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Exercise 8-15 Flexible Budgets and Revenue and Spending Variances LO8-1, LO8-2]

ID: 2398645 • Letter: E

Question

Exercise 8-15 Flexible Budgets and Revenue and Spending Variances LO8-1, LO8-2] Vía Gelato is a popular neighborhood gelato shop. The company has provided the following data ual Element Element Total for per Month per LiterJune Revenue Raw materials Wages Utilities Rent Insurance Miscellaneous $29.00 $175,540 S 635 $ 40,630 S 7,300 S 3.10 $ 26,400 $ 3,330 1.90 S 16,100 S 4,300 $ 3,050 S 820 S 2.05 $ 12,990 $4.300 $ 3,050 While gelato is sold by the cone or cup. the shop measures its activity in terms of the total number of liters - of gelato soid. For example, wages should be $7,300 plus $3 10 per liter of gelato sold and the actual wages for June were $26,400 Via Gelato expected to sel 6 10 ühes in ete acl Required: Complete the report showing Via Gelato revenue and spending variances for June. (Input all amounts as positive values. Indicate the effect of each variance by selecting "F for favorable, U" for unfavorable, and "None" for no effect (i.e., zero variance).) Via Gelato Revenue and Spending Variances

Explanation / Answer

Via Gelato Revenue & Spending Variances For the Month Ended June 30 Actual Flexible Revenue & Spending Variance Liters (q)        6,300.00        6,300.00 Revenue ($29q)    175,540.00    182,700.00      7,160.00 (U) Expenses Raw Materials ($6.35q)      40,630.00      40,005.00          625.00 (U) Wages ($7,300 + $3.10q)      26,400.00      26,830.00          430.00 (F) Utilities ($3,330 + $1.90q)      16,100.00      15,300.00          800.00 (U) Rent ($4,300)        4,300.00        4,300.00                   -   Insurance ($3,050)        3,050.00        3,050.00                   -   Miscellaneous ($820 + $2.05q)      12,990.00      13,735.00          745.00 (F) Total Expenses    103,470.00    103,220.00          250.00 (U) Net Operating Income      72,070.00      79,480.00      7,410.00 (U)

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