8 . ( TCO F ) Matuseski Corporation is preparing its cash budget for October . The budgeted beginning cash balance is $ 54,000 . Budgeted cash receipts total $ 127,000 and budgeted cash disbursements total $ 99,000 . The desired ending cash balance is $ 100,000 . The company can borrow up to $ 150,000 at any time from a local bank , with interest not due until the following month . Required : Prepare the company ' s cash budget for October in good form . Make sure to indicate what borrowing , if any , would be needed to attain the desired ending cash balance . ( Points : 25 ) 9 . ( TCO F ) Bella Lugosi Holdings , Inc . ( BLH ), has collected the following operating information for its current month ' s activity . Using this information , prepare a flexible budget analysis to determine how well BLH performed in terms of cost control .
Actual Costs Incurred Static Budget
Activity level ( in units ) 5,250 5,178 Variable costs : Indirect materials $ 24,182 $ 23,476 Utilities $ 22,356 $ 22,674
Fixed costs : Administration $ 63,450 $ 65,500 Rent $ 65,317 $ 63,904 ( Points : 25 ) 10 . ( TCO H ) Lindon Company uses 10,000 units of Part Y each year as a component in the assembly of one of its products . The company is presently producing Part Y internally at a total cost of $ 100,000 as follows . Direct materials ............................................... $ 20,000 Direct labor ...................................................... 40,000 Variable manufacturing overhead ...................... 16,000 Fixed manufacturing overhead ....................... 24,000 Total costs ....................................................... 100,000 An outside supplier has offered to provide Part Y at a price of $ 10 per unit . If Lindon stops producing the part internally , one third of the fixed manufacturing overhead would be eliminated .