Using budget data, what was the total expected cost per unit if all manufacturing and shipping overhead $($both variable and fixed$)$ were allocated to planned $($using $200,000$ units$)$ production? What was the actual $($using $180,000$ units$)$ cost per unit of production and shipping?

Prepare a flexible budget for $180,000$ iPhone $4$s$,$ and calculate flexible budget variances using actual costs for August.

For the month of August, calculate the following variances $($assuming the standard labor rate is $$0\mathrm{.}92$ per hour$)$:

Material price variance for flash memories

Material usage variance for flash memories

Labor rate variance

Labor usage $($efficiency$)$ variance

Overhead spending variance

What are some strategies or decisions that Wentao Chen should consider when trying to solve the problems with the Apple iPhone $4$ contract in the next nine months? How would these change the costs and profitability of Danshui Plant No$.2$ and the iPhone $4$ contract? Approach this from both Danshui's and Apple's point of view.