irect

labo

r ra

te$1

8. 30pe

r ho

urA

ctua

l var

iabl

e ov

erhe

ad ra

te$5

.1 0pe

r ho

ur

The

com

pany

app

lies

varia

ble

over

head

on

the

basi

s of

dire

ct la

bor-h

ours

. The

dire

ct

mat

eria

ls p

urch

ases

var

ianc

e is

com

pute

d w

hen

the

mat

eria

ls a

re p

urch

ased

. T

he m

ater

ials

pric

e va

rianc

e fo

r Dec

embe

r is:

    A. $

2,52

0 U

B. $

2,52

0 F

C. $

2,90

0 F

D. $

2,90

0 U

  323.

Odd

o C

orpo

ratio

n m

akes

a p

rodu

ct w

ith th

e fo

llow

ing

stan

dard

cos

ts:

   

Stan

dard

Q

uan

tity or

Hou

r s

Stan

dard

Pr

ice or

R

ate

Stan

dard

C

ost

Per

Uni

t

Dire

ct m

ate

rials

3.0

ounc es

$7.0

0 pe

r ou

nc e

$21.

0 0

Dire

ct la

bor

0.7

hour

s

$20.

00

per

hour

$14.

0 0

Varia

ble

over

head

0.7

hour

s

$5.0

0 pe

r ho

ur$3

.50

The

com

pany

repo

rted

the

follo

win

g re

sults

con

cern

ing

this

pro

duct

in D

ecem

ber.

  Orig

inal

ly b

udge

ted

outp

ut4,

40 0un

its

Act

ual o

utpu

t4,

20 0un

its

Raw

mat

eria

ls u

sed

in p

rodu

ctio

n12

,8 20ou

nce

sA

ctua

l dire

ct la

bor-

hour

s3,

16 0ho

urs

Pur

chas

es o

f raw

m

ater

ials

14,5 00

ounc

es

Act

ual p

rice

of ra

w

mat

eria

ls$6

.8 0pe

r ou

nce

Act

ual d

irect

labo

r ra

te$1

8. 30pe

r ho

urA

ctua

l var

iabl

e ov

erhe

ad ra

te$5

.1 0pe

r ho

ur

The

com

pany

app

lies

varia

ble

over

head

on

the

basi

s of

dire

ct la

bor-h

ours

. The

dire

ct

mat

eria

ls p

urch

ases

var

ianc

e is

com

pute

d w

hen

the

mat

eria

ls a

re p

urch

ased

. T

he la

bor e

ffici

ency

var

ianc

e fo

r Dec

embe

r is:

    A. $

4,02

6 F

B. $

4,02

6 U

C. $

4,40

0 F

D. $

4,40

0 U

  324.

Odd

o C

orpo

ratio

n m

akes

a p

rodu

ct w

ith th

e fo

llow

ing

stan

dard

cos

ts:

   

Stan

dard

Q

uan

tity or

Hou

r s

Stan

dard

Pr

ice or

R

ate

Stan

dard

C

ost

Per

Uni

t

Dire

ct m

ate

rials

3.0

ounc es

$7.0

0 pe

r ou

nc e

$21.

0 0

Dire

ct la

bor

0.7

hour

s

$20.

00

per

hour

$14.

0 0

Varia

ble

over

head

0.7

hour

s

$5.0

0 pe

r ho

ur$3

.50

The

com

pany

repo

rted

the

follo

win

g re

sults

con

cern

ing

this

pro

duct

in D

ecem

ber.

  Orig

inal

ly b

udge

ted

outp

ut4,

40 0un

its

Act

ual o

utpu

t4,

20 0un

its

Raw

mat

eria

ls u

sed

in p

rodu

ctio

n12

,8 20ou

nce

sA

ctua

l dire

ct la

bor-

hour

s3,

16 0ho

urs

Pur

chas

es o

f raw

m

ater

ials

14,5 00

ounc

es

Act

ual p

rice

of ra

w

mat

eria

ls$6

.8 0pe

r ou

nce

Act

ual d

irect

labo

r ra

te$1

8. 30pe

r ho

urA

ctua

l var

iabl

e ov

erhe

ad ra

te$5

.1 0pe

r ho

ur

The

com

pany

app

lies

varia

ble

over

head

on

the

basi

s of

dire

ct la

bor-h

ours

. The

dire

ct

mat

eria

ls p

urch

ases

var

ianc

e is

com

pute

d w

hen

the

mat

eria

ls a

re p

urch

ased

. T

he la

bor r

ate

varia

nce

for D

ecem

ber i

s:

    A. $

5,37

2 F

B. $

4,99

8 U

C. $

5,37

2 U

D. $

4,99

8 F

  325.

Odd

o C

orpo

ratio

n m

akes

a p

rodu

ct w

ith th

e fo

llow

ing

stan

dard

cos

ts:

 

Stan

 

dard

Q

uan

tity or

Hou

r s

Stan

dard

Pr

ice or

R

ate

Stan

dard

C

ost

Per

Uni

t

Dire

ct m

ate

rials

3.0

ounc es

$7.0

0 pe

r ou

nc e

$21.

0 0

Dire

ct la

bor

0.7

hour

s

$20.

00

per

hour

$14.

0 0

Varia

ble

over

head

0.7

hour

s

$5.0

0 pe

r ho

ur$3

.50

The

com

pany

repo

rted

the

follo

win

g re

sults

con

cern

ing

this

pro

duct

in D

ecem

ber.

