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Figure 16-1
Armati, SA The Following Actually Occurred -Refer to Figure 16-1

question 60

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Figure 16-1
Armati, SA., is looking for feedback on company performance. The company compares the budget for the year with the actual costs. Data have been collected below:
Armati, SA., had the following budgeted data:  Unit sales for 201126,000 Unit production for 201126,000 Budgeted fixed overhead for 2011 :  Supervision £800 Depreciation 2,000 Rent 100 Budgeted variable costs per unit:  Direct materials £0.15 Direct labour 0.20 Supplies 0.02 Indirect labour 0.05 Power 0.02\begin{array}{lr}\text { Unit sales for } 2011 & 26,000 \\\text { Unit production for } 2011 & 26,000\\\\\text { Budgeted fixed overhead for } 2011 \text { : }\\\text { Supervision } & £ 800 \\\text { Depreciation } & 2,000 \\ \text { Rent } & 100\\\\\text { Budgeted variable costs per unit: }\\\text { Direct materials } & £ 0.15 \\\text { Direct labour } & 0.20 \\\text { Supplies } & 0.02 \\\text { Indirect labour } & 0.05 \\\text { Power } & 0.02\end{array} The following actually occurred:  Actual unit sales for 201124,000 Actual unit production for 201128,000 Actual fixed overhead for 2011 :  Supervision £850 Depreciation 2,000 Rent 100 Actual variable costs:  Direct materials £3,500 Direct labour 4,900 Supplies 530 Indirect labour 1,250 Power 470\begin{array}{ll}\text { Actual unit sales for } 2011 & 24,000 \\\text { Actual unit production for } 2011 & 28,000\\\\\text { Actual fixed overhead for } 2011 \text { : }\\\text { Supervision } & £ 850 \\\text { Depreciation } & 2,000 \\\text { Rent } & 100\\\\\text { Actual variable costs: }\\\text { Direct materials } & £ 3,500 \\\text { Direct labour } & 4,900 \\\text { Supplies } & 530 \\\text { Indirect labour } & 1,250 \\\text { Power } & 470\end{array}
-Refer to Figure 16-1. The flexible budget variance for total cost for 2011 is

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Unconscious Racism

Implicit biases and attitudes towards members of different races that operate beyond an individual's conscious awareness and influence behavior and decisions.

Asian-American Population

The Asian-American population refers to the ethnically diverse group of people in the United States who have ancestry from countries in Asia, often studied in research to understand specific social, cultural, and health-related issues.

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