Thome Company uses a flexible budget for manufacturing overhead based on direct labor hours. Variable manufacturing overhead costs per direct labor hour are as follows.
Indirect labor

$1.20

Indirect materials

0.80

Utilities

0.30

Fixed overhead costs per month are: Supervision $4,478, Depreciation $1,698, and Property Taxes $543. The company believes it will normally operate in a range of 6,100–10,300 direct labor hours per month.
Assume that in July 2014, Thome Company incurs the following manufacturing overhead costs.
Variable

Fixed Costs

Costs
Indirect  labor

$10,457

Supervision

$4,478

Indirect
materials

6,954

Depreciation

1,698

Utilities

2,249

Property taxes

543

(a)

Prepare a flexible budget performance report, assuming that the company wo during the month. (List variable costs before fixed costs.)
THOME COMPANY

Manufacturing Overhead Flexible Budget Report For the Month Ended July 31, 2014

Budget

Actual Costs

$

$
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The actual selling expenses incurred in March 2014 by DeWitt Company are as follows.
Variable
Expenses

Fixed Expenses

Sales
commissio
ns

$12,660

Advertising

12,000

Depreciati
on

7,158

Travel

8,470

Insurance

1,377

Delivery

3,476

Sales
salaries

$35,202

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(a)

Prepare a flexible budget performance report for March, assuming that March
costs and their percentage relationship to sales are: Sales Commissions
Delivery 2%. Fixed selling expenses will consist of Sales Salaries $35,202, De

$7,158, and Insurance on Delivery Equipment $1,377. (List variable costs be
DEWITT COMPANY
Selling Expense Flexible Budget Report
For the Month Ended March 31, 2014

Budget

Actual
$
$

$
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The actual selling expenses incurred in March 2014 by DeWitt Company are as follows.
Variable
Expenses

Fixed Expenses

Sales
commissio
ns

$12,660

Advertising

12,000

Depreciati
on

7,158

Travel

8,470

Insurance

1,377

Delivery

3,476

Sales
salaries

$35,202

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(a) Prepare a flexible budget performance report for March, assuming that March costs and their percentage relationship to sales are: Sales Commissions Delivery 2%. Fixed selling expenses will consist of Sales Salaries $35,202, De $7,158, and Insurance on Delivery Equipment $1,377. (List variable costs be

DEWITT COMPANY
Selling Expense Flexible Budget Report
For the Month Ended March 31, 2014

Budget

Actual
$
$

$
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Cook Company estimates that 398,500 direct labor hours will be worked during the coming year, 2014, in the Packaging Department. On this basis, the budgeted manufacturing overhead cost data are computed for the year.
Fixed Overhead

Variable Overhead Costs

Costs Supervision

$92,880

Indirect labor

$171,355

Depreciation

71,040

Indirect materials

95,640

Insurance

26,400

Repairs

67,745

Rent

29,640

Utilities

79,700

Property taxes

17,640

Lubricants

39,850

$237,600

$454,290

It is estimated that direct labor hours worked each month will range from 20,500 to 27,700 hours.
During October, 20,500 direct labor hours were worked and the following overhead costs were incurred.
Fixed overhead costs: Supervision $7,740, Depreciation $5,920, Insurance $2,174, Rent $2,470, and Property taxes $1,470.
Variable overhead costs: Indirect labor $9,800, Indirect materials, $4,615, Repairs $3,445, Utilities $4,526, and
Lubricants $2,349.

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(a) Prepare a monthly manufacturing overhead flexible budget for each incremen the relevant range for the year ending December 31, 2014. (List variable cost COOK COMPANY

Packaging Department Monthly Manufacturing Overhead Flexible Budget For the Year 2014