  Orig

inal

ly b

udge

ted

outp

ut4,

40 0un

its

Act

ual o

utpu

t4,

20 0un

its

Raw

mat

eria

ls u

sed

in p

rodu

ctio

n12

,8 20ou

nce

sA

ctua

l dire

ct la

bor-

hour

s3,

16 0ho

urs

Pur

chas

es o

f raw

m

ater

ials

14,5 00

ounc

es

Act

ual p

rice

of ra

w

mat

eria

ls$6

.8 0pe

r ou

nce

Act

ual d

irect

labo

r ra

te$1

8. 30pe

r ho

urA

ctua

l var

iabl

e ov

erhe

ad ra

te$5

.1 0pe

r ho

ur

The

com

pany

app

lies

varia

ble

over

head

on

the

basi

s of

dire

ct la

bor-h

ours

. The

dire

ct

mat

eria

ls p

urch

ases

var

ianc

e is

com

pute

d w

hen

the

mat

eria

ls a

re p

urch

ased

. T

he v

aria

ble

over

head

effi

cien

cy v

aria

nce

for D

ecem

ber i

s:

    A. $

1,12

2 F

B. $

1,12

2 U

C. $

1,10

0 F

D. $

1,10

0 U

  326.

Odd

o C

orpo

ratio

n m

akes

a p

rodu

ct w

ith th

e fo

llow

ing

stan

dard

cos

ts:

   

Stan

dard

Q

uan

tity or

Hou

r s

Stan

dard

Pr

ice or

R

ate

Stan

dard

C

ost

Per

Uni

t

Dire

ct m

ate

rials

3.0

ounc es

$7.0

0 pe

r ou

nc e

$21.

0 0

Dire

ct la

bor

0.7

hour

s

$20.

00

per

hour

$14.

0 0

Varia

ble

over

head

0.7

hour

s

$5.0

0 pe

r ho

ur$3

.50

The

com

pany

repo

rted

the

follo

win

g re

sults

con

cern

ing

this

pro

duct

in D

ecem

ber.

  Orig

inal

ly b

udge

ted

outp

ut4,

40 0un

its

Act

ual o

utpu

t4,

20 0un

its

Raw

mat

eria

ls u

sed

in p

rodu

ctio

n12

,8 20ou

nce

sA

ctua

l dire

ct la

bor-

hour

s3,

16 0ho

urs

Pur

chas

es o

f raw

m

ater

ials

14,5 00

ounc

es

Act

ual p

rice

of ra

w

mat

eria

ls$6

.8 0pe

r ou

nce

Act

ual d

irect

labo

r ra

te$1

8. 30pe

r ho

urA

ctua

l var

iabl

e ov

erhe

ad ra

te$5

.1 0pe

r ho

ur

The

com

pany

app

lies

varia

ble

over

head

on

the

basi

s of

dire

ct la

bor-h

ours

. The

dire

ct

mat

eria

ls p

urch

ases

var

ianc

e is

com

pute

d w

hen

the

mat

eria

ls a

re p

urch

ased

. T

he v

aria

ble

over

head

rate

var

ianc

e fo

r Dec

embe

r is:

    A. $

316

FB.

 $29

4 F

C. $

316

UD

. $29

4 U

  327.

Tout

Cor

pora

tion

mak

es a

pro

duct

that

has

the

follo

win

g di

rect

labo

r sta

ndar

ds:

  Sta

ndar

d di

rect

la

bor-

hour

s0.

1ho

urs

per u

nit

Sta

ndar

d di

rect

la

bor r

ate

$22. 00

per h

our

Sta

ndar

d co

st$2

.2 0pe

r uni

t

The

com

pany

bud

gete

d fo

r pro

duct

ion

of 6

,400

uni

ts in

Oct

ober

, but

act

ual p

rodu

ctio

n w

as 6

,500

uni

ts. T

he c

ompa

ny u

sed

610

dire

ct la

bor-h

ours

to p

rodu

ce th

is o

utpu

t. Th

e ac

tual

dire

ct la

bor r

ate

was

$21

.80

per h

our.

The

labo

r effi

cien

cy v

aria

nce

for O

ctob

er is

:    A.

 $87

2 F

B. $

872

U

C. $

880

U

D. $

880

F

  328.

Tout

Cor

pora

tion

mak

es a

pro

duct

that

has

the

follo

win

g di

rect

labo

r sta

ndar

ds:

  Sta

ndar

d di

rect

la

bor-

hour

s0.

1ho

urs

per u

nit

Sta

ndar

d di

rect

la

bor r

ate

$22. 00

per h

our

Sta

ndar

d co

st$2

.2 0pe

r uni

t

The

com

pany

bud

gete

d fo

r pro

duct

ion

of 6

,400

uni

ts in

Oct

ober

, but

act

ual p

rodu

ctio

n w

as 6

,500

uni

ts. T

he c

ompa

ny u

sed

610

dire

ct la

bor-h

ours

to p

rodu

ce th

is o

utpu

t. Th

e ac

tual

dire

ct la

bor r

ate

was

$21

.80

per h

our.

The

labo

r rat

e va

rianc

e fo

r Oct

ober

is:  

  A. $

122

U

B. $

130

F C

. $12

2 F

D. $

130

U

  329.

