Budget for the year 2020:

The budget for the year 2020 was prepared in December 2019 and had the following components:

Revenue: The revenue is calculated as number of hours which the crew works on a site, times the contracted rate with the client. The hours worked in the residential and commercial segments are shown separately, and there is total for the combined hours worked. The revenue for each segment is arrived at by multiplying the hours for the segment times the rate. The budget is prepared for four quarters, one to four.

For the first quarter of 2020, the budgeted sales hours and hourly revenue were:

Item
Budgeted sales (commercial), in hours	2 500
Budgeted sales (residential), in hours	1 500
Budgeted selling rate (commercial), per hour	$ 40
Budgeted selling rate (residential), per hour	$ 50

For quarters two, three and four it was projected that:

• Budgeted sales in hours for both commercial and residential with increase at the rate of 7% on a quarter over quarter basis.
• Budgeted selling rate will increase at 5% on a quarter over quarter basis for the commercial segment and 4% on a quarter over quarter basis for the residential segment.

Direct Labour expense:Super Clean will pay its employees an hourly rate of $ 23 for the entire year.

Cleaning supply usage:The budgeted usage is 0.3 litre / labour hour for commercial segment and 0.15 litre/ labour hour for residential segment. This is constant for the entire year

Cleaning supply expense: Budgeted expense is $5.30 per liter for the entire year.

Fixed overhead: In order to support the cleaning operations, there are four items of expenditure. These are designated as overheads and their budgeted expenses are as follows:

Receptionist: Budgeted expense is $ 5 800 per quarter and is the same for all the four quarters.

Depreciation:This relates to the depreciation of vehicles used to transport employees to client locations. Budgeted expense is $ 9 300 per quarter and is the same for all the four quarters.

Gas:Budgeted expenditure on gas is $ 6 500 and is the same for all the four quarters.

Office Supplies:Budgeted expenditure on Office Supplies is $ 1 100 per quarter and is the same for all the four quarters.

Actual results for the year 2020.It is now January 7, 2021 and Super Clean is comparing the actual expenses against their budget. Here is what they found.Revenue:

For the first quarter of 2020, the actual sales hours and hourly revenue were:

Item
Actual sales (commercial), in hours	3 200
Actual sales (residential), in hours	1 700
Actual selling rate (commercial), per hour	$ 42
Actual selling rate (residential), per hour	$ 56

For quarters two, three and four it was noticed that:

Commercial:Actual sales recorded a 5% increase in Q2 over Q1. Q3 was 4% higher than Q2. Q4 was 3% higher than Q3.

Residential:Actual sales recorded a 5% increase in Q2 over Q1. Q3 was 4% higher than Q2. Q4 was 3% higher than Q3.

Direct Labour expense:Super Clean paid its employees an hourly rate of $ 21 for the entire year.

Cleaning supply usage:The actual usage was 0.28 litre / labour hour for commercial segment and 0.14 litre/ labour hour for residential segment. This is constant for the entire year.

Cleaning supply expense:Actual expense was $5.10 per liter for the entire year.

Fixed overhead:In order to support the cleaning operations, there are four items of expenditure. These are designated as overheads and their budgeted expenses are as follows:

Receptionist:Actual expense was $ 6 200 per quarter and is the same for all the four quarters.

Depreciation:This relates to the depreciation of vehicles used to transport employees to client locations. Actual expense was $ 9 300 per quarter and was the same for all the four quarters.

Gas:Actual expenditure on gas was $ 6 200 and was the same for all the four quarters.

Office Supplies:Actual expenditure on Office Supplies was $ 1 000 per quarter and was the same for all the four quarters.

Unproductive (unbilled) factor:Cleaning crews had to work 10% over the revenue generating hours to attend to complaints and do a second cleaning. These hours were not billable to clients, but Super Clean would pay the employees for this time they worked. For the purpose of this assignment, assume that there is no consumption of cleaning materials when this second cleaning was done.

Required:

Part A:For this part you will use the template provided in Excel Workbook format. Complete the following steps in sequence:

Step #	Spreadsheet title	Activity
One	Input Database	Populate the section A4:G24 with data from the above case and develop the budget parameters.
Two	Input Database	Populate the section K4:Q35 with data from the above case and develop the actual parameters.
Three	Static Budget	Populate the section A7:F29 with data from the spreadsheet Input Database and develop the static budget.
Four	Actual Budget	Populate the section A7:F29 with data from the spreadsheet Input Database and develop the actual budget.
Five	Flexible Budget	Populate the section A7:F29 with data from the spreadsheet Input Database and develop the flexible budget.

