Sam now wishes to assess how well the badminton racquets have performed in the first six months of 2019. Calculate a flexed budget in Table 12.10 based on the actual numbers of badminton racquets sold. Comment on the performance of the sales manager and the production manager.

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Table 12.10 Badminton racquets: six months Jan-July 2019 flexed budget 2019 2019 budget actual Badminton racquet units 3,000 2,500 Sales in 105,000 90,000 Variable costs 66,000 60,000 Contribution 39,000 30,000 Variance 2019 Flexed flexed variance budget