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    Tugas Kelompok Ke-3 Week 8: Flexible Budget

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    Nadilla Nur
    The document discusses a flexible budget for a company's production department for the month of August. It provides the actual results, flexible budget, spending variances, activity variances, and planning budget for various line items such as direct labor, indirect labor, utilities, supplies, equipment depreciation, and factory administration. The student is asked to complete the flexible budget performance report table provided.

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    Tugas Kelompok Ke-3 Week 8: Flexible Budget

    Uploaded by

    Nadilla Nur
    97 views4 pages
    The document discusses a flexible budget for a company's production department for the month of August. It provides the actual results, flexible budget, spending variances, activity variances, and planning budget for various line items such as direct labor, indirect labor, utilities, supplies, equipment depreciation, and factory administration. The student is asked to complete the flexible budget performance report table provided.

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    20230411111010_TK3

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    The document discusses a flexible budget for a company's production department for the month of August. It provides the actual results, flexible budget, spending variances, activity variances, and planning budget for various line items such as direct labor, indirect labor, utilities, supplies, equipment depreciation, and factory administration. The student is asked to complete the flexible budget performance report table provided.

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    Tugas Kelompok Ke-3 Week 8: Flexible Budget

    Uploaded by

    Nadilla Nur
    The document discusses a flexible budget for a company's production department for the month of August. It provides the actual results, flexible budget, spending variances, activity variances, and planning budget for various line items such as direct labor, indirect labor, utilities, supplies, equipment depreciation, and factory administration. The student is asked to complete the flexible budget performance report table provided.

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    Tugas Kelompok ke-3

    Week 8

    Soal 1 (LO3; 10%)

    Flexible
    Budget
    Actual pounds (q) ....................... 8,000
    Revenue ($4.00q)........................ $32,000
    Expenses:
    Packing supplies ($0.50q).......... 4,000
    Oyster bed maintenance ($3,200) 3,200
    Wages and salaries ($2,900 + $0.30q) 5,300
    Shipping ($0.80q)..................... 6,400
    Utilities ($830).......................... 830
    Other ($450 + $0.05q).............. 850
    Total expense.............................. 20,580
    Net operating income................... $11,420

    Data di atas merupakan flexible budget yang disusun berdasarkan actual qyster selama bulan
    Agustus sebanyak 8,000 pounds.

    Untuk data actual selama bulan Agustus sebagai berikut:

    Quilcene Oysteria
    Revenue and Spending Variances
    For the Month Ended August 31
    Revenue
    and
    Actual Flexible Spending
    Results Budget Variances
    Pounds....................................... 8,000 8,000
    Revenue ($4.00q)........................ $35,200 $32,000 $3,200 F
    Expenses:
    Packing supplies ($0.50q).......... 4,200 4,000 200 U

    Managerial Accounting
    Oyster bed maintenance 3,100 3,200 100 F
    ($3,200)................................
    Wages and salaries ($2,900 + 5,640 5,300 340 U
    $0.30q)..................................
    Shipping ($0.80q)..................... 6,950 6,400 550 U
    Utilities ($830).......................... 810 830 20 F
    Other ($450 + $0.05q).............. 980 850 130 U
    Total expense.............................. 21,680 20,580 1,100 U
    Net operating income................... $13,520 $11,420 $2,100 F

    Diminta hitung revenue and spending variances untuk bulan Agustus.

    Soal 2 (LO3; 20%)

    Vulcan Flyovers
    Flexible Budget Performance Report
    For the Month Ended July 31

    Actual Flexible Planning


    Results Budget Budget
    Flights (q)...................................... 48 48 50

    Revenue ($320.00q)....................... $13,650 $15,360 $16,000


    Expenses:
    Wages and salaries ($4,000 +
    $82.00q).................................. 8,430 7,936 8,100
    Fuel ($23.00q)............................. 1,260 1,104 1,150
    2,350
    Airport fees ($650 + $38.00q)...... 2,474 2,550
    Aircraft depreciation ($7.00q)....... 336 336 350
    Office expenses ($190 + $2.00q).. 460 286 290
    12,836
    Total expense................................ 12,136 12,440
    $ 814
    Net operating income..................... $ 3,224 $ 3,560

    Managerial Accounting
    Diminta:

    Siapkan flexible budget performance report untuk bulan July yang mencakup revenue and
    spending variances dan activity variances.

    Jawab:

    Vulcan Flyovers
    Flexible Budget Perfomance Report
    For the Month Ended July 31

    Actual Spending Flexible Activity Planning


    Results Variances Budget Variances Budget
    Freight (q)..................................................... 48 48 50

    Revenue ($320.00q).......................................$13,650 (1,710) F 15,360 640 F 16,000


    Expense:
    Wages and Salaries ($4,000 + $82.00q)........... 8,430 494 U 7,936 (164) F 8,100
    Fuel ($23.00q)............................................... 1,260 156 U 1,104 (46) F 1,150
    Airport fees ($650+ $38.00q).......................... 2,350 (124) F 2,474 (76) F 2,550
    Aircraft depreciation ($7.00q).......................... 336 0 336 (14) F 350
    Office expenses ($190 + $2.00q)..................... 460 174 U 286 (4) F 290
    Total expense................................................$12,836 700 U 12,136 (304) F 12,440
    Net Operating income 814 (2,410) F 3,224 944 F 3,560

    Managerial Accounting
    Soal 3 (LO3; 70%)
    Ray Company
    Production Department Flexible Budget Performance Report
    For the Month Ended August 31

    Actual Spending Flexible Activity Planning


    Results Variances Budget Variances Budget
    Labor-hours (q)........................................ 9,480 9,480 9,000
    Direct labor ($14q)................................... $134,730 $2,010 U $132,720 $6,720 U $126,000
    Indirect labor ($7,420 + $1.50q)............... 19,860 (1,780) F 21,640 720 U $20,920
    Utilities ($6,500 + $0.70q)........................ 14,586 1,450 U 13,136 336 U 12,800
    Supplies ($1,600 + $0.30q)....................... 4,940 496 U 4,444 144 U 4,300
    Equipment depreciation ($78,400)............. 78,400 0 78,400 0 78,400
    Factory administration 3
    ($18,700 + $1.90q)............................... 35,572 (1,140) F 36,172 912 U 5,800

    Total expense........................................... $288,088 $ 1,036 U $ 287,052 $ 8,832 U $278,220

    Diminta:

    Lengkapi tabel di atas!

    ***

    Managerial Accounting

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