Comprehensive variance analysis review. Bioscience produces a generic pill that is used to treat patients with high cholesterol. The pills are sold in blister packs of 10. employs a team of sales representatives who are paid varying amounts of commission. Given the narrow margins in the generic drugs industry, relies on tight standards and cost controls to manage its operations. has the following budgeted standards for the month of April 2014: budgeted sales of 1, 400,000 packs for April. At the end of the month, the controller revealed that actual results for April had deviated from the budget in several ways: Unit sales and production were 90% of plan. Actual average selling price increased to $7.30. Productivity dropped to 250 packs per hour. Actual direct manufacturing labor cost was $14.60 per hour. Actual total direct material cost per unit increased to $1.90. Actual sales commissions were $0.30 per unit. Fixed overhead costs were $12,000 above budget. Calculate the following amounts for April 2014: Static-budget and actual operating income Static-budget variance for operating income Flexible-budget operating income Flexible-budget variance for operating income Sales-volume variance for operating income Price and efficiency variances for direct manufacturing labor Flexible-budget variance for direct manufacturing labor Price and efficiency variances, benchmarking and ethics. Scientific GPS devices for a chain of retail stores. Its most popular model, the Magellan XS, is assembled facility in Savannah, Georgia. is keenly aware of the competitive threat from. Google Maps and has put in a standard cost system to manage production of the May, implemented -in-time system so the Savannah facility operates with no inventory. Producing the Magellan XS involves combining a navigation system (imported from plant in Dresden at a fixed price), an LCD screen made of polarized glass, and a casing developed from plastic. The budgeted and actual amounts for Magellan XS for July 2014 were as follows