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Exercise 22-9 SORIA COMPANY Clothing Department Budget Report For the Month Ende

ID: 2574598 • Letter: E

Question

Exercise 22-9

SORIA COMPANY
Clothing Department
Budget Report
For the Month Ended October 31, 2017

Difference


Budget


Actual

Favorable
Unfavorable

Neither Favorable
nor Unfavorable

8,300

11,000

2,700

$1,992

$2,860

$868

830

1,210

380

3,320

3,850

530

1,992

1,430

562

8,134

9,350

1,216

1,100

1,100

–0–

1,200

1,200

–0–

900

900

–0–

400

400

–0–

3,600

3,600

–0–

$11,734

$12,950

$1,216

SORIA COMPANY
Selling Expense Flexible Budget Report
Clothing Department
For the Month Ended October 31, 2017

Difference

Budget

Actual

Favorable
Unfavorable

Neither Favorable
nor Unfavorable

Open Show Work

Exercise 22-9

As sales manager, Joe Batista was given the following static budget report for selling expenses in the Clothing Department of Soria Company for the month of October.

SORIA COMPANY
Clothing Department
Budget Report
For the Month Ended October 31, 2017

Difference


Budget


Actual

Favorable
Unfavorable

Neither Favorable
nor Unfavorable

Sales in units

8,300

11,000

2,700

Favorable Variable expenses     Sales commissions

$1,992

$2,860

$868

Unfavorable     Advertising expense

830

1,210

380

Unfavorable     Travel expense

3,320

3,850

530

Unfavorable     Free samples given out

1,992

1,430

562

Favorable        Total variable

8,134

9,350

1,216

Unfavorable Fixed expenses      Rent

1,100

1,100

–0–

Neither Favorable nor Unfavorable      Sales salaries

1,200

1,200

–0–

Neither Favorable nor Unfavorable      Office salaries

900

900

–0–

Neither Favorable nor Unfavorable      Depreciation—autos (sales staff)

400

400

–0–

Neither Favorable nor Unfavorable        Total fixed

3,600

3,600

–0–

Neither Favorable nor Unfavorable Total expenses

$11,734

$12,950

$1,216

Unfavorable
As a result of this budget report, Joe was called into the president’s office and congratulated on his fine sales performance. He was reprimanded, however, for allowing his costs to get out of control. Joe knew something was wrong with the performance report that he had been given. However, he was not sure what to do, and comes to you for advice.

Prepare a budget report based on flexible budget data to help Joe. (List variable costs before fixed costs. Do not leave any answer field blank. Enter 0 for amounts.)

SORIA COMPANY
Selling Expense Flexible Budget Report
Clothing Department
For the Month Ended October 31, 2017

Difference

Budget

Actual

Favorable
Unfavorable

Neither Favorable
nor Unfavorable

Total Variable CostsTotal CostsFixed CostsRentTotal Fixed CostsAdvertising ExpenseTravel ExpenseSales in UnitsDepreciation—Sale Staff AutosVariable CostsFree SamplesOffice SalariesSales CommissionsSales Salaries

Depreciation—Sale Staff AutosVariable CostsSales in UnitsSales CommissionsFixed CostsTotal Fixed CostsTotal Variable CostsRentFree SamplesOffice SalariesSales SalariesTravel ExpenseTotal CostsAdvertising Expense

Depreciation—Sale Staff AutosSales CommissionsAdvertising ExpenseTotal CostsFixed CostsTotal Fixed CostsRentSales in UnitsTravel ExpenseTotal Variable CostsSales SalariesVariable CostsFree SamplesOffice Salaries

$

$

$

UnfavorableFavorableNeither Favorable nor Unfavorable

Total Fixed CostsTotal CostsOffice SalariesFree SamplesRentFixed CostsTravel ExpenseSales SalariesSales CommissionsSales in UnitsTotal Variable CostsVariable CostsAdvertising ExpenseDepreciation—Sale Staff Autos

