Write possible causes of a favourable material rate variance


Question: Managerial Accounting

Question I: Flexible budget. Brabham Enterprises manufactures tires for the Formula I motor racing circuit. For August 2020, it budgeted to manufacture and sell 2,500 tires at a variable cost of $67 per tire and total fixed costs of $74,000. The budgeted selling price was $120 per tire. Actual results in August 2020 were 5,200 tires manufactured and sold at a selling price of $105 per tire. The actual total variable costs were $260,000, and the actual total fixed costs were $65,000

i. A performance report with a flexible budget and a static budget.
ii. Comment on the results in requirement 1.

Question II: What is the difference between static budget and the flexible budget?

Question III: Write 2 possible causes of a favourable material rate variance?

Question IV: Write 2 possible causes for a unfavourable direct manufacturing labour efficiency variance?

 

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Managerial Accounting: Write possible causes of a favourable material rate variance
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