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Packaging Solutions Corporation manufactures and sells a wide variety of packagi

ID: 341029 • 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:

  

The actual costs incurred in March in the Production Department are listed below:

  

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:

Required 1. The company had budgeted for an activity level of 4,200 labor-hours in March. Complete the Production Department's planning budget for the month Packaging Solutions Corporation Production Department Planning Budget For the Month Ended March 31 Direct labor Indirect labor Utilities Supplies Equipment depreciation Factory rent Property taxes Factory administration Total expense 2. The company actually worked 4,000 labor-hours in March. Complete the Production Department's flexible budget for the month Packaging Solutions Corporation Production Department Flexible Budget For the Month Ended March 31 Direct labor Indirect labor Utilities Supplies Equipment depreciation Factory rent Property taxes Factory administration Total expense

Explanation / Answer

Requirement 1 Packaging Solutions Corporation Production Department Planning Budget For the month ended March 31 Direct labor 16.5 4200 69,300   Indirect labor 4,500 + 1.6 4200 11,220   Utilities 5,100 + 0.8 4200 8,460   Supplies 1,400 + 0.1 4200 1,820   Equipment depreciation 18,100 + 2.6 4200 29,020   Factory rent 8,100 8,100   Property taxes 2,500 2,500   Factory administration 13,000 + 0.6 4200 15,520 Total Expense 1,45,940 Requirement 2 Packaging Solutions Corporation Production Department Flexible Budget For the month ended March 31 Direct labor 16.5 4000 66,000   Indirect labor 4,500 + 1.6 4000 10,900   Utilities 5,100 + 0.8 4000 8,300   Supplies 1,400 + 0.1 4000 1,800   Equipment depreciation 18,100 + 2.6 4000 28,500   Factory rent 8,100 8,100   Property taxes 2,500 2,500   Factory administration 13,000 + 0.6 4000 15,400 Total Expense 1,41,500 Requirment 3 Packaging Solutions Corporation Production Department Flexible Budget Performance Report For the month ended March 31 Direct labor 66,000 67,620 1,620 U   Indirect labor 10,900 10,400 500 F   Utilities 8,300 8,850 550 U   Supplies 1,800 2,030 230 U   Equipment depreciation 28,500 28,500 0 None   Factory rent 8100 8,500 400 U   Property taxes 2500 2,500 0 None   Factory administration 15,400 14,750 650 F Total Expense 1,41,500 1,43,150 1650 U