Hol

iday

Che

mic

al C

orpo

ratio

n us

es a

sta

ndar

d co

st s

yste

m to

col

lect

cos

ts re

late

d to

the

prod

uctio

n of

its

"bow

ling

ball"

frui

tcak

es. T

he d

irect

labo

r sta

ndar

d fo

r eac

h fru

itcak

e is

1.

25 h

ours

at a

sta

ndar

d co

st o

f $11

.00

per h

our.

Dur

ing

the

mon

th o

f Nov

embe

r, H

olid

ay's

fruitc

ake

prod

uctio

n us

ed 9

,820

dire

ct la

bor-h

ours

at a

tota

l dire

ct la

bor c

ost o

f $1

06,5

47. T

his

resu

lted

in p

rodu

ctio

n of

8,5

00 fr

uitc

akes

for N

ovem

ber.

Wha

t is

Hol

iday

's la

bor r

ate

varia

nce

for N

ovem

ber?

   A.

 $8,

855

Favo

rabl

e B.

 $1,

473

Favo

rabl

e C

. $13

,047

Unf

avor

able

D

. $14

,520

Unf

avor

able

  330.

Hol

iday

Che

mic

al C

orpo

ratio

n us

es a

sta

ndar

d co

st s

yste

m to

col

lect

cos

ts re

late

d to

the

prod

uctio

n of

its

"bow

ling

ball"

frui

tcak

es. T

he d

irect

labo

r sta

ndar

d fo

r eac

h fru

itcak

e is

1.

25 h

ours

at a

sta

ndar

d co

st o

f $11

.00

per h

our.

Dur

ing

the

mon

th o

f Nov

embe

r, H

olid

ay's

fruitc

ake

prod

uctio

n us

ed 9

,820

dire

ct la

bor-h

ours

at a

tota

l dire

ct la

bor c

ost o

f $1

06,5

47. T

his

resu

lted

in p

rodu

ctio

n of

8,5

00 fr

uitc

akes

for N

ovem

ber.

Wha

t is

Hol

iday

's la

bor e

ffici

ency

var

ianc

e fo

r Nov

embe

r?  

  A. $

8,85

5 Fa

vora

ble

B. $

10,3

28 F

avor

able

C

. $13

,047

Unf

avor

able

D

. $14

,520

Unf

avor

able

  331.

Tacc

one

Cor

pora

tion

mak

es a

pro

duct

that

has

the

follo

win

g di

rect

labo

r sta

ndar

ds:

 

Sta

ndar

d di

rect

la

bor-

hour

s0.

3ho

urs

per u

nit

Sta

ndar

d di

rect

la

bor r

ate

$20. 00

per h

our

In F

ebru

ary

the

com

pany

pro

duce

d 4,

100

units

usi

ng 1

,120

dire

ct la

bor-h

ours

. The

ac

tual

dire

ct la

bor r

ate

was

$20

.40

per h

our.

The

labo

r effi

cien

cy v

aria

nce

for F

ebru

ary

is:  

  A. $

2,24

4 F

B. $

2,24

4 U

C

. $2,

200

U

D. $

2,20

0 F

  332.

Tacc

one

Cor

pora

tion

mak

es a

pro

duct

that

has

the

follo

win

g di

rect

labo

r sta

ndar

ds:

  Sta

ndar

d di

rect

la

bor-

hour

s0.

3ho

urs

per u

nit

Sta

ndar

d di

rect

la

bor r

ate

$20. 00

per h

our

In F

ebru

ary

the

com

pany

pro

duce

d 4,

100

units

usi

ng 1

,120

dire

ct la

bor-h

ours

. The

ac

tual

dire

ct la

bor r

ate

was

$20

.40

per h

our.

The

labo

r rat

e va

rianc

e fo

r Feb

ruar

y is

:    A.

 $44

8 U

B.

 $44

8 F

C. $

492

U

D. $

492

F

  333.

Jurc

zyk

Cor

pora

tion

mak

es a

pro

duct

that

has

the

follo

win

g di

rect

labo

r sta

ndar

ds:

Stan

dard

dire

ct la

bor-

hour

s0.

3ho

urs

per

unit

Stan

dard

dire

ct la

bor r

ate

$11.

00pe

r hou

r

In D

ecem

ber t

he c

ompa

ny's

budg

eted

pro

duct

ion

was

4,6

00 u

nits

, but

the

actu

al

prod

uctio

n w

as 4

,400

uni

ts. T

he c

ompa

ny u

sed

1,33

0 di

rect

labo

r-hou

rs to

pro

duce

this

ou

tput

. The

act

ual d

irect

labo

r cos

t was

$14

,364

. T

he la

bor e

ffici

ency

var

ianc

e fo

r Dec

embe

r is:

  

A. $

110

U

B. $

108

F C

. $11

0 F

D. $

108

U

  334.

Jurc

zyk

Cor

pora

tion

mak

es a

pro

duct

that

has

the

follo

win

g di

rect

labo

r sta

ndar

ds:

Stan

dard

dire

ct la

bor-

hour

s0.

3ho

urs

per

unit

Stan

dard

dire

ct la

bor r

ate

$11.

00pe

r hou

r

In D

ecem

ber t

he c

ompa

ny's

budg

eted

pro

duct

ion

was

4,6

00 u

nits

, but

the

actu

al

prod

uctio

n w

as 4

,400

uni

ts. T

he c

ompa

ny u

sed

1,33

0 di

rect

labo

r-hou

rs to

pro

duce

this

ou

tput

. The

act

ual d

irect

labo

r cos

t was

$14

,364

. T

he la

bor r

ate

varia

nce

for D

ecem

ber i

s:  

  A. $

264

F B.

