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Via Gelato is a popular neighborhood gelato shop. The company has provided the f

ID: 2479397 • Letter: V

Question

Via Gelato is a popular neighborhood gelato shop. The company has provided the following data concerning its operations:

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 $7,600 plus $3.40 per liter of gelato sold and the actual wages for June were $28,100. Via Gelato expected to sell 6,000 liters in June, but actually sold 6,200 liters.

Complete the report showing 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.)

Via Gelato

Revenue and Spending Variances

For the Month Ended June 30

Revenue

Expenses:

Raw materials

Wages

Utilities

Rent

Insurance

Miscellaneous

Total expense

Net operating income

Via Gelato is a popular neighborhood gelato shop. The company has provided the following data concerning its operations:

Fixed
Element
per Month Variable
Element
per Liter Actual
Total for
June   Revenue    $ 32.00    $ 192,540       Raw materials $ 6.65    $ 41,930       Wages $ 7,600     $ 3.40    $ 28,100       Utilities $ 3,630     $ 2.20    $ 17,500       Rent $ 4,600     $ 4,600       Insurance $ 3,350     $ 3,350       Miscellaneous $ 850     $ 2.35   $ 15,190    

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 $7,600 plus $3.40 per liter of gelato sold and the actual wages for June were $28,100. Via Gelato expected to sell 6,000 liters in June, but actually sold 6,200 liters.

Required:

Complete the report showing 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.)

Via Gelato

Revenue and Spending Variances

For the Month Ended June 30

Revenue

Expenses:

Raw materials

Wages

Utilities

Rent

Insurance

Miscellaneous

Total expense

Net operating income

Explanation / Answer

VOA GALATO REVENUE AND SPENDING VARIANCES FOR THE MONTH OF JUNE 30

_____________________________________________________________________________________

                                                                                                                          VARIANCE ($)                        

Revenue                                                                                                                540               (F)

Expenses:

Raw Materials                                                                                                       700                (U)

Wages                                                                                                                   580               (F)

Utilities                                                                                                                  230               (U)

Rent                                                                                                                       0                None

Insurance                                                                                                               0                None

Miscellaneous                                                                                                     230                 (F)

Total expenses                                                                                                   120                 (U)

Net operating Income                                                                                         420                 (F)                           

WORKING NOTES:

CALCULATION OF VARIANCES FOR THE MONTH OF JUNE 30

_________________________________________________________________________________________

PARTICUARS                                           BUDGETED                    ACTUAL                VARIANCE         STATUS   

Raw Materials                            6,200 litres x 6.65 = 41,230                41,930                       700                   U

Wages                                    7,600 + 6,200 x 3.40= 28,680                28,100                       580                   F

Utilities                                    3,630+6200 x 2.20 = 17,270                17,500                       230                   U

Rent                                                                             4,600                  4,600                        0                   None

Insuracne                                                                     3,350                  3,350                        0                   None

Miscellaneous                        850 + 6,200 x 2.35 =   15,420                15,190                     230                   F

Total Expenses                                                        110,550               110,670                     120                   U

Net operating Income (Revenue - Total exp)             81,450                 81,870                     420                   F