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Workings
1 Sales
$30,000 / 1,000 units = $30 selling price per unit.
Flexed budget sales 700 units @ $30 = $21,000
2 Direct material
$10,000 / 1,000 units = $10 per unit.
Flexed budget = 700 units @ $10 = $7,000
3 Direct labour
$5,000 / 1,000 units = $5 per unit.
Flexed budget = 700 units @ $5 = $3,500
4 Production overhead
$3,000 / 1,000 units = $3 per unit.
Flexed budget = 700 units @ $3 = $2,100
By flexing the budget in the question above we are able to compare performance on a like for like basis. The effect on profit of the difference between budgeted sales volume and actual sales volume has been removed. The sales variance however is $200 (F). This means that the actual selling price must have been different to the budgeted selling price, resulting in a $200 (F) selling price variance.
Despite this the overall performance is $200 worse than it should have been. Control of material cost has been very good as this has been $400 better than expected but all other costs are worse than expected. Labour and fixed costs are the worst areas which need to be brought back into line.