 $26

6 U

C

. $26

4 U

D

. $26

6 F

  335.

Mid

gley

Cor

pora

tion

mak

es a

pro

duct

who

se d

irect

labo

r sta

ndar

ds a

re 0

.8 h

ours

per

uni

t an

d $2

2.00

per

hou

r. In

Apr

il th

e co

mpa

ny p

rodu

ced

6,90

0 un

its u

sing

5,2

50 d

irect

labo

r-ho

urs.

The

act

ual d

irect

labo

r cos

t was

$11

3,92

5. T

he la

bor e

ffici

ency

var

ianc

e fo

r Apr

il is

:    A.

 $5,

940

U

B. $

5,94

0 F

C. $

5,85

9 F

D. $

5,85

9 U

  336.

Mid

gley

Cor

pora

tion

mak

es a

pro

duct

who

se d

irect

labo

r sta

ndar

ds a

re 0

.8 h

ours

per

uni

t an

d $2

2.00

per

hou

r. In

Apr

il th

e co

mpa

ny p

rodu

ced

6,90

0 un

its u

sing

5,2

50 d

irect

labo

r-ho

urs.

The

act

ual d

irect

labo

r cos

t was

$11

3,92

5.

The

labo

r rat

e va

rianc

e fo

r Apr

il is

:    A.

 $1,

575

U

B. $

1,65

6 F

C. $

1,57

5 F

D. $

1,65

6 U

 

337.

The

follo

win

g la

bor s

tand

ards

hav

e be

en e

stab

lishe

d fo

r a p

artic

ular

pro

duct

:   S

tand

ard

labo

r-ho

urs

per u

nit o

f out

put

7.5

hour

s

Sta

ndar

d la

bor r

ate

$15

.25

per

hour

The

follo

win

g da

ta p

erta

in to

ope

ratio

ns c

once

rnin

g th

e pr

oduc

t for

the

last

mon

th:

  Act

ual h

ours

w

orke

d9,

600

hour

sA

ctua

l tot

al la

bor

cost

$144

,48 0

 

Act

ual o

utpu

t1,

200

units

Wha

t is

the

labo

r rat

e va

rianc

e fo

r the

mon

th?

   A.

 $1,

920

F B.

 $24

0 U

C

. $1,

920

U

D. $

240

F

  338.

The

follo

win

g la

bor s

tand

ards

hav

e be

en e

stab

lishe

d fo

r a p

artic

ular

pro

duct

:   S

tand

ard

labo

r-ho

urs

per u

nit o

f out

put

7.5

hour

s

Sta

ndar

d la

bor r

ate

$15

.25

per

hour

The

follo

win

g da

ta p

erta

in to

ope

ratio

ns c

once

rnin

g th

e pr

oduc

t for

the

last

mon

th:

  Act

ual h

ours

w

orke

d9,

600

hour

sA

ctua

l tot

al la

bor

cost

$144

,48 0

 

Act

ual o

utpu

t1,

200

units

Wha

t is

the

labo

r effi

cien

cy v

aria

nce

for t

he m

onth

?  

  A. $

7,23

0 U

B.

 $9,

030

U

C. $

7,23

0 F

D. $

9,15

0 U

  339.

Des

ue C

orpo

ratio

n m

akes

a p

rodu

ct w

ith th

e fo

llow

ing

stan

dard

s fo

r lab

or a

nd v

aria

ble

over

head

:    

Stan

dard

Q

uan

tity or

Hou

r s

Stan

dard

Pr

ice or

Rat

e

Sta

nda

rd

Cos

t Pe

r U

nit

Dire

ct la

bor

0.1

hour

s

$19.

00

per

hour

$1.9

0

Varia

ble

over

head

0.1

hour

s

$7.0

0 pe

r ho

ur$0

.70

The

com

pany

bud

gete

d fo

r pro

duct

ion

of 6

,500

uni

ts in

Dec

embe

r, bu

t act

ual p

rodu

ctio

n w

as 6

,300

uni

ts. T

he c

ompa

ny u

sed

610

dire

ct la

bor-h

ours

to p

rodu

ce th

is o

utpu

t. Th

e ac

tual

var

iabl

e ov

erhe

ad ra

te w

as $

6.40

per

hou

r. Th

e co

mpa

ny a

pplie

s va

riabl

e ov

erhe

ad o

n th

e ba

sis

of d

irect

labo

r-hou

rs.

The

var

iabl

e ov

erhe

ad e

ffici

ency

var

ianc

e fo

r Dec

embe

r is:

    A. $

140

FB.

 $12

8 F

C. $

128

UD

. $14

0 U

  340.

Des

ue C

orpo

ratio

n m

akes

a p

rodu

ct w

ith th

e fo

llow

ing

stan

dard

s fo

r lab

or a

nd v

aria

ble

over

head

:  

Stan

dard

St

an S

tan

 Q

uan

tity or

Hou

r s

dard

Pr

ice or

Rat

e

dard

C

ost

Per

Uni

t

Dire

ct la

bor

0.1

hour

s

$19.

