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Exercise 22-9 As sales manager, Joe Batista was given the following static budge

ID: 2431962 • Letter: E

Question

Exercise 22-9 As sales manager, Joe Batista was given the following static budget report for seiling expenses in the Clothing Department of Soria Company for the month of October SORIA COMPANY Budget Report For the Month Ended October 31, 2017 Favorable Unfavorable Neither Favorable nor Unfavorable Budget Actual 7,900 10,000 2,100 Favorable Sales in units Variable expenses Sales commissiones Advertising expense Travel expense Free samples given out $1,896 $2,400 $504 Unfavorable 1,027 800 227 Favorable 3,160 4,500 1,340 Unfavorable 1,185 1,300115 Unfavorable ,268 9,000 1,732 Unfavorable Total variable Fixed expenses Rent Sales salaries Office salaries 1,200 -0- Neither Favorable nor Unfavorable 1,400-0- Neither Favorable nor Unfavorable 600 600 0- Neither Favorable nor Unfavorable Depreciation-autos (sales staff) 500 500 -0- Neither Favorable nor Unfavorable ,700 3,700 Neither Favorable nor Unfavorable 1,200 1,400 Total fixed Total expenses $10,968 $12,700 $1,732 Unfavorable 1 2009-2018JabnNley Asors. Inc All Rights Reserved A Division of 2atawiossos.is, EX

Explanation / Answer

Answers

Total Budgeted Variable costs

Budgeted variable cost per unit, based on 7900 budgeted units

Flexible budget data for 10,000 units

[A]

[B = A / 7900]

C = B x 10000

Sales Commission

$                        1,896.00

$                   0.24

$           2,400.00

Advertising expenses

$                        1,027.00

$                   0.13

$           1,300.00

Travel expenses

$                        3,160.00

$                   0.40

$           4,000.00

Free sample given out

$                        1,185.00

$                   0.15

$           1,500.00

Total

$                        7,268.00

$                   0.92

$           9,200.00

Budgeted

Actual

Variance

Sales in Units

10000

10000

Variable Expenses:

Sales Commission

$                        2,400.00

$           2,400.00

$                        -  

Neither F nor U

Advertising expenses

$                        1,300.00

$              800.00

$              500.00

Favourable

Travel expenses

$                        4,000.00

$           4,500.00

$            (500.00)

Unfavourable

Free sample given out

$                        1,500.00

$           1,300.00

$              200.00

Favourable

Total Variable

$                        9,200.00

$           9,000.00

$              200.00

Favourable

Fixed expenses:

Rent

$                        1,200.00

$           1,200.00

$                        -  

Neither F nor U

Sales Salaries

$                        1,400.00

$           1,400.00

$                       -  

Neither F nor U

Office Salaries

$                           600.00

$              600.00

$                        -  

Neither F nor U

Depreciation Autos

$                           500.00

$              500.00

$                        -  

Neither F nor U

Total Fixed

$                        3,700.00

$           3,700.00

$                        -  

Neither F nor U

Total Expenses

$                     12,900.00

$        12,700.00

$              200.00

Favourable

Total Budgeted Variable costs

Budgeted variable cost per unit, based on 7900 budgeted units

Flexible budget data for 10,000 units

[A]

[B = A / 7900]

C = B x 10000

Sales Commission

$                        1,896.00

$                   0.24

$           2,400.00

Advertising expenses

$                        1,027.00

$                   0.13

$           1,300.00

Travel expenses

$                        3,160.00

$                   0.40

$           4,000.00

Free sample given out

$                        1,185.00

$                   0.15

$           1,500.00

Total

$                        7,268.00

$                   0.92

$           9,200.00