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