# Conundrum Corporation Managerial: standard, actual material, labor, overhead

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SUBJECTS:

-Standard costing, Operational Performance Measures, Balanced Scorecard

-Flexible Budgeting and the Management or Overhead and Support Activity Costs

Problem to be solved - see attachment.

Please show the steps of your calculations so I can learn.

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##### Solution Summary

The solution gives the calculations and an explanation for each of the problems.

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1. Planned production (in units). 4800 units. If we divide the efficiency variance 4200 by the standard cost of labor 21 we get 200 hours, if we subtract this from Actual hours 8,800(given) we get 8,600 hours, the per unit usage of hours is 2 so we get 4,300 actual production, add to this 500 units as given in the problem and we get 4,800.

2. Actual production (in units). 4,300. Please see above.

3. Actual fixed OH. $64,875. If we add to the Flexible OH budget of 60,000, the fixed overhead budget variance of 4,875 we get the ...

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