<p> Weygandt, Kieso, Kimmel, Trenholm, Warren, Novak Accounting Principles, Seventh Canadian Edition</p><p>Checklist of Key Figures Chapter 22 — Budgetary Control and Responsibility Accounting</p><p>Page Assignment Check Figures</p><p>168 E22-1 Written solution. See Page 145 & 146</p><p>168 E22-2 Per unit variable cost: $2.10 Fixed costs: $6,000</p><p>169 E22-3 Total cost variance: (a) $1,100 F; (b) $50 F</p><p>169 E22-4 Total cost variance at: $170,000 level, $62,350; $200,000 level, $67,000</p><p>169 E22-5 Total cost variance: (a) $460 U; (b) $1,090 F</p><p>170 E22-6 (a) Per unit variable cost: $1.04; Total cost variance: $1,450 F</p><p>170 E22-7 (b) Total budgeted cost: Fabricating, $156,000; Assembly, $115,200</p><p>170 E22-8 Department manager: (a), (e); VP Operations: (b)</p><p>171 E22-9 (a) Per unit variable cost, $3.40; Budgeted fixed cost, $75,000 (b) Total cost variance, $16,550 U</p><p>171 E22-10 Total controllable cost variance: (a) $700 F; (b) $6,800 U; (c) $10,300 U</p><p>172 E22-11 (a) (2) $40,000 (b) Controllable margin variance, $15,000 U</p><p>172 E22-12 (a) Controllable margin variance, $51 U; Actual ROI, 11%</p><p>172 E22-13 (a) ROI, 11.4% (b) (3) ROI, 12.0%</p><p>173 P22-1A (a) Per unit cost, $1.25; Fixed cost, $20,000 (b) Total cost variance, $1,182 U</p><p>173 P22-2A (a) Total costs at: 22,500 level, $79,500; 30,000 level, $96,000 (b) Total cost variance, $3,800 F (d) $30,000 + $2.20X</p><p>174 P22-3A (a) $22,000 + $1.79X Total cost variance: (b) $14,750 U; (c) $15,400 U</p><p>175 P22-4A (b) Per unit cost, $57; Fixed cost, $22,500 (d) Total cost variance, $16,300 U</p><p>Managerial Concepts 22-1 Weygandt, Kieso, Kimmel, Trenholm, Warren, Novak Accounting Principles, Seventh Canadian Edition</p><p>175 P22-5A (c) No bonus recommended</p><p>177 P22-6A (a) Controllable margin variance, $115,000 U (c) Non-controllable fixed and indirect fixed costs</p><p>177 P22-7A (a) ROI variance, 4% U (c) (3) New ROI, 26.4%</p><p>178 P22-8A (a) Total controllable cost variance: (1) $11,300 U; (2) $24,800 U; (3) $35,800 U; (4) $44,600 U</p><p>178 P22-1B (a) Per unit cost, $1.05; Fixed cost, $19,500 (b) Total cost variance, $1,120 U</p><p>179 P22-2B (a) Total costs at: 35,000 level, $58,000; 50,000 level, $79,000 (b) Total cost variance, $3,690 U (d) Annual: $108,000 + $1.40X, Monthly: $9,000 + $1.40X</p><p>180 P22-3B (a) $34,000 + $3X Total cost variance: (a) $1,300 U; (b) $850 U</p><p>181 P22-4B (b) Per unit cost, $43; Fixed cost, $35,700 (d) Total cost variance, $41,000 F</p><p>181 P22-5B (c) No bonus recommended</p><p>183 P22-6B (a) Controllable margin variance, $178,000 F (c) Non-controllable fixed and indirect fixed costs</p><p>183 P22-7B (a) ROI variance, 0.2% F (c) (1) New ROI, 20.2% </p><p>184 P22-8B (a) Total controllable cost variance: (1) $9,200 U; (2) $23,200 U; (3) $37,300 U; (4) $40,700 U</p><p>186 BYP22-3 (b) Profit variance, $101,478 U </p><p>187 BYP22-4 (b) Total cost variance, $43,950 U (d) Total variance, $44,250 U</p><p>Managerial Concepts 22-2</p>