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Valotic Tech Inc. sells electronics over the Internet. The Consumer Products Div

ID: 2469235 • Letter: V

Question

Valotic Tech Inc. sells electronics over the Internet. The Consumer Products Division is organized as a cost center. The budget for the Consumer Products Division for the month ended January 31, 2016, is as follows: 1 Customer service salaries $546,840.00 2 Insurance and property taxes 114,660.00 3 Distribution salaries 872,340.00 4 Marketing salaries 1,028,370.00 5 Engineer salaries 836,850.00 6 Warehouse wages 586,110.00 7 Equipment depreciation 183,792.00 8 Total $4,168,962.00 During January, the costs incurred in the Consumer Products Division were as follows: 1 Customer service salaries $602,350.00 2 Insurance and property taxes 110,240.00 3 Distribution salaries 861,200.00 4 Marketing salaries 1,085,230.00 5 Engineer salaries 820,008.00 6 Warehouse wages 562,632.00 7 Equipment depreciation 183,610.00 8 Total $4,225,270.00 Required: 1. Prepare a budget performance report for the director of the Consumer Products Division for the month of January. Enter all amounts as positive numbers. 2. For which costs might the director be expected to request supplemental reports?

Explanation / Answer

Answer

Answer 1

Prepare a budget performance report for the director of the Consumer Products Division for the month of January. Enter all amounts as positive numbers.

Budget Performance Report (Consumer Products Division) January 2016

Figures in $

Particulars

Budget

Actual

Increase/(decrease) in Actual expenditure compared to budget

Customer service Salaries

546840

602350

55510

Insurance & Property Taxes

114660

110240

-4420

Distribution Salaries

872340

861200

-11140

Marketing Salaries

1028370

1085230

56860

Engineers salaries

836850

820008

-16842

Warehouse wages

586110

562632

-23478

Equipment Depreciation

183792

183610

-182

Total

4168962

4225270

56308

Answer 2

For which costs might the director be expected to request supplemental reports?

Answer : The director might be expected to request supplemental reports for Customer service Salaries and Marketing Salaries for which actual costs is increased compared to budgeted costs.

Budget Performance Report (Consumer Products Division) January 2016

Figures in $

Particulars

Budget

Actual

Increase/(decrease) in Actual expenditure compared to budget

Customer service Salaries

546840

602350

55510

Insurance & Property Taxes

114660

110240

-4420

Distribution Salaries

872340

861200

-11140

Marketing Salaries

1028370

1085230

56860

Engineers salaries

836850

820008

-16842

Warehouse wages

586110

562632

-23478

Equipment Depreciation

183792

183610

-182

Total

4168962

4225270

56308