Hi, please provide the working notes for requirement b, I have got an answer posted for this. But have a doubt regarding the amounts.

The annual costs for the maintenance department for 2017 indicated that the supervisor's salary and benefit package was $40,000 and that $130,000 had been spent in hourly wages. Equipment depreciation that year was $2,000. Additionally, $8,000 was spent on various consumable supplies that the maintenance department used in their tasks. There were 500 maintenance orders in 2017. For 2008, the supervisor was given a 3% raise. At the beginning of 2008, we expected to have 50 more maintenance requests. a) Prepare a budget for 2018 and confirm that the total maintenance budget (total expenditures) should be increased to $195,000. (8 points) b) It is now the end of 2018 and the data shown below has been gathered on actual costs. There were 600 maintenance requests during the year. Conduct a variance analysis by comparing actual, variable and master (static) budget. (12 points) Supervisor's salary and benefits Hourly worker wages Depreciation Consumable supplies Total expenditures $ 37,500 153,000 2,400 10,800 $203,700 Maintenance Expenditure Static Budget For the year ended 2018 Particulars Budgeted maintenance requests Supervisor's salary and benefits (Fixed) Hourly worker wages (Variable) Depreciation (Fixed) Consumable supplies (Variable) Total budgeted maintenance expense Particulars Number of maintenance requests Supervisor's salary and benefits Hourly worker wages Depreciation Consumable supplies Total maintenance expense Yes, total expenditures should be increased to $ 195,000 for an activity level of 550 maintenance requests. b) Flexible budget variance analysis For the year ended 2018 Actual Results 600 $37,500 $153,000 $2,400 $10.800 $203.700 Spending Variance Amount $ 3,700 F $3,000 F $400 U $1.200 U $ 5.100 F $550 $41,200 $143,000 $2,000 $8.800 $195.000 0 Variable Activity Static Budget Variance Budget 600 $41,200 $156,000 $2,000 $9.600 $208.800 None 13,000 U None $800 U 13.800 U 550 $41,200 $143,000 $2,000 $8,800 $195.000