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Packaging Solutions Corporation manufactures and sells a wide variety of packagi

ID: 2521358 • Letter: P

Question

Packaging Solutions Corporation manufactures and sells a wide variety of packaging products. Performance reports are prepared monthly for each department. The planning budget and flexible budget for the Production Department are based on the following formulas, where q is the number of labor-hours worked in a month: Direct labor $ 16.40 q Indirect labor $ 4,800 + $ 1.80 q Utilities $ 5,600 + $ 0.60 q Supplies $ 1,700 + $ 0.30 q Equipment depreciation $ 18,400 + $ 2.60 q Factory rent $ 8,400 Property taxes $ 2,500 Factory administration $ 13,000 + $ 0.70 q The actual costs incurred in March in the Production Department are listed below: Actual Cost Incurred in March Direct labor $ 68,840 Indirect labor $ 11,720 Utilities $ 8,570 Supplies $ 3,200 Equipment depreciation $ 29,060 Factory rent $ 8,800 Property taxes $ 2,500 Factory administration $ 15,240
Required: 1. The company had budgeted for an activity level of 4,300 labor-hours in March. Complete the Production Department’s planning budget for the month. 2. The company actually worked 4,100 labor-hours in March. Complete the Production Department’s flexible budget for the month. 3. Complete the Production Department’s flexible budget performance report for March, including both the spending and activity variances. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values.)
ReferenceseBook & Resources
8:23 PM ezto.mheducation.com lT-Mobile Wi-Fi products. Performance reports are prepared monthly for each department. The planning budget and flexible budget for the Production Department are based on the following formulas, where q is the number of labor-hours worked in a month: 13.000 The actual costs incurred in March in the Production Department are listed below s 3.200 Required: 1. The company had budgeted for an activity level of 4,300 labor-hours in March. Complete the Production Department's planning budget for the month. 2. The company actually worked 4,100 labor-hours in March. Complete the Production Department's flexible budget for the month.

Explanation / Answer

Answer 1. Packaging Solutions Corporation Production Department Planning Budget For the Month Ended Mar 31 Direct Labor Hours (q)                     4,300 Direct Labor $16.40q             70,520.00 Indirect Labor $4,800 + $1.80q             12,540.00 Utilities $5,600 + $0.60q               8,180.00 Supplies $1,700 + $0.30q               2,990.00 Equipment Depreciation $18,400 + $2.60q             29,580.00 Factory Rent $8,400               8,400.00 Property Taxes $2,500               2,500.00 Factory Administration $13,000 + $0.70q             16,010.00 Total Expenses           150,720.00 Answer 2. Packaging Solutions Corporation Production Department Flexible Budget For the Month Ended Mar 31 Direct Labor Hours (q)                     4,100 Direct Labor $16.40q             67,240.00 Indirect Labor $4,800 + $1.80q             12,180.00 Utilities $5,600 + $0.60q               8,060.00 Supplies $1,700 + $0.30q               2,930.00 Equipment Depreciation $18,400 + $2.60q             29,060.00 Factory Rent $8,400               8,400.00 Property Taxes $2,500               2,500.00 Factory Administration $13,000 + $0.70q             15,870.00 Total Expenses           146,240.00 Answer 3. Packaging Solutions Corporation Flexible Budget Performance Report For the Month Ended Mar 31 Actual Results Spending Variance Flexible Budget Actual Variance Planning Budget Direct Labor Hours                      4,100.00                           4,100                            4,300 Expenses Direct Labor                   68,840.00               1,600.00 U                        67,240             3,280 F                         70,520 Indirect Labor                   11,720.00                   460.00 F                        12,180                 360 F                         12,540 Utilities                      8,570.00                   510.00 U                           8,060                 120 F                            8,180 Supplies                      3,200.00                   270.00 U                           2,930                   60 F                            2,990 Equipment Depreciation                   29,060.00                            -   U                        29,060                 520 F                         29,580 Factory Rent                      8,800.00                   400.00 U                           8,400                    -                              8,400 Property Taxes                      2,500.00                            -                             2,500                    -                              2,500 Factory Administration                   15,240.00                   630.00 F                        15,870                 140 F                         16,010 Total Expenses                 147,930.00               1,690.00 U                146,240.00             4,480 F                 150,720.00