FavorableUnfavorableNeither Favorable nor Unfavorable

Variable CostsSales in UnitsDepreciation—Sale Staff AutosSales SalariesTotal Variable CostsTotal CostsTotal Fixed CostsFixed CostsTravel ExpenseAdvertising ExpenseFree SamplesOffice SalariesRentSales Commissions

UnfavorableFavorableNeither Favorable nor Unfavorable

Total Fixed CostsTotal Variable CostsRentSales CommissionsTravel ExpenseAdvertising ExpenseSales SalariesVariable CostsFree SamplesDepreciation—Sale Staff AutosFixed CostsOffice SalariesTotal CostsSales in Units

UnfavorableNeither Favorable nor UnfavorableFavorable

Sales in UnitsTotal CostsTotal Fixed CostsTravel ExpenseDepreciation—Sale Staff AutosFree SamplesSales SalariesTotal Variable CostsVariable CostsRentAdvertising ExpenseSales CommissionsOffice SalariesFixed Costs

Neither Favorable nor UnfavorableUnfavorableFavorable

Total CostsTotal Fixed CostsDepreciation—Sale Staff AutosSales in UnitsAdvertising ExpenseSales CommissionsVariable CostsSales SalariesRentTotal Variable CostsFixed CostsFree SamplesTravel ExpenseOffice Salaries

Free SamplesSales CommissionsOffice SalariesRentTotal CostsDepreciation—Sale Staff AutosSales in UnitsSales SalariesTotal Fixed CostsFixed CostsTotal Variable CostsAdvertising ExpenseTravel ExpenseVariable Costs

UnfavorableNeither Favorable nor UnfavorableFavorable

Sales in UnitsTravel ExpenseSales SalariesOffice SalariesTotal CostsRentTotal Fixed CostsVariable CostsAdvertising ExpenseFixed CostsFree SamplesTotal Variable CostsDepreciation—Sale Staff AutosSales Commissions

UnfavorableFavorableNeither Favorable nor Unfavorable

Total CostsAdvertising ExpenseSales CommissionsFree SamplesTravel ExpenseDepreciation—Sale Staff AutosFixed CostsOffice SalariesRentSales SalariesVariable CostsTotal Fixed CostsSales in UnitsTotal Variable Costs

Neither Favorable nor UnfavorableUnfavorableFavorable

Sales in UnitsTotal Variable CostsVariable CostsOffice SalariesRentAdvertising ExpenseFree SamplesSales SalariesDepreciation—Sale Staff AutosTotal CostsTotal Fixed CostsSales CommissionsFixed CostsTravel Expense

FavorableNeither Favorable nor UnfavorableUnfavorable

Sales in UnitsSales SalariesTotal CostsTotal Variable CostsOffice SalariesFree SamplesDepreciation—Sale Staff AutosTravel ExpenseTotal Fixed CostsVariable CostsAdvertising ExpenseSales CommissionsRentFixed Costs

UnfavorableFavorableNeither Favorable nor Unfavorable

Depreciation—Sale Staff AutosTotal CostsSales SalariesTotal Fixed CostsTotal Variable CostsTravel ExpenseVariable CostsRentFree SamplesFixed CostsAdvertising ExpenseOffice SalariesSales CommissionsSales in Units

$

$

$

UnfavorableNeither Favorable nor UnfavorableFavorable

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Explanation / Answer

Flexible Budget Flexible Actual sales in units 11000 11000 variable expense sales commission 2640    [1992*11000/8300] 2860 220 U Advertising expense 1100     [830*11000/8300] 1210 110 U travel expense 4400    [3320*11000/8300] 3850 -550 F Free samples given out 2640    [1992*11000/8300] 1430 -1210 F Total variable cost 10780 9350 -1430 F Fixed expense Rent 1100 1100 0 NA sales salaries 1200 1200 0NA office salaries 900 900 0NA Depreciation-autos 400 400 0NA Total fixed cost 360 3600 0NA Total cost 14380 12950 -1430 F