CALCULATOR PRINTER VERSION B Budget keport Assembling Department For the Month Ended August 31, 2017 Difference Favorable Unfavorable Neither Favorable nor Unfavorable Manufacturing Costs Budget Actual Variable costs Direct materials $51,200 $50,200 $1,000 Favorable Direct labor Indirect materials 26,880 26,980 100 Unfavorable Indirect labor Utilities Maintenance 57,600 54,200 3,400 Favorable 19,200 18,740 460 Favorable 16,000 15,830 170 Favorable 11,520 11,780 260 Unfavorable Total variable 182,400 177,730 4,670 Favorable Fixed costs Rent 11,200 11,200 0- Neither Favorable nor Unfavorable 18,300 18,300-0- Neither Favorable nor Unfavorable Depreciation7.400 7.400-Neither Favorable nor Unfavorable Total fixed 36,900 36,900 0-Neither Favorable nor Unfavorable Total costs$219.300 $214,630 94,670 Favorable The monthly budget amounts in the report were based on an expected production of 64,000 units per month or 768,000 units per year. The Assembling Department manager is pleased with the report and expects a raise, or at least praise for a job well done. The company president, however, is unhappy with the results for August because only 62,000 units were produced. 2l Your answer is partially correct. Try again 00ee ch 11/4/2017