Academic Integrity: tutoring, explanations, and feedback — we don’t complete graded work or submit on a student’s behalf.

Bures Jeep Tours operates jeep tours in the heart of the Colorado Rockies. The c

ID: 2479850 • Letter: B

Question

Bures Jeep Tours operates jeep tours in the heart of the Colorado Rockies. The companie basis its budgets on two measures of activity (i.e, cost drivers), namely guests and jeeps. One vehicle used in one tour on one day counts as a jeep. Each jeep has one tour guide. The compnay uses the following data in its budgeting:


                               Fixed element              Variable element                      Variable element
                                  per month                      per guest                                  per jeep
Revenue...............       $0                                $131                                         $0
Tour Guide Wages....      $0                                 $0                                           $134
Vehicle Expenses......      $4,900                          $14                                          $78
Admin. Expenses......     $1,500                           $1                                            $0

In April, the company budgeted for 360 guests and 134 jeeps. The actual activity for the month was 335 guests and 136 jeeps.

REQUIRED:
Prepare a report showing the company's activity variances for April. Label each variance as Favorable (F) or unfavorable (U).

Explanation / Answer

Flexible budget performance report

Vehicle expenses

(4900+14q1+78q2)

Administration expenses

(1500+1q1)

Planning budget activity variance Flexible budget Guests(q1) 360 335 Jeeps(q2) 134 136 Revenue(131q1) 47160 3275 U 43885 Expenses: Tour guide wages(134q2) 17956 268 U 18224

Vehicle expenses

(4900+14q1+78q2)

20392 194 F 20198

Administration expenses

(1500+1q1)

1860 25 F 1835 Total expense 40208 49 U 40257 Net operating income 6952 3324 U 3628