Six	Var Analysis Static and Flex	Populate the section A5:E26 with data from the spreadsheets Static Budget and Actual Budget and develop the static budget variance.
Seven	Var Analysis Static and Flex	Populate the section G5:J26 with data from the spreadsheet Actual Budget and Flexible Budget and develop the flexible budget variance.
Eight	Material variances	Using applicable data complete the analysis of Material variances for both the commercial and residential segments.
Nine	Labor variances	Using applicable data complete the analysis of Material variances for both the commercial and residential segments.

• • Data should be entered in the Input Database spreadsheet only.
  • For all other spreadsheets, you have to use cell references, linking data from Input Database or other spreadsheets. Do not enter data or calculations without cell references.
  • To calculate variances, you need to use IF formula.
• The CEO is concerned regarding ethical practices and needs your advice. In your role as a consultant, write a memo explaining:
  • What budgetary slack is?
  • Possible budgetary items where budgetary slack can be applied?
  • If you consider budgetary slack as ethical or unethical? Give reasons.

AutoSave On Book1 - Saved - Scarch Rachel Lawrence Rego RL File Home Insert Page Layout Formulas Data Review View Help Share Comments 2 Calibri - A == w 11 AutoSum - - PR 9 Wrap Text General 47 Fah) Paste Copy X Out In Format Painter Clipboard BIU-- Insert Delete Format Sensitivity A Merge & Center % 26-23 Clear Conditional Formatas Cell Formatting Table Styles Styles Sort & Find & Filter Select Eciting Analyze Data Font Alignment Number Colls Analysis Sensitivt A1 F K 1 M N 0 P Q R 5 1 4 B D G H 1 1 SUPER CLEAN 2 Operating Budget for the period Jan-Dec '18 3 4 Quarters 5 1 2 Year Marks 6 7 Labour budget 8 Commercial 2 9 Residential 10 Total labour 11 12 Fixed Overhead: 13 Receptionist 14 Depreciation 15 Gas 16 Office Supplies 17 Total 18 19 20 21 22 23 24 25 26 27 Static Budget Actual Budgel Flexible Budget Var aralysis-Slalic and Flex | Material Variance Labour Variance ... Reacy 1 Type here to search 0 Ti 1 - + 100% 17:41 08-08-2021 26 31C A4 ENG AutoSave On Book1 - Saved - Scarch Rachel Lawrence Rego RL File Home Insert Page Layout Formulas Data Review View Help Share Comments 20 AutoSum - Calibri w 11 - A == - PR 9 Wrap Text General 47 Fah) X Out [b Copy Peste Format Painter Cipboard Insert Delete Format = = Sensitivity BIU A Merge & Center % -23 Clear Conditional Formatas Cell Formatting Table Styles Styles Sort & Find & Filter Select Editing Analyze Data Font Alignment Number Colls Analysis Sensitivt H26 1 J L M N P R s T U V A B c D E F G H 1 SUPCR CLEAN 2 Operating results for the period Jan - Dec '18 3 4 Quarters 5 1 2 3 1 Year 6 7 Sales budget a Sales Commercial 9 Sales residential 10 Total sales 11 12 13 Direct material budget 14 Variable costs commercial 15 Variable costs residential 16 Total variable costs 17 18 19 Labour budget 20 Commercial 21 Residential 22 Total labour 23 24 Fixed Overhead: 25 Receptionist 26 Depreciation 27 Gas 28 Office Supplies 29 Total Slalic Budget Actual Budget Flexible Budget Var aralysis-Slalic and Flex Material Var Reacy Type here to search Ti Grammarly 90% 31C AM) ENG 1 17:41 08-08-2021 AutoSave On Book1 - Saved - Scarch Rachel Lawrence Rego RL File Home Insert Page Layout Formulas Data Review View Help Share Comments 20 AutoSum - Calibri w 11 - A == == 9 Wrap Text General 47 Fah) X Out [B Copy Peste Format Painter Cipboard Insert Delete Format Sensitivity BIU A + Merge & Center EY! %23 Clear Conditional Formatas Cell Formatting Table