Budgeted sales in cases. . . . . . .

8,500 cases

Packaging cost per case. . . . . . .

$1

Shipping expense per case. . . . .

$4

Sales commission expense. . . .

5% of sales price

Salaries expense. . . . . . . . . . . . .

$6,500

Office rent. . . . . . . . . . . . . . . . . . .

$3,900

Depreciation. . . . . . . . . . . . . . . . .

$2,500

Insurance expense. . . . . . . . . . . .

$2,300

Office supplies expense. . . . . . .

$1,100

Packaging cost. . . . . . . . . . . . . . . .	$10,100
Shipping expense. . . . . . . . . . . . . .	$38,200
Sales commission expense. . . . . .	$12,865
Salaries expense. . . . . . . . . . . . . . .	$6,900
Office rent. . . . . . . . . . . . . . . . . . . .	$3,900
Depreciation. . . . . . . . . . . . . . . . . .	$2,500
Insurance expense. . . . . . . . . . . . .	$2,000
Office supplies expense. . . . . . . .	$1,500

Divine Muffins
Flexible Budget Performance Report - Sales and Operating Expenses
For the Year Ended December 31
		Flexible		Flexible			Master
	Actual	Budget		Budget	Volume		Budget
	8,900 cases	Variance		8,900 cases	Variance		8,500 cases
Sales revenue
($28 per case)

Part 2

Variable operating expenses:
Packaging expense ($1 per case sold)
Shipping expense ($4 per case sold)	j
Sales commissions (5% of sales price)

Part 3

Fixed operating expenses:
Salaries
Office rent
Depreciation
Insurance expense
Office Supplies expense

Part 4

Total operating expenses