Piechocki Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During May, the company budgeted for 6,800 units, but its actual level of activity was 6,750 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for May: Data used in budgeting:
Fixed element per month Variable element per unit
Revenue - $34.3
Direct labor $0 $6.3
Direct materials 0 13.9
Manufacturing overhead 38,000 1.8
Selling and administrative expenses 25,600 0.3
Total expenses $63,600 $22.3

Actual results for May:

Revenue $232,600
Direct labor $41,890
Direct materials $94,925
Manufacturing overhead $44,000
Selling and administrative expenses $30,480

The direct materials in the flexible budget for May would be closest to:

When paul o’neill joined alcoa as ceo, he set a , that there would be zero workplace accidents. a lot of people in the organization thought this was impossible given how dangerous some aluminum-manufacturing jobs are, but alcoa’s safety record improved tremendously. as the board of governors of the american red cross considers planning, one option is to make strategic plans and then direct managers to align tactical and operational plans accordingly. another option is to have planning specialists managers across the organization make their own plans. why might this organization’s executives opt for the latter approach? check all that apply. (a) the environment is a dynamic one, and department and frontline managers can come up with more responsive plans than can central leadership. (b)resources will be better coordinated across the organization in support of the overall strategy.(c) senior leadership will have more control over the organization’s direction. (d)when managers come up with their own plans, they are likely to be more committed to following through on them.