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Saved Help Sa Via Gelato is a popular neighborhood gelato shop. The company has

ID: 2403818 • Letter: S

Question

Saved Help Sa Via Gelato is a popular neighborhood gelato shop. The company has provided the following cost formulas and actual results for the month of June: Fixed Element Variable Element Actual Total per Liter $28.00 $ 6.25 s 3.00 s 1.80 per Month Revenue Raw materials Wages Utilities Rent Insurance Miscellaneous s 7,200 $ 3,230 S 4, 200 s 2,950 $ 810 for June $171,540 $ 40,530 s 26,300 s 15, 000 s 4, 200 s 2,950 s 12, 890 s 1.95 While gelato is sold by the cone or cup, the shop measures its activity in terms of the total number of liters of gelato sold. For example wages should be $7,200 plus $3.00 per liter of gelato sold and the actual wages for June were $26,300. Via Gelato expected to sell 6.200 liters in June, but actually sold 6,400 liters Required Calculate Via Gelato revenue and spending variances for June. (Indicate the effect of each variance by selecting "F" for favorable "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values.) Revenue and Spending Variances For the Month Ended June 30 Pay 20,3 1?? Next>

Explanation / Answer

Via Gelato Revenue & Spending Variances For the Month Ended June 30 Actual Flexible Revenue & Spending Variance Liters (q)        6,200.00        6,200.00 Revenue ($28q)    171,540.00    173,600.00    2,060.00 (U) Expenses Raw Materials ($6.25q)      40,530.00      38,750.00    1,780.00 (U) Wages ($7,200 + $3.00q)      26,300.00      25,800.00       500.00 (U) Utilities ($3,230 + $1.80q)      15,000.00      14,390.00       610.00 (U) Rent ($4,200)        4,200.00        4,200.00                 -   Insurance ($2,950)        2,950.00        2,950.00                 -   Miscellaneous ($810 + $1.95q)      12,890.00      12,900.00          10.00 (F) Total Expenses    101,870.00      98,990.00    2,880.00 (U) Net Operating Income      69,670.00      74,610.00    4,940.00 (U)

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