The Mixing Department manager of Malone Company is able to control all overhead costs except ret, property taxes, and salaries. Budgeted monthly overhead costs for the Mixing Department, in alphabetical order, are:

As sales manager, Joe Batista was given following static budget report for selling expenses in the Clothing Department of Soria Company for the month of October.

Chubbs Inc.'s manufacturing overhead budget for the first quarter of 2020 contained the following data.

UrLink Company is a newly formed company specializing in high-speed Internet service for home and business. The owner, Lenny Kikland, had divided the company into two segments. Home Internet Service and business Internet Service. Each segment is run by its own supervisor, while basic selling and administrative services are shared by both segments.

Venetian Company has two production departments, Fabricating and Assembling. At a department managers meeting, the controller flexible budget graphs to explain total budgeted costs. Separate graphs used on labor hours are used for each department. The graphs show the following.

Fey Company's organization chart includes the president; the vice president of production; three assembly plants- Dallas, Atlanta, and Tucson; and two departments within each plant Machining and Finishing. Budget and actual manufacturing cost data for July 2020 are as follows.

The South Division of Wiig Company reported the following data for the current year.

The Ferrell Transportation Company uses a responsibility reporting system to measure the performance of its three investment centers: Planes, Taxis, and Limos, Segment performance is measured using a system of responsibility reports and return on investment calculations. The allocation of resources within the company and the segment managers bonuses are based in part on the results shown in these reports. Recently, the company was the victim of a computer virus that deleted portions of the company's accounting records. This was discovered when the current period's responsibility reports were being prepared. The printout of the actual operating results appeared as follows.

The Dinkle and Frizell Dental Clinic provides both preventive and orthodntic dental services. The two owners, Reese Dinkle and Anita Frizell, operate the clinic as two separate investment centers: preventive Services and Orthodontic Services. Each of them is in charge of one of the centers: Reese for preventive Services and Anita for Orthodontic Services. Each month, they prepare an income statement for the two centers to evaluate performance and make decisions about how to improve the operational efficiency and profitability of the clinic.

Rensing Groomers is in the dog-grooming business. Its operating cost are described by the following formulas: