The results for july for brahms & sons follow:

actual (based on actual sales of 58,800 units) master budget (based on budgeted sales of 56,000 units) sales revenues $ 462,000 $ 480,000 less variable costs direct material 58,800 48,000 direct labor 54,600 64,000 variable overhead 63,400 64,000 marketing 20,400 20,000 administration 18,800 20,000 total variable costs $ 216,000 $ 216,000 contribution margin $ 246,000 $ 264,000 less fixed costs manufacturing 102,400 100,000 marketing 22,800 20,000 administration 81,200 80,000 total fixed costs $ 206,400 $ 200,000 operating profits $ 39,600 $ 64,000

required: prepare a flexible budget for brahms & sons for july.

Cadbury has a chocolate factory in dunedin, new zealand. for easter, it makes two kinds of “easter eggs”: milk chocolate and dark chocolate. it cycles between producing milk and dark chocolate eggs. the table below provides data on these two products. demand (lbs per hour) milk: 500 dark: 200 switchover time (minutes) milk: 60 dark: 30 production rate per hour milk: 800 dark: 800 for example, it takes 30 minutes to switch production from milk to dark chocolate. demand for milk chocolate is higher (500lbs per hour versus 200 lbs per hour), but the line produces them at the same rate (when operating): 800 lbs per hour. a : suppose cadbury produces 2,334lbs milk chocolate and 1,652 lbs of dark chocolate in each cycle. what would be the maximum inventory (lbs) of milk chocolate? b : how many lbs of milk and dark chocolate should be produced with each cycle so as to satisfy demand while minimizing inventory?