Flexible Budget April 25, 2008 Cost Item Direct Materials Direct Labor Variable Factory Overhead Indirect Materials Indirect Labor Utilities Other Total Variable Costs Fixed Factory Overhead Supervisory Salaries Depreciation Utilities Other Total Fixed Costs Total Costs Variable Cost Per Unit $2.40 $3.90 $0.60 $0.80 $0.40 $0.50 $8.60 Unit Levels of Activity 15,000 17,500 $36,000 $42,000 58,500 68,250 9,000 12,000 6,000 7,500 $129,000 10,500 14,000 7,000 8,750 $150,500 20,000 $48,000 78,000 12,000 16,000 8,000 10,000 $172,000 $19,000 15,000 4,500 10,900 $49,400 $178,400 $19,000 15,000 4,500 10,900 $49,400 $199,900 $19,000 15,000 4,500 10,900 $49,400 $221,400 © Copyright, 2006, Jaxworks, All Rights Reserved. Since 1996, JaxWorks has offered a suite of Free Excel workbooks and spreadsheets, and ass documents, that cover a number of financial, accounting and sales functions. These are invalua Also included Free are: - business plan tools, including spreadsheets and excellent instructions - Excel functions glossary and guide; - free training courses for most Microsoft Office applications. These guides are in PDF format and rival commercial books! - comprehensive list of acronyms, ratios and formulas in customer financial analysis, and financial terms; - suite of online calculators, including, breakeven analysis, productivity analysis, business evaluation; - Altman Z-Score (covering publicly and privately held firms, and small businesses); - and payroll analysis. If you are involved in financial analysis at any level, or want to learn more about MS Excel and suite this site is invaluable. JaxWorks Small Business Spreadsheet Factory spreadsheets, and associated MS Word, PDF and HTML ons. These are invaluable small business tools. uides are in about MS Excel and other applications in the Office sheet Factory