Number E5 f Year B 1 G D E SUPER CLEAN Operating Budget for the period Jan-Dec '18 2 3 4 5 Quarters 3 1 2 4 Year Mar $112,000 6 7 Sales budget 8 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 Read this first Static Budget $3,080 Actual Budget Flexible Budget Var Analysis - Static and Flex Material variant... JX Year Number A B 2 E SUPER CLEAN Operating Budget for the period Jan-Dec '18 1 Quarters 3 2 5 Variable costs residential 6 Total variable costs Year 3 2 Labour budget Commercial 1 Residential Total labour 3 4 Fixed Overhead: 5 Receptionist 5 Depreciation 7 Gas 3 Office Supplies Total U 1 Total K M N Quarters 2 4 Year Sales ( hours): Actual total sales Actual sales - commercial Actual sales - residential Selling price ($/hr): Actual selling price-commercial Actual selling price - residential 3,800 2,660 1,140 5,000 3,500 1,500 3,900 2,730 1,170 5,100 3,570 1,530 17,800 12,460 5,340 $40 $50 $40 $40 $50 $50 $40 $50 $40 $50 Direct labour expense ( S/hr): $ 18 $ 18 $ 18 S 18 Actual Cleaning Supply usage ( litre / labour hour): Commercial Residential 0.19 0.09 0.19 0.09 0.19 0.09 0.19 0.09 Actual Cleaning Supply expense ( $/litre)): $ 5.6 $ 5.6 $ 5.6 S 5.6 Actual Fixed overhead: Receptionist Depreciation 6,000 9,375 5,750 9,375 5,900 9,375 6,300 9,375 23,950 37,500 Number E5 f Year B 1 G D E SUPER CLEAN Operating Budget for the period Jan-Dec '18 2 3 4 5 Quarters 3 1 2 4 Year Mar $112,000 6 7 Sales budget 8 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 Read this first Static Budget $3,080 Actual Budget Flexible Budget Var Analysis - Static and Flex Material variant... JX Year Number A B 2 E SUPER CLEAN Operating Budget for the period Jan-Dec '18 1 Quarters 3 2 5 Variable costs residential 6 Total variable costs Year 3 2 Labour budget Commercial 1 Residential Total labour 3 4 Fixed Overhead: 5 Receptionist 5 Depreciation 7 Gas 3 Office Supplies Total U 1 Total K M N Quarters 2 4 Year Sales ( hours): Actual total sales Actual sales - commercial Actual sales - residential Selling price ($/hr): Actual selling price-commercial Actual selling price - residential 3,800 2,660 1,140 5,000 3,500 1,500 3,900 2,730 1,170 5,100 3,570 1,530 17,800 12,460 5,340 $40 $50 $40 $40 $50 $50 $40 $50 $40 $50 Direct labour expense ( S/hr): $ 18 $ 18 $ 18 S 18 Actual Cleaning Supply usage ( litre / labour hour): Commercial Residential 0.19 0.09 0.19 0.09 0.19 0.09 0.19 0.09 Actual Cleaning Supply expense ( $/litre)): $ 5.6 $ 5.6 $ 5.6 S 5.6 Actual Fixed overhead: Receptionist Depreciation 6,000 9,375 5,750 9,375 5,900 9,375 6,300 9,375 23,950 37,500