CHAMBERLIN COMPANY Packaging Department Monthly Manufacturing Overhead Flexible
ID: 2376066 • Letter: C
Question
CHAMBERLIN COMPANYPackaging Department
Monthly Manufacturing Overhead Flexible Budget
For the Year 2012 Difference
Budget
Actual Costs Favorable F
Unfavorable U Direct labor hours (DLH) Variable costs UtilitiesRentProperty TaxesDepreciationInsuranceLubricantsRepairsIndirect LaborSupervisionTotal CostsTotal Variable CostsTotal Fixed CostsIndirect Materials $ $ $ FU Property TaxesLubricantsTotal Fixed CostsIndirect LaborRentTotal CostsUtilitiesTotal Variable CostsSupervisionDepreciationRepairsIndirect MaterialsInsurance FU DepreciationInsuranceProperty TaxesTotal CostsUtilitiesIndirect MaterialsRentRepairsTotal Variable CostsIndirect LaborLubricantsTotal Fixed CostsSupervision FU Indirect MaterialsUtilitiesDepreciationSupervisionTotal Variable CostsRepairsIndirect LaborTotal CostsInsuranceLubricantsProperty TaxesRentTotal Fixed Costs FU SupervisionTotal CostsIndirect MaterialsIndirect LaborRentTotal Fixed CostsTotal Variable CostsRepairsUtilitiesDepreciationInsuranceLubricantsProperty Taxes FU InsuranceProperty TaxesLubricantsTotal Variable CostsDepreciationRepairsSupervisionTotal CostsUtilitiesTotal Fixed CostsIndirect LaborIndirect MaterialsRent FU Fixed costs RepairsLubricantsProperty TaxesTotal Fixed CostsUtilitiesDepreciationTotal Variable CostsIndirect LaborRentInsuranceSupervisionTotal CostsIndirect Materials FU Total CostsIndirect LaborIndirect MaterialsInsuranceTotal Fixed CostsLubricantsUtilitiesSupervisionTotal Variable CostsDepreciationProperty TaxesRentRepairs FU SupervisionUtilitiesInsuranceTotal CostsTotal Fixed CostsIndirect MaterialsDepreciationTotal Variable CostsIndirect LaborProperty TaxesLubricantsRentRepairs FU Property TaxesRentTotal Fixed CostsIndirect LaborRepairsSupervisionIndirect MaterialsLubricantsInsuranceTotal CostsTotal Variable CostsUtilitiesDepreciation FU Property TaxesUtilitiesInsuranceRepairsIndirect MaterialsRentSupervisionTotal Variable CostsDepreciationIndirect LaborLubricantsTotal CostsTotal Fixed Costs FU InsuranceRentProperty TaxesLubricantsTotal CostsDepreciationTotal Fixed CostsTotal Variable CostsRepairsSupervisionUtilitiesIndirect LaborIndirect Materials FU LubricantsRepairsTotal CostsDepreciationTotal Fixed CostsSupervisionProperty TaxesTotal Variable CostsUtilitiesRentIndirect LaborIndirect MaterialsInsurance $ $ $ FU
Explanation / Answer
budget actual variance
DLH 22600 22600
variable cost
indirect labour 7006 7870 864 (U)
indrct material 5650 5288 362(f)
repairs 4522 4444 78(f)
utilities 4746 5080 334 (U)
Lubricants 1808 2066 258 (U)
FIXED
Supervision 7,760 7,760 0
Depreciationb 4750 4750 0
insurance 2561 2561 0
rent 2080 2080 0
property tax 1200 1200 0
total cost 42083 43099 1016(U)