Styles Styles Sort & Find & Filter Select Editing Analyze Data Font Alignment Number Colls Analysis Sensitivt G12 F G H K L M N P R S T U V. C E SUPCR CLEAN Flexible budget for the period Jan - Dec '18 Quarters 3 1 2 Year A B B 1 2 3 3 4 5 6 7 Sales budget a Sales Commercial 9 Sales residential 10 Total sales 11 121 13 Direct material budget 14 Variable costs commercial 15 Variable costs residential 16 Total variable costs 17 18 19 Labour budget 20 Commercial 21 Residential 22 Total labour 23 24 Fixed Overhead: 25 Receptionist 26 Depreciation 27 Gas 28 Office Supplies 29 Total Slalic Budget Actual Budget Flexible Budget Var aralysis- Slalic and Flex | MAterial Variance Labour Varianice ... Reacy 90% Type here to search 0 Ti 1 31C AM) ENG 17:41 08-08-2021 AutoSave On Book1 - Saved - Scarch Rachel Lawrence Rego RL Page Layout Formulas Data Review View Help Share Comments 20 Calibri - A == w 11 AutoSum - - PR 9 Wrap Text General File Home Insert X Out Ih Copy Paste Format Painter Clipboard 47 Fah) Insert Delete Format Sensitivity BIU-- A Merge & Center Em % -99 Clear Conditional Format as Cell Formatting Table Styles Styles Sort & Find & Filter Select Eciting Analyze Data Font Alignment Number Colls Analysis Sensitivt W29 B D 1 J K L M N P Q S T U V w X Y Z 44 F H Direct Materials - Commercial 2 4 1 2 3 Actual Quantity AD 4 Actual Rate AR 5 Total Actual Quantity Standard Rate 5 Standard Quantitys Standard Rate SR Total T Quantity Varia Total Variance 7 Pri Van 3 . 10 11 12 piatim 13 Direct Materiale sunt al 15 Esplanation for the war 16 17 1A 19 20 21 22 Actuality 23 Actual RAR 24 Taal 25 21 Prire Verante 27 Actual unity Standards Total Standard Charity- Standard HSR Total CUI Variance Total Variance 29 31 32 33 replanation for any live 34 30 Antal 37 38 Flexible Budget Var analysis-Slalic and Flex MAterial Variance Labour Variante Inpul Dala Base | Ready 1 70% 31C A a DENG Type here to search Ti 1 ? 17:47 08-08-2021 AutoSave On Book1 - Saved - Scarch Rachel Lawrence Rego RL File Home Insert Page Layout Formulas Data Review View Help Share Comments 20 Calibri - A == w 11 AutoSum - - PR 9 Wrap Text General 47 Fah) X Out Peste [Copy Format Painter Cipboard BIU-- A- Insert Delete Format Sensitivity + Merge & Center %B3 Clear Conditional Formatas Cell Formatting Table Styles Styles Sort & Find & Filter Select Editing Analyze Data Font Alignment Number Calls Analysis Sensitivt A27 K M N P R S U/F A B F G H 1 1 Super Clean Inc 2 Static Budget Variance Flexible Budget Variance 3 Actual for the year Static for the year Variance U/E Actual for the year Flexible for the year Variance 4 Sales budget 5 Sales Commercial F 6 Sales residential 7 Tolal sales 8 9 10 Direct material budget 11 Variable costs commercial 12 Variable costs residential 13 Total variable costs 14 15 15 Labour budget 17 Commercial 18 Residential 19 Total labour 20 21 Fixed Overhead: 22 Receptionist 23 Depreciation 24 Gas 25 Office Supplies 26 Total 27 28 29 Slalic Budget Actual Budget Flexible Budget Var analysis-Static and Flex Material Variance Labour Variance... Reacy 90% Type here to search O Ti 1 26 31C AM) ENG 17:42 08-08-2021 AutoSave On Book1 - Saved - Scarch Rachel Lawrence Rogo FL File Home Insert Page Layout Formulas Data Review View Help Share Comments 2 Calibri AutoSum - w 11 47 Fah) X Out Peste Ih Copy Format Painter Cipboard - A == == 9 Wrap Text A SEE Merge & Center General %B3 Insert Delete Format Sensitivity BIU-- Clear Conditional Formatas Cell Formatting Table Styles Styles Sort & Find & Filter Select Eciting Analyze Data Font Alignment Number Calls Analysis Sensitivt U22 > B E F K M N c P Q R S T U