136. Big Bend Co. fixed budget for the year is shown below: Sales (50,000 units) $1,300,000 Cost of goods sold: Direct materials $150,000 Direct labor ...





136. Big Bend Co. fixed budget for the year is shown below:




























































































Sales (50,000 units)







$1,300,000




Cost of goods sold:










Direct materials




$150,000







Direct labor




450,000







Overhead (includes $2 per unit variable overhead)




240,000




840,000




Gross profit







$ 460,000













Selling expenses:










Sales commissions(all variable)




60,000







Rent (all fixed)




40,000







Insurance (all fixed)




35,000







General and administrative expenses:










Salaries (all fixed)




72,000







Rent (all fixed)




54,000







Depreciation (all fixed)




31,000




292,000




Net income from operations







$ 168,000













Prepare a flexible budget for Big Bend Co. that shows a detailed budget for its actual sales volume of 42,000 units. Use the contribution margin format.





Reference: 21_06



Jacques Company planned to use 18,000 pounds of material costing $2.50 per pound to make 4,000 units of its product. In actually making 4,000 units, the company used 18,800 pounds that cost $2.54 per pound.











May 15, 2022
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