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Via Gelato is concerning its operations: a popular neighborhood gelato shop. The

ID: 2565613 • Letter: V

Question

Via Gelato is concerning its operations: a popular neighborhood gelato shop. The company has pro vided the following data Fixed Variable Actual Element Element Total for per Month per Liter Revenue Raw materials Wages Utilities Rent Insurance Miscellaneous $25.00 $151,540 $ 5.95 39,030 $6,900 2.70 23,500 $2,930 1.50 13,000 $ 3,900 $ 2,650 $ 780 1.65 10,890 $3,900 $2,650 While gelato is sold by the cone or cup, the shop measures its activity in terms of the total number of liters of gelato sold. For example, wages should be $6,900 plus $2.70 per liter of gelato sold and the actual wages for June were $23,500. Via Gelato expected to sell 6,200 liters in June, but actually sold 6,400 liters Required Complete the report showing Via Gelato revenue and spending variances for June. (Input all amounts as positive values. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance).)

Explanation / Answer

Particulars

Variances

Revenue

8460

Unfavourable

Expenses

Raw Material

950

Unfavourable

Wages

680

Favourable

Utilities

470

Unfavourable

Rent

0

None

Insurance

0

None

Miscellaneous

450

Favourable

Total Expense

290

Unfavourable

Net Operating Income

8750

Unfavourable

Flexible Budget For 6400 Litres

Actual for 6400 Litres

Variances

Revenue

160000

151540

8460

Unfavourable

Expenses

Raw Material

38080
(6400*5.95)

39030

950

Unfavourable

Wages

24180
[(6400*2.70)+6900]

23500

680

Favourable

Utilities

12530
[(6400*1.50)+2930]

13000

470

Unfavourable

Rent

3900

3900

0

None

Insurance

2650

2650

0

None

Miscellaneous

11340
[(6400*1.65)+780]

10890

450

Favourable

Total Expense

92680

92970

290

Unfavourable

Net Operating Income

67320

58570

8750

Unfavourable

Particulars

Variances

Revenue

8460

Unfavourable

Expenses

Raw Material

950

Unfavourable

Wages

680

Favourable

Utilities

470

Unfavourable

Rent

0

None

Insurance

0

None

Miscellaneous

450

Favourable

Total Expense

290

Unfavourable

Net Operating Income

8750

Unfavourable