Excersice 11-1

Cost Formula Actual Budget Flexible Budget Total Variance

Overhead Cost
Variable Overhead Cost
Indirect Labor $ 1.40 52000 38000 14000 U
Supplies $ 0.20 5000 3000 2000 F
Maintenance $0.10 18000 17000 1000 F
Total Variable Overhead Cost 75000 58000 17000 F

Fixxed Cost
Utilities 7500 4500 3000 U
Depreciation 90000 90000 -
97500 94500 3000 U
Excersice 11-3

Yung Corporation
Variable Overhead Performance
For The Year Ended December 31

Budget 38000
Actual 34000
Standard 35000

Actual Cost Flexible Spending

Cost Formula Incrred Budget Variance

Overhead Cost
Variable Overhead Cost
Indirect Labor $ 0.60 21200 20400 8000 U
Supplies $ 0.10 3200 3400 2000 F
Electric $ 0.05 1600 1700 1000 F
Total Cost 26000 25500 11000 F
Excersice 11-4

Budget 38000
Actual 34000
Standard 35000

Breakdown
Of Total Variance
Cost Actual Flexible Flexible Total Spending Effeciantal
Formula Cost Incrred Budget Budget Variance Variance Variance

Overhead Cost
Variable Overhead Cost
Indirect Labor $ 0.60 21200 20400 21000 200 U 8000 U 600 F
Supplies $ 0.10 3200 3400 3500 300 F 2000 F 100 F
Electric $0.05 1600 1700 1750 150 F 1000 F 50 F
Total Cost $0.75 26000 25500 26250 450 F 11000 F 750 F