00

per

hour

$1.9

0

Varia

ble

over

head

0.1

hour

s

$7.0

0 pe

r ho

ur$0

.70

The

com

pany

bud

gete

d fo

r pro

duct

ion

of 6

,500

uni

ts in

Dec

embe

r, bu

t act

ual p

rodu

ctio

n w

as 6

,300

uni

ts. T

he c

ompa

ny u

sed

610

dire

ct la

bor-h

ours

to p

rodu

ce th

is o

utpu

t. Th

e ac

tual

var

iabl

e ov

erhe

ad ra

te w

as $

6.40

per

hou

r. Th

e co

mpa

ny a

pplie

s va

riabl

e ov

erhe

ad o

n th

e ba

sis

of d

irect

labo

r-hou

rs.

The

var

iabl

e ov

erhe

ad ra

te v

aria

nce

for D

ecem

ber i

s:

    A. $

366

UB.

 $36

6 F

C. $

378

FD

. $37

8 U

  341.

Lede

zma

Cor

pora

tion

mak

es a

pro

duct

with

the

follo

win

g st

anda

rds

for d

irect

labo

r and

va

riabl

e ov

erhe

ad:

   St

anda

rd

Qua

ntity

or

Hou

rsSt

anda

rd

Pric

e or

Rat

e

Dire

ct

labo

r0.

5 ho

urs

$11.

00 p

er

hour

Varia

ble

over

head

0.5

hour

s$8

.00

per h

our

In M

ay th

e co

mpa

ny p

rodu

ced

2,50

0 un

its u

sing

1,2

10 d

irect

labo

r-hou

rs. T

he a

ctua

l va

riabl

e ov

erhe

ad c

ost w

as $

9,92

2. T

he c

ompa

ny a

pplie

s va

riabl

e ov

erhe

ad o

n th

e ba

sis

of d

irect

labo

r-hou

rs.

The

var

iabl

e ov

erhe

ad e

ffici

ency

var

ianc

e fo

r May

is:

    A. $

328

FB.

 $32

8 U

C. $

320

FD

. $32

0 U

  342.

Lede

zma

Cor

pora

tion

mak

es a

pro

duct

with

the

follo

win

g st

anda

rds

for d

irect

labo

r and

va

riabl

e ov

erhe

ad:

   St

anda

rd

Qua

ntity

or

Hou

rsSt

anda

rd

Pric

e or

Rat

e

Dire

ct

labo

r0.

5 ho

urs

$11.

00 p

er

hour

Varia

ble

over

head

0.5

hour

s$8

.00

per h

our

In M

ay th

e co

mpa

ny p

rodu

ced

2,50

0 un

its u

sing

1,2

10 d

irect

labo

r-hou

rs. T

he a

ctua

l va

riabl

e ov

erhe

ad c

ost w

as $

9,92

2. T

he c

ompa

ny a

pplie

s va

riabl

e ov

erhe

ad o

n th

e ba

sis

of d

irect

labo

r-hou

rs.

The

var

iabl

e ov

erhe

ad ra

te v

aria

nce

for M

ay is

:

    A. $

242

UB.

 $25

0 F

C. $

250

UD

. $24

2 F

  343.

Nov

elli

Cor

pora

tion

mak

es a

pro

duct

who

se v

aria

ble

over

head

sta

ndar

ds a

re b

ased

on

dire

ct la

bor-h

ours

. The

qua

ntity

sta

ndar

d is

0.6

hou

rs p

er u

nit.

The

varia

ble

over

head

ra

te s

tand

ard

is $

5.00

per

hou

r. In

Sep

tem

ber t

he c

ompa

ny p

rodu

ced

1,60

0 un

its u

sing

95

0 di

rect

labo

r-hou

rs. T

he a

ctua

l var

iabl

e ov

erhe

ad ra

te w

as $

5.10

per

hou

r. T

he v

aria

ble

over

head

effi

cien

cy v

aria

nce

for S

epte

mbe

r is:

   A.

 $51

U

B. $

50 U

C. $

51 F

D

. $50

F

  344.

Nov

elli

Cor

pora

tion

mak

es a

pro

duct

who

se v

aria

ble

over

head

sta

ndar

ds a

re b

ased

on

dire

ct la

bor-h

ours

. The

qua

ntity

sta

ndar

d is

0.6

hou

rs p

er u

nit.

The

varia

ble

over

head

ra

te s

tand

ard

is $

5.00

per

hou

r. In

Sep

tem

ber t

he c

ompa

ny p

rodu

ced

1,60

0 un

its u

sing

95

0 di

rect

labo

r-hou

rs. T

he a

ctua

l var

iabl

e ov

erhe

ad ra

te w

as $

5.10

per

hou

r.

The

varia

ble

over

head

rate

var

ianc

e fo

r Sep

tem

ber i

s:  

  A. $

95 F

B.

 $96

U

C. $

95 U

D

. $96

F

  345.

A m

anuf

actu

ring

com

pany

that

has

onl

y on

e pr

oduc

t has

est

ablis

hed

the

follo

win

g st

anda

rds

for i

ts v

aria

ble

man

ufac

turin

g ov

erhe

ad. V

aria

ble

man

ufac

turin

g ov

erhe

ad

stan

dard

s ar

e ba

sed

on m

achi

ne-h

ours

.   S

tand

ard

hour

s pe

r uni

t of o

utpu

t8.

