【分析解答题】

(a)List 4 important features about budgetary control. (b)Sunny LtD、has the following information for the year ended 31December 2003: {{U}}Budgeted{{/U}} {{U}}Actual{{/U}} Level of activity 75%80% ＄ ＄Costs:Direct materials 75,000 75,000 Direct labour 225,000 200,000 Variable overhead{{U}}37,500{{/U}} {{U}}43,000{{/U}} Total variable cost337,500 318,000 Fixed overhead{{U}}150,000{{/U}} {{U}}170,000{{/U}}

Required: Prepare a flexible budget for Sunny LtD、for the year ended 31December 2003.