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  3. 4. hubbard, inc.'s static budget at 3,000 units of

4. Hubbard, Inc.'s static budget at 3,000 units of production includes $12,000 for direct labor,...

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Accounting

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4. Hubbard, Inc.'s static budget at 3,000 units of production includes $12,000 for direct labor, $3,000 for utilities (variable), and total fixed costs of $24,000. Actual production and sales for the year was 9,000 units, with an actual cost of $70,800. Instructions Determine if Hubbard is over or under budget

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