1m

achi

ne-

hour

s

Sta

ndar

d va

riabl

e ov

erhe

ad ra

te$1

4.3

0

per

mac

hine

-ho

ur

The

follo

win

g da

ta p

erta

in to

ope

ratio

ns fo

r the

last

mon

th:

  Act

ual h

ours

1,70 0

mac

hine

-hou

rsA

ctua

l tot

al v

aria

ble

man

ufac

turin

g ov

erhe

ad c

ost

$24,

905

 

Act

ual o

utpu

t20

0un

its

Wha

t is

the

varia

ble

over

head

rate

var

ianc

e fo

r the

mon

th?

   A.

 $1,

739

U

B. $

595

F C

. $59

5 U

D

. $1,

739

F

  346.

A m

anuf

actu

ring

com

pany

that

has

onl

y on

e pr

oduc

t has

est

ablis

hed

the

follo

win

g st

anda

rds

for i

ts v

aria

ble

man

ufac

turin

g ov

erhe

ad. V

aria

ble

man

ufac

turin

g ov

erhe

ad

stan

dard

s ar

e ba

sed

on m

achi

ne-h

ours

.   S

tand

ard

hour

s pe

r uni

t of o

utpu

t8.

1m

achi

ne-

hour

s

Sta

ndar

d va

riabl

e ov

erhe

ad ra

te$1

4.3

0

per

mac

hine

-ho

ur

The

follo

win

g da

ta p

erta

in to

ope

ratio

ns fo

r the

last

mon

th:

  Act

ual h

ours

1,70 0

mac

hine

-hou

rsA

ctua

l tot

al v

aria

ble

man

ufac

turin

g ov

erhe

ad c

ost

$24,

905

 

Act

ual o

utpu

t20

0un

its

Wha

t is

the

varia

ble

over

head

effi

cien

cy v

aria

nce

for t

he m

onth

?  

  A. $

1,17

2 F

B. $

567

F C

. $1,

172

U

D. $

1,14

4 U

  347.

The

follo

win

g st

anda

rds

for v

aria

ble

man

ufac

turin

g ov

erhe

ad h

ave

been

est

ablis

hed

for a

co

mpa

ny th

at m

akes

onl

y on

e pr

oduc

t:   S

tand

ard

hour

s pe

r un

it of

out

put

1.6

hour

s

Sta

ndar

d va

riabl

e ov

erhe

ad ra

te$1

1. 55pe

r ho

ur

The

follo

win

g da

ta p

erta

in to

ope

ratio

ns fo

r the

last

mon

th:

  Act

ual h

ours

4,90 0

ho urs

Act

ual t

otal

var

iabl

e m

anuf

actu

ring

over

head

cos

t

$58,

310

 

Act

ual o

utpu

t3,

00 0un

its

Wha

t is

the

varia

ble

over

head

rate

var

ianc

e fo

r the

mon

th?

  

A. $

2,87

0 U

B.

 $2,

870

F C

. $1,

715

U

D. $

1,71

5 F

  348.

The

follo

win

g st

anda

rds

for v

aria

ble

man

ufac

turin

g ov

erhe

ad h

ave

been

est

ablis

hed

for a

co

mpa

ny th

at m

akes

onl

y on

e pr

oduc

t:   S

tand

ard

hour

s pe

r un

it of

out

put

1.6

hour

s

Sta

ndar

d va

riabl

e ov

erhe

ad ra

te$1

1. 55pe

r ho

ur

The

follo

win

g da

ta p

erta

in to

ope

ratio

ns fo

r the

last

mon

th:

  Act

ual h

ours

4,90 0

ho urs

Act

ual t

otal

var

iabl

e m

anuf

actu

ring

over

head

cos

t

$58,

310

 

Act

ual o

utpu

t3,

00 0un

its

Wha

t is

the

varia

ble

over

head

effi

cien

cy v

aria

nce

for t

he m

onth

?  

  A. $

1,68

0 F

B. $

1,19

0 U

C

. $1,

155

U

D. $

1,19

0 F

  349.

Wal

l Cor

pora

tion,

whi

ch p

rodu

ces

com

mer

cial

saf

es, h

as p

rovi

ded

the

follo

win

g da

ta:

  Bud

gete

d pr

oduc

tion

9,30 0

safe

s

Sta

ndar

d m

achi

ne-h

ours

pe

r saf

e8.

0m

achi

ne-

hour

s

Sta

ndar

d su

pplie

s co

st$8

.6 0

per

mac

hine

-ho

ur

Act

ual

prod

uctio

n9,

50 0sa

fes

Act

ual m

achi

ne-

hour

s76

,3 60m

achi

ne-

hour

sA

ctua

l sup

plie

s co

st$7

06,5

66 

Sup

plie

s co

st is

an

elem

ent o

f var

iabl

e m

anuf

actu

ring

over

head

. T

he v

aria

ble

over

head

rate

var

ianc

e fo

r sup

plie

s is

clo

sest

to:

    A. $

52,9

66 U

B. $

49,8

70 F

C. $

52,9

66 F

D. $

49,8

70 U

  350.

Wal

l Cor

pora

tion,

whi

ch p

rodu

ces

com

mer

cial

saf

es, h

as p

rovi

ded

the

follo

win

g da

ta:

  Bud

gete

d pr

oduc

tion

9,30 0

safe

s

Sta

ndar

d m

achi

ne-h

ours

pe

r saf

e8.

