accounting questions - please have same person do it as before

2
    Beech Company
    Flexible Budget Performance Report
    For Month Ended May 31
        Flexible Budget    Actual Results    Variance    Favorable / Unfavorable
    Sales    $ 1,300,000    $ 1,275,000    $ 25,000    U
    Variable Expense    $ 750,000    $ 712,500    $ 37,500    U
    Contribution Margin    $ 550,000    $ 562,500    $ (12,500)    F
    Fixed Expense    $ 300,000    $ 300,000    $ - 0    N
    Income from Operations    $ 250,000    $ 262,500    $ (12,500)    F
3
    Particular    Variable cost per unit    Total fixed cost    24000 units    20000 units
    Variable cost    $10.25    $300,000    $246,000    $205,000
    Fixed cost    $10.25    $300,000    $300,000    $300,000
    Total cost            $546,000    $505,000
4
        Flexible Budget        Flexible Budget at
    Particulars    Variable Amount per Unit    Total Fixed Cost    20,000 units    26,000 units
    Sales    $ 20        $ 400,000    $ 520,000
    Variable Cost    $ 4        $ 80,000    $ 104,000
    Contribution Margin    $ 16        $ 320,000    $ 416,000
    Fixed Costs        $ 150,000    $ 150,000    $ 150,000
    Income from operations            $ 170,000    $ 266,000
5
    Brodrick Company
    Flexible Budget Performance Report
    For Month Ended December 31
        Flexible Budget    Actual Results    Variance    Favorable / Unfavorable
    Sales    $ 520,000    $ 480,000    $ 40,000    U
    Variable Expense    $ 104,000    $ 112,000    $ (8,000)    U
    Contribution Margin    $ 416,000    $ 368,000    $ 48,000    U
    Fixed Expense    $ 150,000    $ 145,000    $ 5,000    F
    Income from Operations    $ 266,000    $ 223,000    $ 43,000    U
7
    Actual Cost                                Standard Cost
    AQ    x    AP        AQ    x    SP        SQ    x    SP
    300,000    x    1.78        300,000    x    2.00        240,000    x    2.00
        535,000                600,000                480,000
                65,000                120,000
    Direct materials price variance            65,000    F
    Direct materials quantity variance            120,000    U
    Total direct materials variance            55,000    U
9
    Actual Cost                                Standard Cost
    AH    x    AR        AH    x    SR        SQ    x    SP
    65,000    x    15.00        65,000    x    14.00        67,000    x    14.00
        975,000                910,000                938,000
                65,000                28,000
    Direct labor rate variance            65,000    U
    Direct labor efficiency variance            28,000    F
    Total...