W Y- Labour - Commercial Actual Hours-AH Standard Rate.SR Total Standard Hours - SH Standard Rate-SR Total Efferry Variance Total Variance 2 3 Actual Hours-AH 4 Actual Rate AR 5 Total 6 7 Rate Varian 8 9 10 11 Explanation for Efficiency variance: 12 13 14 Explanation for rate variance 15 16 17 18 19 20 21 22 Actual Hours.AH 23 Actual Rate -AR 24 Total Labour Residential IM Actual Hours-AH Standard Rate SR Total Standard Hours - SH Standard Rate -SH Total Rate Variance Efficiency Variance Total VARIANT 28 29 30 31 Explanation for Efficiency variante: 32 33 34 Explanation for rate variance: ... Actual Budget Flexible Budget Vat analysis-Slalic and Flex Reacy MAlerial Variance Labour Variance Input Dala Dd ... 80% Type here to search O 1 26 31C Aa) ENG 17:42 08-08-2021 AutoSave On Book1 - Saved - Scarch Rachel Lawrence Rego RL File Home Insert Page Layout Formulas Data Review View Help Share Comments 2 Calibri - A == w 11 AutoSum - - PR 9 Wrap Text General 47 Fah) Paste Copy X Out [ Format Painter Clipboard Insert Delete Format Sensitivity BIU-- OA A SEE Merge & Center % -23 Clear Conditional Formatas Cell Formatting Table Styles Styles Sort & Find & Filter Select Analyze Data Font Alignment Number Colls Ecrting Analysis Sensitivity 121 > D E F G 1 K L M N 0 P Q R 5 T T. U V 4 1 2 B Parameters - budget Quarters Parameters actual 2 Crow 3 4 Year 1 Quarter UV cuarter Chen Sales hours: Actual sales.com Actual sales residential Selling rate S/hel: Actualpline prire.IR Actulpilling price.resident Direct labour expemes/hr): 4 Sales (hours: Budgeted total sales in hours Budgeted sales in hout 7 Budgeted idential sin houra 3 Selling te S/hel: Selling price per hour commercial 10 Selline mire per hour residentin 11 12 Direct inhour expenses/hels 13 14 Cleaning Supply uspelitre/ labour hour 19 Commercial 10 Residential 17 18 Cleaning Supply capemetre: 19 20 Find that 21 22 Depreciation 23 G 24 Supplies 25 Actual Cleaning Supply usape (litre / labour hour Commercial Residential Actual Cleaning Supply expemes/litre): Actu ed overhead Receptionist Depreciation GRE Dire Supplies 27 29 Totale of hours actually paid to employees Tureshdown: Commercial Residential Actual hours worked Direct labour cost 31 32 33 34 Unproduktive bild) factor 36 37 Flexible Budget Val analysis Stalic and Flex MAlerial Variance Labour Variance Input Data Base + Reacy 1 70% Type here to search Ti 1 31C Aa) ENG 17:43 08-08-2021 AutoSave On Book1 - Saved - Scarch Rachel Lawrence Rego RL File Home Insert Page Layout Formulas Data Review View Help Share Comments 2 Calibri - A == w 11 AutoSum - - PR 9 Wrap Text General 47 Fah) Paste Copy X Out In Format Painter Clipboard BIU-- Insert Delete Format Sensitivity A Merge & Center % 26-23 Clear Conditional Formatas Cell Formatting Table Styles Styles Sort & Find & Filter Select Eciting Analyze Data Font Alignment Number Colls Analysis Sensitivt A1 F K 1 M N 0 P Q R 5 1 4 B D G H 1 1 SUPER CLEAN 2 Operating Budget for the period Jan-Dec '18 3 4 Quarters 5 1 2 Year Marks 6 7 Labour budget 8 Commercial 2 9 Residential 10 Total labour 11 12 Fixed Overhead: 13 Receptionist 14 Depreciation 15 Gas 16 Office Supplies 17 Total 18 19 20 21 22 23 24 25 26 27 Static Budget Actual Budgel Flexible Budget Var aralysis-Slalic and Flex | Material Variance Labour Variance ... Reacy 1 Type here to search 0 Ti 1 - + 100% 17:41 08-08-2021 26 31C A4 ENG AutoSave On Book1 - Saved - Scarch Rachel Lawrence Rego RL File Home Insert Page Layout Formulas Data Review View Help Share Comments 20 AutoSum - Calibri w 11 - A == - PR 9 Wrap Text General 47 Fah) X Out [b Copy Peste Format Painter Cipboard