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Unformatted text preview: (45,000) F 0.94 Sales commisions 77,000 (13,200) F 0.52 Shipping cost 43,000 (2,100) F Fixed Costs 3.79 Salary cost 311,000 10,500 U 2.55 Depreciation cost 209,000 (5,000) F 1.57 Rent cost 129,000 20,750 U 0.99 Advertising cost 81,000 12,500 U Total Costs 1,625,000 (21,550) F Operating income 15,000 21,550 F Flexible Budget Variance, 21,550 F S " t Performance Report Flexible Budget Sales Static for Actual # of Volume (Master) Output Units Variance Budget 82,000 (16,000) U 98,000 1,640,000 (320,000) U 1,960,000 Budgeted Cost/unit 820,000 (160,000) F 980,000 10.00 90,200 (17,600) F 107,800 1.10 45,100 (8,800) F 53,900 0.55 300,500 0 U 300,500 3.07 214,000 0 U 214,000 2.18 108,250 0 U 108,250 1.10 68,500 0 U 68,500 0.70 1,646,550 (186,400) F 1,832,950 (6,550) (133,600) U 127,050 Sales Volume Variance (133,600) U Static Budget Variance (112,050) U...
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This note was uploaded on 09/11/2011 for the course TERM 1 taught by Professor Smith during the Spring '11 term at FIT.
 Spring '11
 smith
 Business, Income Statement, Revenue, Sales

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