Bella Lugosi holdings, INC has collected the following operating information below for its current

Bella Lugosi holdings, INC has collected the following operating information below for its current month’s activity. Using the information, prepare a flexible budget analysis to determine how well BLH performed in terms of cost control.

 

                                               Actual cost incurred                     Static Budget

Activity level (in units)                   5,250                                        5,178

Variable cost:      

Indirect material                             24,182                                     23,476

Utilities                                              22,356                                     22,674

Fixed Cost:        

Administration                                63,450                                        65,500

Rent                                                  65,317                                      63,904