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Question 14 ISION A company isolates its raw material price variance in order to provide the carliest possible information to the manager responsible for the variance. The bodected amount of material usage for the year was computed as follows: 150,000 units of finished goods x 3 pounds unit $2.00 pound - $900,000 Actual results for the year were the following: Finished goods produced 160,000 units Raw materials purchased 500,000 pounds Raw materials used 490,000 pounds Cost per pound The raw material price variance for the year was: $20.000 unfavorable S000 unfavorable $ 90 unfavorable. Question 14 fire Clover Company produced 20,000 units this month and used 24,000 machine hours Clover's controller prepared the following static budget for manufacturing overhead costs based on 25,000 machine hours. Variable Indirect materials $294.000 21.000 Variable Indirect labor 420,000 Factory supplies 42,000 Fixed Depreciation $126,000 Taxes Supervision 15.000 During the month, Clover's actual costs were $1.75 per machine hour for factory supplies. What is the amount of difference for factory supplies shown on the company's manufacturing overhead flexible budget report? $5,320 favorable $1,680 unfavorable $1.750 unfavorable so-budgeted and actual costs were equal You Anywered Correctly! Flexible budgets are prepared after a period is over to show budected amounts for the actual level of activity achieved. Since factory supplies is a variable cost, the amount in a flexible budget will be different from the amount in a static budget to the extent that the actual activity level differs from the activity level used to prepare the static budget, Clover's budgeted amount of factory supplies is $1.68 per machine hour (S42.000-25.000). If 24,000 machine hours are used, the factory supplies in the flexible budget will be $40 320 ($1.68 24.000). The actual amount of factory supplies is $42.000 (51.75 x 24,000) Since actual spending is $1.680 more than the flexible budget amount, the S1,680 variance is unfavorable