Fournier Fixtures produces a variety of manufactured items for the home and building industry. The company produces only when it receives orders and, therefore, has no inventories. The following information is available for the current month: Actual (based on actual orders for 431,200 units) Master Budget (based on budgeted orders for 385,000 units) Sales revenue $ 8,192,800 $ 7,700,000 Less Variable costs Materials 2,681,200 2,380,000 Direct labor 244,000 224,000 Variable overhead 1,247,200 1,106,000 Variable marketing and administrative 888,000 798,000 Total variable costs $ 5,060,400 $ 4,508,000 Contribution margin $ 3,132,400 $ 3,192,000 Less Fixed costs Manufacturing overhead 1,686,000 1,720,000 Marketing 617,800 600,000 Administrative 426,000 465,000 Total fixed costs $ 2,729,800 $ 2,785,000 Operating profits $ 402,600 $ 407,000 Required: Prepare a sales activity variance analysis for Fournier Fixtures.

Toot Sweet Company budgeted the following costs for anticipated production for August: Advertising expenses $241,360 Manufacturing supplies 13,230 Power and light 39,450 Sales commissions 260,760 Factory insurance 22,970 Production supervisor wages 116,040 Production control wages 30,170 Executive officer salaries 246,000 Materials management wages 33,190 Factory depreciation 18,800 Prepare a factory overhead cost budget, separating variable and fixed costs. Assume that factory insurance and depreciation are the only fixed factory costs. Toot Sweet Company Factory Overhead Cost Budget For the Month Ending August 31 Variable factory overhead costs: Total variable factory overhead costs Fixed factory overhead costs: Total fixed factory overhead costs Total factory overhead costs

Valhalla Company manufactures small table lamps and desk lamps. The following shows the activities per product:     Units Setups Inspections Assembly (dlh) Small table lamps   8,000 10,000 32,000   8,000 Desk lamps 16,000 30,000 14,000 46,000   Use the following information prepared by Valhalla Company. Activity TotalActivity-BaseUsage BudgetedActivityCost Setups 40,000 $160,000 Inspections 46,000   230,000 Assembly (dlh) 54,000   324,000 i need the activity rates for each activity and the activity based factory rate overheas per unit for both products

Oriole Company manufactures deep-sea fishing rods, which it distributes internationally through a chain of wholesalers. The following data are taken from the budget prepared at the beginning of the year by Oriole’s controller. The company applies overhead on the basis of machine hours.     Annual Budget   May Budget   Variable manufacturing overhead   $2,665,200   $240,000   Fixed manufacturing overhead   $1,204,200   $100,350   Direct labor hours   48,600   4,050   Machine hours   222,100   20,000   During the month of May, Oriole used 4,220 direct labor hours and 21,820 machine hours. The flexible budget for the month allowed 4,300 direct labor hours and 21,330 machine hours. Actual fixed manufacturing overhead incurred was $109,200; variable manufacturing overhead incurred was $259,040.(a) Calculate the variable overhead spending and efficiency variances for May. (Round per unit value to 2 decimal places, e.g. 52.75 and final answers to 0 decimal places, e.g.…