- Chapter 9: Flex Budget -- Homework BASE CASE =Static Budget=Plan Units 1200 two columns of variable Vari ble Expense Fixed $Per Unit per $s Sold DL $ Fixed Sales$ 720,000 600 $s 0 Direct materials 180,000 Direct labor 84,000 150 70 JOO per unit lo Fxd. a BASE CASE -Static Budget=Plan 70 1200 Units Variable + b X bx= + 1.25 84,000 105,000 Manufacturing 60 1,200 72,000 overhead sum fixed & variable 267,000 2 Drivers: Units And DL$s 1.25 Manufacturing overhead 267,000 Selling Expense 81,000 Administrative 66,000 60 30 5 Olo 90,000 90,000 45,000 60,000 Operating Income 42,000 Actual Units 1100 $s Sales$ 654,000 DLS 70 per unit Direct materials 169,000 Direct labor 71,000 lanufacturing overhead 250,000 Selling Expense 79,000 Administrative 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