Indirect materials
$ 5,950 $ 5,38 2
Electricity $ 1,112 $ 1,00 8
Fixed costs :
$ 2,770 $ 2,80
Administration
0
Rent $ 5,120 $ 5,10 0
Required : Construct a flexible budget performance report that would be useful in assessing how well costs were controlled in this department .
( TCO D ) Mr . Earl Pearl , accountant for Margie Knall , Inc . has prepared the following product-line income data .