Basic Exercises

BE $22-1$ Flexible Budgeting

At the beginning of the period, the Fabricating Department budgeted direct labor of $$76,800$ and equipment depreciation of $$16,500$ for $2,400$ hours of production. The department actually completed $2,200$ hours of production. Determine the budget for the department, assuming that it uses flexible budgeting.

BE $22-2$ Production Budget

Quetzaltenango Candle Inc. projected sales of $700,000$ candles for March. The estimated March $1$ inventory is $40,000$ units, and the desired March $31$ inventory is $25,000$ units. What is the budgeted production $($in units$)$ for March?

$4$