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(a-b) (a) Prepare a flexible budget for November. (Round unit answers to 2 decim

ID: 2576283 • Letter: #

Question

(a-b)

(a) Prepare a flexible budget for November. (Round unit answers to 2 decimal places, e.g. 5.25 & all other answers to 0 decimal places, e.g. 125.)

Barnes Entertainment Corporation prepared a master budget for the month of November that was based on sales of 156,700 board games. The budgeted income statement for the period is as follows.
Sales Revenue $2,663,900 Variable expenses   Direct materials $689,480   Direct labor 282,060   Variable overhead 407,420 Total variable expenses 1,378,960 Contribution margin 1,284,940 Fixed overhead 254,200 Fixed selling and administrative expenses 506,000 Total fixed expenses 760,200 Operating income $524,740
During November, Barnes produced and sold 181,000 board games. Actual results for the month are as follows.
Sales Revenue $3,066,500 Variable expenses   Direct materials $783,500   Direct labor 339,400   Variable overhead 480,900 Total variable expenses 1,603,800 Contribution margin 1,462,700 Fixed overhead 271,100 Fixed selling and administrative expenses 506,000 Total fixed expenses 777,100 Operating income $685,600

Explanation / Answer

Particulars Master budget Flexible budget Total Per unit Total Sales 2663900 17 3077000 Variable expenses Direct materials 689480 4.4 796400 Direct labor 282060 1.8 325800 variable OH 407420 2.6 470600 Total variable expenses 1378960 8.8 1592800 Contribution margin 1284940 8.2 1484200 Fixed overhead 254200 254200 Fixed selling and adm expenses 506000 506000 Total fixed expenses 760200 760200 Operating income 524740 724000