Budgeted and Actual Input Data [DO NOT CHANGE THE FORMAT] Forecast Information Sales Volume (units) 4,500 Sales Price per unit 300.00 Standard Costs Materials Kilograms per output unit 70.0 Cost per kilogram 1.00 Labor Hours per output unit 5.0 Cost per hour 15.00 Variable overhead Cost per labor hour 7.50 Sales commission rate per unit 15.00 Contribution Margin per unit I:| Fixed overhead Manufacturing 125,000 Selling and administration 22,500 FFOH Burden rate per labor hour |:| Actual Results Sales Volume (u nits) Sales Revenue Materials Kilograms used Total cost of materials Labor Hours used Total cost of labor Variable overhead Total incurred Sales commissions Fixed overhead Manufacturing Selling and administration 7,200 2,340,000 540,000 485,000 45,800 748,800 374,400 105,000 135,000 24,000 Operating Write off Actual Variance Summary: Favorable (Unfavorable) Static Statements Cntrl Acct Bal Revenues Flexible Budget (Std Cost Sys) (Variances) and Costs Budget Sales Volume Variance Sales Volume (in units) Flexible Budget Variance Sales Revenue Sales Price Variance Cost of Goods Sold Variable Cost FB Variances Direct materials Material Price Direct labor Usage Variable manufacturing overhead Labor Rate Fixed manufacturing overhead Efficiency Total VMOH Rate Efficiency Gross Profit VS & A Selling and Administration Fixed Cost Spending Variances Commissions FMOH Spending Other FS & A Spending Total Operating income before tax Total Cash Variance Static Budget Variance Non - cash Variance FMOH Production Volume (denominator) Control Accounts Reconciliation of Control Accounts Variable Fixed DR CR Balance Production Fav (Actual) (Applied) DR (CR) Price Efficiency Spending Volume Unfav) Material Labor VM O/H FM O/H 0 0 0 0 0