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Exercise 22-5 DeWitt Company uses flexible budgets to control its selling expens

ID: 2474474 • Letter: E

Question

Exercise 22-5 DeWitt Company uses flexible budgets to control its selling expenses. Monthly sales are expected to range from $167,800 to $201,700. Variable costs and their percentage relationship to sales are sales commissions 7%, advertising 4%, traveling 3%, and delivery 1%. Fixed selling expenses will consist of sales salaries $35,264, depreciation on delivery equipment $7,013, and insurance on delivery equipment $1,846. Prepare a monthly flexible budget for each $11,300 increment of sales within the relevant range for the year ending December 31, 2014. (List variable costs before fixed costs.)

Explanation / Answer

Dewitt Company

Monthly Selling Expense Flexible Budget

$ $ $ $ Monthly sales 167,800 179,100 190,400 201,700 Variable costs Sales Commisions 11,746 12,537 13,328 14,119 Advertising 6,712 7,164 7,616 8,068 Travelling 5,034 5,373 5,712 6,051 Delivery 1,678 1,791 1,904 2,017 Total variable selling costs 25,170 26,865 28,560 30,255 Fixed selling costs Sales salaries 35,264 35,264 35,264 35,264 Depreciation on equipment 7,013 7,013 7,013 7,013 Insurance on equipment 1,846 1,846 1,846 1,846 Total fixed selling costs 44,123 44,123 44,123 44,123 Total selling costs 69,293 70,988 72,683 74,378