Top managers of marshall industries predicted 2018 sales of 14,800 units of its product at a unit price of $9.50. actual sales for the year were 14,600 units at $12 each. variable costs were budgeted at 2.00 per unit and actual variable cost were $2.10 per unit. actual fixed cost of 48,000 exceeded budget it fixed cost by 4,000.

prepare a flexible budget performance report for the year. first, complete the flexible budget performance report through the contribution margin line, then complete the report through the operating income line.

Nichols inc. manufactures remote controls. currently the company uses a plantminuswide rate for allocating manufacturing overhead. the plant manager is considering switchingminusover to abc costing system and has asked the accounting department to identify the primary production activities and their cost drivers which are as follows: activities cost driver allocation rate material handling number of parts $5 per part assembly labor hours $20 per hour inspection time at inspection station $10 per minute the current traditional cost method allocates overhead based on direct manufacturing labor hours using a rate of $20 per labor hour. what are the indirect manufacturing costs per remote control assuming an method is used and a batch of 10 remote controls are produced? the batch requires 100 parts, 5 direct manufacturing labor hours, and 3 minutes of inspection time.