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. $($Ramsha$)$

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$$

Summary$$