Beverage Products, LLC, manufactures metal beverage containers. The division that manufactures soft-drink beverage cans for the North American market has two plants that operate 24 hours a day, 365 days a year. The plants are evaluated as cost centers. Small tools and supplies are considered variable overhead. Depreciation and rent are considered fixed overhead.The master budget for a plant and the operating results of the two North American plants, East Coast and West Coast, are as follows:Master Budget East Coast West Coast

Center costs

• Rolled alumium ($0.01) $4,000,000 $3,492,000 $5,040,000
• Lids ($0.005) 2,000,000 1,980,000 2,016,000
• Direct labor ($0.0025) 1,000,000 864,000 1,260,000
• Small tools and supplies ($0.0013) 520,000 432,000 588,000
• Depreciation and rent 480,000 480,000 480,000
• Total cost $8,000,00 $7,248,000 $9,384,000

• Performance measures
• Cans processed per hour 45,662 41,096 47,945
• Average daily pounds of scrap metal 5 6 7
• Cans processed (in millions) 400 360 420

1. Prepare a performance report for the East Coast plant. Include a flexible budget and variance analysis. Enter F for favorable variance, and U for unfavorable variance. If an amount is zero, enter "0".

• Beverage Production, LLC
• Performance for the West Coast Plant
• Actual Results Variance F/U Flexible Variance F/U Master Budget
• Budget
• Center costs
• Rolled aluminum($0.01)
• Lids($0.005)
• Direct Labor($0.0025)
• Small tools and supplies($0.0013)
• Depreciation and rent
• Total cost
• Performance measures
• Cans processed per hour
• Average daily pounds of scrap metal
• Cans processed (in millions)

2. Prepare a performance report for the West Coast plant. Include a flexible budget and variance analysis. Enter F for favorable variance and U for unfavorable variance. If an amount is zero, enter "0".

Beverage Production, LLC
Performance for the West Coast Plant

• Actual Results Variance F/U Flexible Variance F/U Master Budget
• Budget
• Center costs
• Rolled aluminum
• Direct Labor($0.0025)
• Small tools and supplies
• Depreciation and rent
• Total cost
• Performance measures
• Cans processed per hour
• Average daily pounds of scrap metal
• Cans processed