0m

achi

ne-

hour

s

Sta

ndar

d su

pplie

s co

st$8

.6 0

per

mac

hine

-ho

urA

ctua

l pr

oduc

tion

9,50 0

safe

s

Act

ual m

achi

ne-

hour

s76

,3 60m

achi

ne-

hour

sA

ctua

l sup

plie

s co

st$7

06,5

66 

Sup

plie

s co

st is

an

elem

ent o

f var

iabl

e m

anuf

actu

ring

over

head

. T

he v

aria

ble

over

head

effi

cien

cy v

aria

nce

for s

uppl

ies

is c

lose

st to

:

   

A. $

3,09

6 F

B. $

52,9

66 U

C. $

52,9

66 F

D. $

3,09

6 U

  351.

Zach

er C

orpo

ratio

n m

akes

a p

rodu

ct w

ith th

e fo

llow

ing

stan

dard

s fo

r dire

ct la

bor a

nd

varia

ble

over

head

:    

Stan

dard

Q

uant

ity o

rH

ours

Stan

dard

Pr

ice

orR

ate

Stan

dard

C

ost P

erU

nit

Dire

ct

labo

r0.

3 ho

urs

$24.

00 p

er

hour

$7.2

0

Varia

ble

over

head

0.3

hour

s$5

.00

per

hour

$1.5

0

In F

ebru

ary

the

com

pany

's bu

dget

ed p

rodu

ctio

n w

as 6

,900

uni

ts, b

ut th

e ac

tual

pr

oduc

tion

was

7,0

00 u

nits

. The

com

pany

use

d 1,

980

dire

ct la

bor-h

ours

to p

rodu

ce th

is

outp

ut. T

he a

ctua

l var

iabl

e ov

erhe

ad c

ost w

as $

10,2

96. T

he c

ompa

ny a

pplie

s va

riabl

e ov

erhe

ad o

n th

e ba

sis

of d

irect

labo

r-hou

rs.

The

var

iabl

e ov

erhe

ad e

ffici

ency

var

ianc

e fo

r Feb

ruar

y is

:    A.

 $62

4 F

B. $

600

F C

. $62

4 U

D

. $60

0 U

  352.

Zach

er C

orpo

ratio

n m

akes

a p

rodu

ct w

ith th

e fo

llow

ing

stan

dard

s fo

r dire

ct la

bor a

nd

varia

ble

over

head

:    

Stan

dard

Q

uant

ity o

rH

ours

Stan

dard

Pr

ice

orR

ate

Stan

dard

C

ost P

erU

nit

Dire

ct

labo

r0.

3 ho

urs

$24.

00 p

er

hour

$7.2

0

Varia

ble

over

head

0.3

hour

s$5

.00

per

hour

$1.5

0

In F

ebru

ary

the

com

pany

's bu

dget

ed p

rodu

ctio

n w

as 6

,900

uni

ts, b

ut th

e ac

tual

pr

oduc

tion

was

7,0

00 u

nits

. The

com

pany

use

d 1,

980

dire

ct la

bor-h

ours

to p

rodu

ce th

is

outp

ut. T

he a

ctua

l var

iabl

e ov

erhe

ad c

ost w

as $

10,2

96. T

he c

ompa

ny a

pplie

s va

riabl

e ov

erhe

ad o

n th

e ba

sis

of d

irect

labo

r-hou

rs.

The

var

iabl

e ov

erhe

ad ra

te v

aria

nce

for F

ebru

ary

is:  

  A. $

420

U

B. $

420

F C

. $39

6 F

D. $

396

U

  353.

The

follo

win

g da

ta h

ave

been

pro

vide

d by

Mat

hew

s C

orpo

ratio

n:   B

udge

ted

prod

uctio

n6,

90 0un

its

Sta

ndar

d m

achi

ne-h

ours

pe

r uni

t9.

4m

achi

ne-

hour

s

Sta

ndar

d lu

bric

ants

rate

$1.2 0

per

mac

hine

-ho

ur

Sta

ndar

d su

pplie

s ra

te$1

.0 0

per

mac

hine

-ho

ur

Act

ual p

rodu

ctio

n7,

00 0un

its

Act

ual m

achi

ne-

hour

s (to

tal)

66,2 30

mac

hine

-ho

urs

Act

ual l

ubric

ants

co

st (t

otal

)$7

8,10

0 

Act

ual s

uppl

ies

cost

(tot

al)

$66,

536

 

Lub

rican

ts a

nd s

uppl

ies

are

both

ele

men

ts o

f var

iabl

e m

anuf

actu

ring

over

head

. T

he v

aria

ble

over

head

rate

var

ianc

e fo

r lub

rican

ts is

clo

sest

to:

    A. $

1,37

6 F

B. $

516

UC

. $86

0 F

D. $

1,37

6 U

  354.

The

follo

win

g da

ta h

ave

been

pro

vide

d by

Mat

hew

s C

orpo

ratio

n:   B

udge

ted

prod

uctio

n6,

90 0un

its

Sta

ndar

d m

achi

ne-h

ours

pe

r uni

t9.

4m

achi

ne-

hour

s

Sta

ndar

d lu

bric

ants

rate

$1.2 0

per

mac

hine

-ho

ur

Sta

ndar

d su

pplie

s ra

te$1

.0 0

per

mac

hine

-ho

ur

Act

ual p

rodu

ctio

n7,

00 0un

its

Act

ual m

achi

ne-

hour

s (to

tal)

66,2 30

mac

hine

-ho

urs

Act

ual l

ubric

ants

co

st (t

otal

)$7

8,10

0 

Act

ual s

uppl

ies

cost

(tot

al)

$66,

536

 

Lub

rican

ts a

nd s

uppl

ies

are

both

ele

men

ts o

f var

iabl

e m

anuf

actu

ring

over

head

. T

he v

aria

ble

over

head

rate

var

ianc

e fo

r sup

plie

s is

clo

sest

to:

    A. $

430

UB.

