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Wade Company estimates that it will produce 6,900 units of product IOA during th

ID: 2498691 • Letter: W

Question

Wade Company estimates that it will produce 6,900 units of product IOA during the current month. Budgeted variable manufacturing costs per unit are direct materials $7, direct labor $13, and overhead $18. Monthly budgeted fixed manufacturing overhead costs are $7,700 for depreciation and $3,500 for supervision.

In the current month, Wade actually produced 7,400 units and incurred the following costs: direct materials $44,900, direct labor $88,400, variable overhead $133,200, depreciation $7,700, and supervision $3,710.

Prepare a static budget report. Hint: The Budget column is based on estimated production while the Actual column is the actual cost incurred during the period. (List variable costs before fixed costs.)

Wade Company
Static Budget Report

Difference

Budget

Actual

Favorable
Unfavorable

Neither Favorable
nor Unfavorable

Wade Company
Static Budget Report

Difference

Budget

Actual

Favorable
Unfavorable

Neither Favorable
nor Unfavorable

DepreciationDirect LaborDirect MaterialsFixed CostsOverheadSupervisionTotal CostsTotal Fixed CostsTotal Variable CostsUnits ProducedVariable Costs

DepreciationDirect LaborDirect MaterialsFixed CostsOverheadSupervisionTotal CostsTotal Fixed CostsTotal Variable CostsUnits ProducedVariable Costs DepreciationDirect LaborDirect MaterialsFixed CostsOverheadSupervisionTotal CostsTotal Fixed CostsTotal Variable CostsUnits ProducedVariable Costs

$

$

$

FavorableUnfavorableNeither Favorable nor Unfavorable

DepreciationDirect LaborDirect MaterialsFixed CostsOverheadSupervisionTotal CostsTotal Fixed CostsTotal Variable CostsUnits ProducedVariable Costs

FavorableUnfavorableNeither Favorable nor Unfavorable

DepreciationDirect LaborDirect MaterialsFixed CostsOverheadSupervisionTotal CostsTotal Fixed CostsTotal Variable CostsUnits ProducedVariable Costs

FavorableUnfavorableNeither Favorable nor Unfavorable

DepreciationDirect LaborDirect MaterialsFixed CostsOverheadSupervisionTotal CostsTotal Fixed CostsTotal Variable CostsUnits ProducedVariable Costs

FavorableUnfavorableNeither Favorable nor Unfavorable

DepreciationDirect LaborDirect MaterialsFixed CostsOverheadSupervisionTotal CostsTotal Fixed CostsTotal Variable CostsUnits ProducedVariable Costs DepreciationDirect LaborDirect MaterialsFixed CostsOverheadSupervisionTotal CostsTotal Fixed CostsTotal Variable CostsUnits ProducedVariable Costs

FavorableUnfavorableNeither Favorable nor Unfavorable

DepreciationDirect LaborDirect MaterialsFixed CostsOverheadSupervisionTotal CostsTotal Fixed CostsTotal Variable CostsUnits ProducedVariable Costs

FavorableUnfavorableNeither Favorable nor Unfavorable

DepreciationDirect LaborDirect MaterialsFixed CostsOverheadSupervisionTotal CostsTotal Fixed CostsTotal Variable CostsUnits ProducedVariable Costs

FavorableUnfavorableNeither Favorable nor Unfavorable

DepreciationDirect LaborDirect MaterialsFixed CostsOverheadSupervisionTotal CostsTotal Fixed CostsTotal Variable CostsUnits ProducedVariable Costs

$

$

$

FavorableUnfavorableNeither Favorable nor Unfavorable

Explanation / Answer

Wade Company Static Budget Report Budget Actual Difference Sales (In Units) 6900 7400 Depreciation $7,700 $7,700 $0 Supervision $3,500 $3,710 $210 Unfavorable Total Fixed Costs $11,200 $11,410 $210 Unfavorable Direct Material $48,300 $44,900 $3,400 Favorable Direct Labour $89,700 $88,400 $1,300 Favorable Variable Overhead $124,200 $133,200 $9,000 Unfavorable Total variable Cost $262,200 $266,500 $4,300 Unfavorable Units Produced 6900 $7,400 Variable Cost Per Unit $38 $36 $2 Favourable Cost is Controlled - Since, Variable Cost per Unit $2 less than the Budgted Variable Cost per unit