For the Month Ended August 31
Actual
Results
Spending
Variances
Flexible
Budget
Activity Variances
Plan
Buc
Labor-hours (q)
9,550
9,550?
Direct labor
$ 17.50 (q)
$ 169,205
$ 2,080 U ?$ 167,125
$ 8,400 U ?$ 15
Indirect labor
$ 7,490 + $ 1.60 (q)
20,790 X 1,474 F 22,770
768 U ?
Utilities
$ 7,200 + $ 1.40 (q)
22,220 X 1,520 U 20,570
672 U
Supplies
$ 1,649 + $ 0.30 (q)
5,038
524 U ?4,514
144 U ?
Equipment
depreciation
$ 80,150
80,150
0 None
80,150
0 None
Factory administration
$ 18,840 + $ 1.60 (q)
33,286 X 834 X F 34,120
768 U ?
Total expense
$ 330,689 $ 1,440 F X $ 329,249 $ 10,752 U ?$ 3