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Vulcan Flyovers offers scenic overflights of Mount St. Helens, the volcano in Wa

ID: 2528039 • Letter: V

Question

Vulcan Flyovers offers scenic overflights of Mount St. Helens, the volcano in Washington State that explosively erupted in 1982. Data concerning the company's operations in July appear below: Vulcan Flyovers Operating Data For the Month Ended July 31 Actual Flexible Planning Results Budget Budget 57 Flights (g) 59 59 $16,100 $ 21,240 $ 20,520 Revenue ($360.00g) Expenses: Wages and salaries ($3,200 + $89.00q) Fuel ($32.00q) Airport fees ($880 $35.00q) Aircraft depreciation ($10.00g) Office expenses ($220 + $1.00g) 8,273 1,824 2,875 570 277 14,29914,153 13,819 $ 1,801 7,087 6,701 8,413 2,054 2,795 590 447 8,451 1,888 2,945 590 279 Total expense Net operating income The company measures its activity in terms of flights. Customers can buy individual tickets for overflights or hire an entire plane for an overflight at a discount. Required: 1. Prepare a flexible budget performance report for July that includes revenue and spending variances and activity variances (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.)

Explanation / Answer

Answer:

Vulcan Flyover

Flexible Budget performance report

For the month ended July 31

Actual
Results

Revenue
and
Spending
Variances

Flexible
Budget

Activity
Variance
s

Planning
Budget

Flight

59

59

57

Revenue

16100

5140

U

21240

720

F

20520

Expanses

Wages and salaries

8413

38

F

8451

178

U

8273

Fuel

2054

166

U

1888

64

U

1824

Airport fees

2795

159

F

2954

79

U

2875

Aircraft depreciation

590

0

590

20

U

570

Office Exp

447

168

U

279

2

U

277

Total Expanses

14299

137

U

14162

343

U

13819

Net operating income

1801

5277

U

7078

377

F

6701

Vulcan Flyover

Flexible Budget performance report

For the month ended July 31

Actual
Results

Revenue
and
Spending
Variances

Flexible
Budget

Activity
Variance
s

Planning
Budget

Flight

59

59

57

Revenue

16100

5140

U

21240

720

F

20520

Expanses

Wages and salaries

8413

38

F

8451

178

U

8273

Fuel

2054

166

U

1888

64

U

1824

Airport fees

2795

159

F

2954

79

U

2875

Aircraft depreciation

590

0

590

20

U

570

Office Exp

447

168

U

279

2

U

277

Total Expanses

14299

137

U

14162

343

U

13819

Net operating income

1801

5277

U

7078

377

F

6701