Western manufacturing produces a single product. the original budget for april was based on expected production of 14,000 units; actual production for april was 13,300 units. the original budget and actual costs incurred for the manufacturing department follow:
original budget actual costs
direct materials $ 220,500 $ 216,600
direct labor 170,800 165,400
variable overhead 86,100 78,100
fixed overhead 68,000 69000
total $ 545,400 $ 529,100

The question isn't quite complete. However this could be inferred from it:

Normal loss= 700 Units

Original Budgeted Unit Cost= $15.75

Actual Unit Cost= $16.29

Explanation:

Normal losses are treated as product costs; that is, the cost of the lost units is included as a part of the cost of all units finished or still in process because the good units could not have been produced without this normal spoilage.

The effect is that the unit cost of the remaining units is greater than if no losses had occurred, because the production costs for the period are spread over a smaller number of good units. (Expected Production 14,000 Units- 13,300 Actual units= 700)

Due to the normal loss there occurred deviations from the original budget.

employers prefer to hire ingenious, resourceful people because ingenious people may be more liable to engage in unethical deportment as they can cerebrate outside of the box

u = 30

continuing your method

= +

subtract from both sides

= - thus

= -

= ⇒ u = 30