 $73

6 F

C. $

306

UD

. $73

6 U

  355.

The

follo

win

g da

ta h

ave

been

pro

vide

d by

Pet

ri C

orpo

ratio

n:   B

udge

ted

prod

uctio

n7,

80 0m

otor

s

Sta

ndar

d

mac

hine

-hou

rs

per m

otor

6.9

mac

hine

-ho

urs

Sta

ndar

d in

dire

ct

labo

r rat

e$2

.5 0

per

mac

hine

-ho

ur

Sta

ndar

d po

wer

ra

te$2

.0 0

per

mac

hine

-ho

ur

Act

ual p

rodu

ctio

n8,

00 0m

otor

s

Act

ual m

achi

ne-

hour

s (to

tal)

54,5 10

mac

hine

-ho

urs

Act

ual i

ndire

ct

labo

r cos

t (to

tal)

$132

,685

 

Act

ual p

ower

co

st (t

otal

)$1

08,1

58 

Indi

rect

labo

r and

pow

er a

re b

oth

elem

ents

of v

aria

ble

man

ufac

turin

g ov

erhe

ad.

The

var

iabl

e ov

erhe

ad ra

te v

aria

nce

for i

ndire

ct la

bor i

s cl

oses

t to:

   A.

 $1,

725

F B.

 $3,

590

F C

. $3,

590

U

D. $

5,31

5 F

  356.

The

follo

win

g da

ta h

ave

been

pro

vide

d by

Pet

ri C

orpo

ratio

n:   B

udge

ted

prod

uctio

n7,

80 0m

otor

s

Sta

ndar

d m

achi

ne-h

ours

pe

r mot

or6.

9m

achi

ne-

hour

s

Sta

ndar

d in

dire

ct

labo

r rat

e$2

.5 0

per

mac

hine

-ho

ur

Sta

ndar

d po

wer

ra

te$2

.0 0

per

mac

hine

-ho

ur

Act

ual p

rodu

ctio

n8,

00 0m

otor

s

Act

ual m

achi

ne-

hour

s (to

tal)

54,5 10

mac

hine

-ho

urs

Act

ual i

ndire

ct

labo

r cos

t (to

tal)

$132

,685

 

Act

ual p

ower

co

st (t

otal

)$1

08,1

58 

Indi

rect

labo

r and

pow

er a

re b

oth

elem

ents

of v

aria

ble

man

ufac

turin

g ov

erhe

ad.

The

var

iabl

e ov

erhe

ad ra

te v

aria

nce

for p

ower

is c

lose

st to

:    A.

 $1,

380

F B.

 $86

2 F

C. $

2,24

2 F

D. $

2,24

2 U

  357.

The

Max

wel

l Cor

pora

tion

has

a st

anda

rd c

ostin

g sy

stem

in w

hich

var

iabl

e m

anuf

actu

ring

over

head

is a

ssig

ned

to p

rodu

ctio

n on

the

basi

s of

sta

ndar

d m

achi

ne-h

ours

. The

fo

llow

ing

data

are

ava

ilabl

e fo

r Jul

y: •

Actu

al v

aria

ble

man

ufac

turin

g ov

erhe

ad c

ost i

ncur

red:

$22

,620

• Ac

tual

mac

hine

-hou

rs w

orke

d: 1

,600

hou

rs •

Varia

ble

over

head

rate

var

ianc

e: $

3,42

0 U

nfav

orab

le •

Tota

l var

iabl

e ov

erhe

ad s

pend

ing

varia

nce:

$4,

620

Unf

avor

able

The

var

iabl

e ov

erhe

ad e

ffici

ency

var

ianc

e fo

r Jul

y is

:    A.

 $8,

040

Unf

avor

able

B.

 $8,

040

Favo

rabl

e C

. $1,

200

Unf

avor

able

D

. $1,

200

Favo

rabl

e

  358.

The

Max

wel

l Cor

pora

tion

has

a st

anda

rd c

ostin

g sy

stem

in w

hich

var

iabl

e m

anuf

actu

ring

over

head

is a

ssig

ned

to p

rodu

ctio

n on

the

basi

s of

sta

ndar

d m

achi

ne-h

ours

. The

fo

llow

ing

data

are

ava

ilabl

e fo

r Jul

y:

• Act

ual v

aria

ble

man

ufac

turin

g ov

erhe

ad c

ost i

ncur

red:

$22

,620

• Act

ual m

achi

ne-h

ours

wor

ked:

1,6

00 h

ours

• Var

iabl

e ov

erhe

ad ra

te v

aria

nce:

$3,

420

Unf

avor

able

• Tot

al v

aria

ble

over

head

spe

ndin

g va

rianc

e: $

4,62

0 U

nfav

orab

le

The

stan

dard

num

ber o

f mac

hine

-hou

rs a

llow

ed fo

r Jul

y pr

oduc

tion

is:  

  A. 1

,500

hou

rs

B. 1

,600

hou

rs

C. 1

,700

hou

rs

D. 2

,270

hou

rs