The Budget Performance Report for Cardinal Company's Department 6 for the month ending March 31...

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Accounting

The Budget Performance Report for Cardinal Company's Department 6 for the month ending March 31 highlights expenditures in three categories: power and light ($21,360), insurance and property taxes ($14,400), and maintenance ($9,456). The report prompts an analysis of any significant variances, defined as 5% or greater from the budgeted amounts, warranting further examination by the supervisor.
The Finishing Department of Pinnacle Manufacturing Co. prepared the following factory overhead cost budget for October of the current year, during which it expected to operate at a 100% capacity of 10,000 machine hours.
Variable costs:
\table[[Indirect factory wages,$18,000
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