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What is the amount of variation of indirect costs

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1. Maribel & Co. uses standard cost. Indirect costs apply at a rate of $ 12 per unit produced. The following data are presented for the month of April 2015:

Actual Indirect Costs $ 194,000
Actual number of units produced 17,400
Variation of flexible budget of indirect costs,
For units produced $ 210,000

Required:

What is the amount of variation of indirect costs?

2. Laredo & CO. Uses standard costs and applies the indirect costs based on the units produced, Laredo presents the following information related to the month of December 2014:

Preliminary rate of indirect costs,
For units produced $ 6.20
Indirect fixed costs budgeted $ 12,600
Variable indirect costs budgeted per unit $ 2.00
Units produced (actually) 3,100

What is the variable indirect cost amount during the month of December 2014?

Reference no: EM131784330

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