Insert Delete Format = = Sensitivity BIU A Merge & Center % -23 Clear Conditional Formatas Cell Formatting Table Styles Styles Sort & Find & Filter Select Editing Analyze Data Font Alignment Number Colls Analysis Sensitivt H26 1 J L M N P R s T U V A B c D E F G H 1 SUPCR CLEAN 2 Operating results for the period Jan - Dec '18 3 4 Quarters 5 1 2 3 1 Year 6 7 Sales budget a Sales Commercial 9 Sales residential 10 Total sales 11 12 13 Direct material budget 14 Variable costs commercial 15 Variable costs residential 16 Total variable costs 17 18 19 Labour budget 20 Commercial 21 Residential 22 Total labour 23 24 Fixed Overhead: 25 Receptionist 26 Depreciation 27 Gas 28 Office Supplies 29 Total Slalic Budget Actual Budget Flexible Budget Var aralysis-Slalic and Flex Material Var Reacy Type here to search Ti Grammarly 90% 31C AM) ENG 1 17:41 08-08-2021 AutoSave On Book1 - Saved - Scarch Rachel Lawrence Rego RL File Home Insert Page Layout Formulas Data Review View Help Share Comments 20 AutoSum - Calibri w 11 - A == == 9 Wrap Text General 47 Fah) X Out [B Copy Peste Format Painter Cipboard Insert Delete Format Sensitivity BIU A + Merge & Center EY! %23 Clear Conditional Formatas Cell Formatting Table Styles Styles Sort & Find & Filter Select Editing Analyze Data Font Alignment Number Colls Analysis Sensitivt G12 F G H K L M N P R S T U V. C E SUPCR CLEAN Flexible budget for the period Jan - Dec '18 Quarters 3 1 2 Year A B B 1 2 3 3 4 5 6 7 Sales budget a Sales Commercial 9 Sales residential 10 Total sales 11 121 13 Direct material budget 14 Variable costs commercial 15 Variable costs residential 16 Total variable costs 17 18 19 Labour budget 20 Commercial 21 Residential 22 Total labour 23 24 Fixed Overhead: 25 Receptionist 26 Depreciation 27 Gas 28 Office Supplies 29 Total Slalic Budget Actual Budget Flexible Budget Var aralysis- Slalic and Flex | MAterial Variance Labour Varianice ... Reacy 90% Type here to search 0 Ti 1 31C AM) ENG 17:41 08-08-2021 AutoSave On Book1 - Saved - Scarch Rachel Lawrence Rego RL Page Layout Formulas Data Review View Help Share Comments 20 Calibri - A == w 11 AutoSum - - PR 9 Wrap Text General File Home Insert X Out Ih Copy Paste Format Painter Clipboard 47 Fah) Insert Delete Format Sensitivity BIU-- A Merge & Center Em % -99 Clear Conditional Format as Cell Formatting Table Styles Styles Sort & Find & Filter Select Eciting Analyze Data Font Alignment Number Colls Analysis Sensitivt W29 B D 1 J K L M N P Q S T U V w X Y Z 44 F H Direct Materials - Commercial 2 4 1 2 3 Actual Quantity AD 4 Actual Rate AR 5 Total Actual Quantity Standard Rate 5 Standard Quantitys Standard Rate SR Total T Quantity Varia Total Variance 7 Pri Van 3 . 10 11 12 piatim 13 Direct Materiale sunt al 15 Esplanation for the war 16 17 1A 19 20 21 22 Actuality 23 Actual RAR 24 Taal 25 21 Prire Verante 27 Actual unity Standards Total Standard Charity- Standard HSR Total CUI Variance Total Variance 29 31 32 33 replanation for any live 34 30 Antal 37 38 Flexible Budget Var analysis-Slalic and Flex MAterial Variance Labour Variante Inpul Dala Base | Ready 1 70% 31C A a DENG Type here to search Ti 1 ? 