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JACK’s Fish House is a family-owned restaurant that specializes in German-style

ID: 2553159 • Letter: J

Question

JACK’s Fish House is a family-owned restaurant that specializes in German-style seafood. Data concerning the restaurant’s monthly revenues and costs appear below (q refers to the number of meals served):

Formula

Revenue

$ 16.50q

Cost of ingredients

$6.25q

Wages and salaries

$ 10,400

Utilities

$800 + $0.20q

Rent

$2,200

Miscellaneous

$600 + $0.80q

Prepare the restaurant’s planning budget for April assuming that 1,800 meals are served.

Assume that 1,700 meals were actually served in April. Prepare a flexible budget for this level of activity.

The actual results for April appear below. Prepare a flexible budget performance report for the restaurant for April.

Revenue

$27,920

Cost of ingredients

$ 11,110

Wages and salaries

$10,130

Utilities

$ 1,080

Rent

$2,200

Miscellaneous

$?2,240

Formula

Revenue

$ 16.50q

Cost of ingredients

$6.25q

Wages and salaries

$ 10,400

Utilities

$800 + $0.20q

Rent

$2,200

Miscellaneous

$600 + $0.80q

Explanation / Answer

FISH house Planning budget For the month ended April 30 Budgeted meals served (q) 1800 Revenue(16.5q) 29700 Expenses: Cost of ingrediensts(6.25q) 11250 wages and salaries 10400 Utilities (800+0.2q) 1160 Rent 2200 Miscellaneous (600+0.8q) 2040 Total expenses 27050 net operating income 2650 FISH house Flexible Budget For the month ended April 30 Budgeted meals served (q) 1700 Revenue(16.5q) 28050 Expenses: Cost of ingrediensts(6.25q) 10625 wages and salaries 10400 Utilities (800+0.2q) 1140 Rent 2200 Miscellaneous (600+0.8q) 1960 Total expenses 26325 net operating income 1725 Flexible performance report For the month ended April 30 Particulars Planning budget Activity variance Flexible budget revenue and spending variance Actual results Meals served 1800 1700 1700 Revenue(16.5q) 29700 1650 28050 130 U 27920 Expenses: Cost of ingrediensts(6.25q) 11250 625 U 10625 485 U 11110 wages and salaries (10400) 10400 0 10400 270 F 10130 Utilities (800+0.2q) 1160 20 F 1140 60 F 1080 Rent (2200) 2200 0 2200 0 2200 Miscellaneous (600+0.8q) 2040 80 F 1960 280 U 2240 Total expenses 27050 725 F 26325 435 U 26760 net operating income 2650 925 U 1725 565 U 1160