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Problem b-21 Barnes Entertainment Corporation prepared a master budget for the month of November that was based on sales of 150,000 board games. The budgeted income statement for the period is as follows. $2,400,000 $675,000 300,000 450,000 Sales Revenue Variable expenses Direct materials Direct labor Variable overhead Total variable expenses Contribution margin Fixed overhead Fixed selling and administrative expenses Total fixed expenses Operating income 1,425,000 975,000 250,000 500,000 750,000 $225,000 During November, Barnes produced and sold 180,000 board games. Actual results for the month are as follows. $2,870,000 Sales Revenue Variable expenses Direct materials Direct labor Variable overhead Total variable expenses $798,000 375,000 550,000 1,723,000 1,723,000 1,147,000 Total variable expenses Contribution margin Fixed overhead Fixed selling and administrative expenses Total fixed expenses Operating income 270,000 500,000 770,000 $377,000 (a) Prepare a flexible budget for November. (Round unit answers to 2 decimal places, e.g. 5.25 & all other answers to O decimal places, e.g. 125.) Unit 180,000 games (b) Calculate Barnes's static budget variance for November. (Round answers to 0 decimal places, e.g. 125. Enter all variance amounts as positive values. If variance is zero, select "Not Applicable" and enter o for the amounts.) Actual Results Static Budget Variance Static Budget Unit Sales Based on the available information, prepare a performance report for management. (If variance is zero, select "Not Applicable" and enter o for the amounts.) Actual Results Flexible Budget Variance Flexible Budget Sales Volume Variance Static Budget Unit Sales Problem b-21 Barnes Entertainment Corporation prepared a master budget for the month of November that was based on sales of 150,000 board games. The budgeted income statement for the period is as follows. $2,400,000 $675,000 300,000 450,000 Sales Revenue Variable expenses Direct materials Direct labor Variable overhead Total variable expenses Contribution margin Fixed overhead Fixed selling and administrative expenses Total fixed expenses Operating income 1,425,000 975,000 250,000 500,000 750,000 $225,000 During November, Barnes produced and sold 180,000 board games. Actual results for the month are as follows. $2,870,000 Sales Revenue Variable expenses Direct materials Direct labor Variable overhead Total variable expenses $798,000 375,000 550,000 1,723,000 1,723,000 1,147,000 Total variable expenses Contribution margin Fixed overhead Fixed selling and administrative expenses Total fixed expenses Operating income 270,000 500,000 770,000 $377,000 (a) Prepare a flexible budget for November. (Round unit answers to 2 decimal places, e.g. 5.25 & all other answers to O decimal places, e.g. 125.) Unit 180,000 games (b) Calculate Barnes's static budget variance for November. (Round answers to 0 decimal places, e.g. 125. Enter all variance amounts as positive values. If variance is zero, select "Not Applicable" and enter o for the amounts.) Actual Results Static Budget Variance Static Budget Unit Sales Based on the available information, prepare a performance report for management. (If variance is zero, select "Not Applicable" and enter o for the amounts.) Actual Results Flexible Budget Variance Flexible Budget Sales Volume Variance Static Budget Unit Sales