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Auto Lavage is a Canadian company that owns and operates a large automatic carwa

ID: 2478922 • Letter: A

Question

Auto Lavage is a Canadian company that owns and operates a large automatic carwash facility near Quebec. The following table provides data concerning the company's costs Cost per Car Washed 0.70 $0.10 0.30 $0.40 Fixed Cost per Month Cleaning supplies Electricity Maintenance Wages and salaries Depreciation Rent Administrative expenses $1,400 $4,700 $8,300 $2,100 $1,800 $0.05 For example, electricity costs are $1,400 per month plus $0.10 per car washed. The company expects to wash 8,000 cars in October and to collect an average of $5.90 per car washed The actual operating results for October appear below: Auto Lavage Income Statement For the Month Ended October 31 Actual cars washed Revenue 8,100 $ 49,300 Expenses: Cleaning supplies Electricity Maintenance Wages and salaries Depreciation Rent Administrative expenses 6,100 2,170 2,640 8,260 8,300 2,300 2,100 Total expense 31,870 Net operating income $17,430

Explanation / Answer

Auto Lavage Flexible Budget Performance Report For the Month Ended Oct 31 Car Washes 8100 8100 8000 Actual Results Revenue & Spending Variances Flexible Budget Activity Variances Planning Budget Revenue -          49,300         1,510 F      47,790            590 F      47,200 Expenses: Cleaning supplies            6,100            430 U         5,670               70 U         5,600 Electricity            2,170               40 F         2,210               10 U         2,200 Maintenance            2,640            210 U         2,430               30 U         2,400 Wages & Salaries              8,260            320 U         7,940               40 U         7,900 Depreciation            8,300                -           8,300                -           8,300 Rent            2,300            200 U         2,100                -           2,100 Administrative exp.            2,100            105 F         2,205                 5 U         2,200 Total Expenses          31,870         1,015 U      30,855            155 U      30,700 Net Operating Income          17,430            495 F      16,935            435 F      16,500