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(a) Prepare a flexible budget for each of the possible production levels: 80,000

ID: 2522571 • Letter: #

Question

(a)

Prepare a flexible budget for each of the possible production levels: 80,000, 92,000, and 104,000 units. (List

Appliance Possible Inc. (AP) is a manufacturer of toaster ovens. To improve control over operations, the president of AP wants to begin using a flexible budgeting system, rather than use only the current master budget. The following data are available for AP’s expected costs at production levels of 80,000, 92,000, and 104,000 units.
Variable costs     Manufacturing $7 per unit     Administrative $4 per unit     Selling $2 per unit Fixed costs     Manufacturing $132,000     Administrative $70,000

Explanation / Answer

a)

Per Unit Production Levels ( units) 80,000 92,000 1,04,000 Variable Cost   Manufacturing 7 5,60,000 6,44,000 7,28,000 Administrative 4 3,20,000 3,68,000 4,16,000 Selling 2 1,60,000 1,84,000 2,08,000 Total variable cost 10,40,000 11,96,000 13,52,000 Fixed Cost   Manufacturing 1,32,000 1,32,000 1,32,000   Administrative 70,000 70,000 70,000 Total fixed cost 2,02,000 2,02,000 2,02,000 Total Cost 12,42,000 13,98,000 15,54,000