BASE CASE =Static Budget=Plan Units 1200 two columns of variable Variable Expensd! Fixed $Per Unit per SS Sold DL S Fixed$s 720,000 ###### Saless BASE CASE -Static Budget=Plan $ 70.00 per unit Variable Direct materials Direct labor 180,000 ###### 84,000 $ 70.00 0 0 Fxd. 1.25 90000 Manufacturing overhead Selling Expense Administrative 267,000 $ 60.00 81,000 $ 30.00 66,000 $ 5.00 OON 90,000 45,000 60,000 1:25 B4;000 60:00 1,200 sum:fixed & varlatte 2 Drivers: Units And DLSS Operating Income 42,000 Actual Units 1100 DLS = $ 70.00 Sales $ SS 654,000 per unit Direct materials Direct labor 169,000 71,000 Manufacturing overhead Selling Expense Administrative 250,000 79,000 63,000 Operating Income 22,000 A. Prepare flexible budget analysis with 5 valued columns of Base (Plan or Budget) Volume variance Flexible budget Spending variance Actual BASE CASE =Static Budget=Plan Units 1200 two columns of variable Variable Expensd! Fixed $Per Unit per SS Sold DL S Fixed$s 720,000 ###### Saless BASE CASE -Static Budget=Plan $ 70.00 per unit Variable Direct materials Direct labor 180,000 ###### 84,000 $ 70.00 0 0 Fxd. 1.25 90000 Manufacturing overhead Selling Expense Administrative 267,000 $ 60.00 81,000 $ 30.00 66,000 $ 5.00 OON 90,000 45,000 60,000 1:25 B4;000 60:00 1,200 sum:fixed & varlatte 2 Drivers: Units And DLSS Operating Income 42,000 Actual Units 1100 DLS = $ 70.00 Sales $ SS 654,000 per unit Direct materials Direct labor 169,000 71,000 Manufacturing overhead Selling Expense Administrative 250,000 79,000 63,000 Operating Income 22,000 A. Prepare flexible budget analysis with 5 valued columns of Base (Plan or Budget) Volume variance Flexible budget Spending variance Actual