17:47 08-08-2021 AutoSave On Book1 - Saved - Scarch Rachel Lawrence Rego RL File Home Insert Page Layout Formulas Data Review View Help Share Comments 20 Calibri - A == w 11 AutoSum - - PR 9 Wrap Text General 47 Fah) X Out Peste [Copy Format Painter Cipboard BIU-- A- Insert Delete Format Sensitivity + Merge & Center %B3 Clear Conditional Formatas Cell Formatting Table Styles Styles Sort & Find & Filter Select Editing Analyze Data Font Alignment Number Calls Analysis Sensitivt A27 K M N P R S U/F A B F G H 1 1 Super Clean Inc 2 Static Budget Variance Flexible Budget Variance 3 Actual for the year Static for the year Variance U/E Actual for the year Flexible for the year Variance 4 Sales budget 5 Sales Commercial F 6 Sales residential 7 Tolal sales 8 9 10 Direct material budget 11 Variable costs commercial 12 Variable costs residential 13 Total variable costs 14 15 15 Labour budget 17 Commercial 18 Residential 19 Total labour 20 21 Fixed Overhead: 22 Receptionist 23 Depreciation 24 Gas 25 Office Supplies 26 Total 27 28 29 Slalic Budget Actual Budget Flexible Budget Var analysis-Static and Flex Material Variance Labour Variance... Reacy 90% Type here to search O Ti 1 26 31C AM) ENG 17:42 08-08-2021 AutoSave On Book1 - Saved - Scarch Rachel Lawrence Rogo FL File Home Insert Page Layout Formulas Data Review View Help Share Comments 2 Calibri AutoSum - w 11 47 Fah) X Out Peste Ih Copy Format Painter Cipboard - A == == 9 Wrap Text A SEE Merge & Center General %B3 Insert Delete Format Sensitivity BIU-- Clear Conditional Formatas Cell Formatting Table Styles Styles Sort & Find & Filter Select Eciting Analyze Data Font Alignment Number Calls Analysis Sensitivt U22 > B E F K M N c P Q R S T U W Y- Labour - Commercial Actual Hours-AH Standard Rate.SR Total Standard Hours - SH Standard Rate-SR Total Efferry Variance Total Variance 2 3 Actual Hours-AH 4 Actual Rate AR 5 Total 6 7 Rate Varian 8 9 10 11 Explanation for Efficiency variance: 12 13 14 Explanation for rate variance 15 16 17 18 19 20 21 22 Actual Hours.AH 23 Actual Rate -AR 24 Total Labour Residential IM Actual Hours-AH Standard Rate SR Total Standard Hours - SH Standard Rate -SH Total Rate Variance Efficiency Variance Total VARIANT 28 29 30 31 Explanation for Efficiency variante: 32 33 34 Explanation for rate variance: ... Actual Budget Flexible Budget Vat analysis-Slalic and Flex Reacy MAlerial Variance Labour Variance Input Dala Dd ... 80% Type here to search O 1 26 31C Aa) ENG 17:42 08-08-2021 AutoSave On Book1 - Saved - Scarch Rachel Lawrence Rego RL File Home Insert Page Layout Formulas Data Review View Help Share Comments 2 Calibri - A == w 11 AutoSum - - PR 9 Wrap Text General 47 Fah) Paste Copy X Out [ Format Painter Clipboard Insert Delete Format Sensitivity BIU-- OA A SEE Merge & Center % -23 Clear Conditional Formatas Cell Formatting Table Styles Styles Sort & Find & Filter Select Analyze Data Font Alignment Number Colls Ecrting Analysis Sensitivity 121 > D E F G 1 K L M N 0 P Q R 5 T T. U V 4 1 2 B Parameters - budget Quarters Parameters actual 2 Crow 3 4 Year 1 Quarter UV cuarter Chen Sales hours: Actual sales.com Actual sales residential Selling rate S/hel: Actualpline prire.IR Actulpilling price.resident Direct labour expemes/hr): 4 Sales (hours: Budgeted total sales in hours Budgeted sales in hout 7 Budgeted idential sin houra 3 Selling te S/hel: Selling price per hour commercial 10 Selline mire per hour residentin 11 12 Direct inhour expenses/hels 13 14 Cleaning Supply uspelitre/ labour hour 19 Commercial 10 Residential 17 18 Cleaning Supply capemetre: 19 20 Find that 21 22 Depreciation 23 G 24 Supplies 25 Actual Cleaning Supply usape (litre / labour hour Commercial Residential Actual Cleaning Supply expemes/litre): Actu ed overhead Receptionist Depreciation GRE Dire Supplies 27 29 Totale of hours actually paid to employees Tureshdown: Commercial Residential Actual hours worked Direct labour cost 31 32 33 34 Unproduktive bild) factor 36 37 Flexible Budget Val analysis Stalic and Flex MAlerial Variance Labour Variance Input Data Base + Reacy 1 70% Type here to search Ti 1 31C Aa) ENG 17:43 08-08-2021