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1. The CEO of Star Coffee is interested in reviewing the May 2014 performance re

ID: 2504379 • Letter: 1

Question

1.     The CEO of Star Coffee is interested in reviewing the May 2014 performance report for Cost Center 7-11. Prepare a brief performance report for the CEO utilizing the following information for Cost Center 7-11. Line items should be broken out between direct materials, direct labor, variable overhead, and fixed overhead.

Actual Results

Flexible Budget

Master Budget

Ground coffee

$1,350

$1,200

$1,270

Flavored syrups

2,300

2,320

3,000

Milk

850

800

950

Servers' wages

3,500

3,800

3,600

Supervisor's salary

5,000

5,000

5,000

Espresso machine repair

50

120

150


Please show explination, work

Actual Results

Flexible Budget

Master Budget

Ground coffee

$1,350

$1,200

$1,270

Flavored syrups

2,300

2,320

3,000

Milk

850

800

950

Servers' wages

3,500

3,800

3,600

Supervisor's salary

5,000

5,000

5,000

Espresso machine repair

50

120

150

Explanation / Answer

Actual Results

Variance

Flexible Budget

Variance

Master Budget

Direct materials

$ 4,500

$180 (U)

$ 4,320

$900 (F)

$ 5,220

Direct labor

3,500

300 (F)

3,800

   200 (U)

3,600

Variable overhead

50

   70 (F)

120

30 (F)

150

Fixed overhead

    5,000             

--  

   5,000

--   

   5,000

Total cost

$13,050

$190 (F)

$13,240

$730 (F)

$13,970

Actual Results

Variance

Flexible Budget

Variance

Master Budget

Direct materials

$ 4,500

$180 (U)

$ 4,320

$900 (F)

$ 5,220

Direct labor

3,500

300 (F)

3,800

   200 (U)

3,600

Variable overhead

50

   70 (F)

120

30 (F)

150

Fixed overhead

    5,000             

--  

   5,000

--   

   5,000

Total cost

$13,050

$190 (F)

$13,240

$730 (F)

$13,970