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Beech Company produced and sold 108,000 units of its product in May. For the level of production achieved in May, the budgeted amounts were: sales. $1,390,000; variable costs $831,000; and fixed costs, $270,000. The following actual financial results are available for May Sales (108,000 units) Variable costs Fixed costs Actual $1,357,000 802,500 270,000 Prepare a flexible budget performance report for May. (Indicate the effect of each variance by selecting for favorable, unfavorable, and no variance.) BEECH COMPANY Flexible Budget Performance Report For Month Ended May 31 Flexible Budget Actual Results Variances Favorable/ Unfavorable Contribution margin 0 0 $ 0$ 0 Required information The following information applies to the questions displayed below.) BatCo makes metal baseball bats. Each bat requires 2.00 kg of aluminum at $20 per kg and 0.35 direct labor hours at $26 per hour. Overhead is assigned at the rate of $32 per direct labor hour. What amounts would appear on a standard cost card for BatCo? (Round your final answers to 2 decimal places.) Qty per Unit Cost per input Std. Cost per Unit Direct materials Direct labor Overhead Tercer reports the following for one of its products. Direct materials standard (4 lbs. e $2 per lb.) Actual direct materials used (AQ) Actual finished units produced Actual cost of direct materials used $ 8 per finished unit 320,000 lbs. 63,000 units $576,000 AQ - Actual Quantity SQ = Standard Quantity AP - Actual Price SP = Standard Price Compute the direct materials price and quantity variances and classify each as favorable, unfavorable or no variance. Actual Cost Standard Cost 0 $ 0 $ 0 $ 0 0 Actual direct labor hours used (AH) Actual direct labor rate per hour (AR) Standard direct labor rate per hour (SR) Standard direct labor hours for units produced (SH) 58,000 $ 14 $ 12 59,500 AH = Actual Hours SH = Standard Hours AR = Actual Rate SR = Standard Rate Compute the direct labor rate and efficiency variances for the period and classify each as favorable, unfavorable or no variance. Actual Cost Standard Cost $28,575 $ 2.10 per unit produced Actual total factory overhead incurred Standard factory overhead: Variable overhead Fixed overhead ($12,600/12,600 predicted units to be produced Predicted units to produce Actual units produced $ 1.00 per unit 12,600 units 10,000 units Compute the total overhead variance and controllable overhead variance for November and classify each as favorable, unfavorable or no variance. (Round "Variable amount per unit" to 2 decimal places.) ....Flexible Budget at ... Flexible Budget..... Variable Amount per Total Fixed Unit Cost 12,600 units 10,000 units Total flexible budget Controllable Overhead Variance Controllable overhead variance Required information [The following information applies to the questions displayed below.] AirPro Corp. reports the following for November Actual total factory overhead incurred Standard factory overhead: Variable overhead Fixed overhead ($12, 600/12,600 predicted units to be produced) Predicted units to produce Actual units produced $28,575 $ 2.10 per unit produced $ 1.00 per unit 12,600 units 10,000 units Compute the overhead volume variance for November and classify it as favorable, unfavorable or no variance, Volume Variance Volume variance