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Exercise 9-17 Flexible Budget Performance Report [LO9-1, LO9-4] AirQual Test Cor

ID: 2487354 • Letter: E

Question

Exercise 9-17 Flexible Budget Performance Report [LO9-1, LO9-4]

AirQual Test Corporation provides on-site air quality testing services. The company has provided the following data concerning its operations:



The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $4,900 plus $30 per job, and the actual mobile lab operating expenses for February were $8,360.


Complete the flexible budget performance report showing AirQual Test Corporation’s revenue and spending variances and activity variances for February. (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.)

AirQual Test Corporation provides on-site air quality testing services. The company has provided the following data concerning its operations:

Explanation / Answer

Actual

Spending variance

Flexible

Activity variance

Planned

Revenue

27,830

1,638(U)

29,468

1,112(U0

30,580

Expenses

Technical wages

8,050

150(F)

8,200

0

8,200

Mobile lab

8,360

280(U)

8,080

120(F)

8,200

Office expense

2,680

138(U)

2,818

12(F)

2,830

Advertising

expense

1,630

70(U)

1,560

-

1,560

Insurance

2,900

0

2,900

-

2,900

Misc expense

   375

691(F)

1,066

4(F)

1,070

Total expense

23,995

629(F)

24,624

136(F)

24,760

Net income

3,835

1,009(F)

4,844

976(U)

5,820

Actual

Spending variance

Flexible

Activity variance

Planned

Revenue

27,830

1,638(U)

29,468

1,112(U0

30,580

Expenses

Technical wages

8,050

150(F)

8,200

0

8,200

Mobile lab

8,360

280(U)

8,080

120(F)

8,200

Office expense

2,680

138(U)

2,818

12(F)

2,830

Advertising

expense

1,630

70(U)

1,560

-

1,560

Insurance

2,900

0

2,900

-

2,900

Misc expense

   375

691(F)

1,066

4(F)

1,070

Total expense

23,995

629(F)

24,624

136(F)

24,760

Net income

3,835

1,009(F)

4,844

976(U)

5,820

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