Parameters - budget Parameters - actual

Quarters Quarters

1 2 3 4 Year 1 2 3 4 Year

Sales ( hours): Sales ( hours):

Budgeted total sales in hours 4,000 4,920 4,700 5,120 18,400 Actual totalsales 3,900 5,050 4,020 5,100 18,070

Budgeted commercial sales in hours 2,800 3,450 3,350 3,560 12,880 Actual sales - commercial 2,760 3,550 2,850 3,570 12,730

Budgeted residential sales in hours 1,200 1,470 1,350 1,560 5,520 Actual sales - residential 1,140 1,500 1,170 1,530 5,340

Selling price ( $/hr): Selling price ( $/hr):

Selling price per hour (commercial) $38 $38 $38 $38 $38 Actual selling price - commercial $42 $42 $42 $42 $42

Selling price per hour (residential) $50 $50 $50 $50 $50 Actual sellling price - residential $48 $48 $48 $48 $48

Direct labour expense ( $/hr): $19 $19 $19 $19 Direct labour expense ( $/hr): $17 $17 $17 $17

Cleaning Supply usage ( litre / labour hour): Actual Cleaning Supply usage ( litre / labour hour):

Commercial 0.2 0.2 0.2 0.2 Commercial 0.19 0.19 0.19 0.19

Residential 0.1 0.1 0.1 0.1 Residential 0.09 0.09 0.09 0.09

Cleaning Supply expense ( $/litre)): $5.40 $5.40 $5.40 $5.40 Actual Cleaning Supply expense ( $/litre)): $5.80 $5.80 $5.80 $5.80

Fixed overhead: Actual Fixed overhead:

Receptionist 6,500 6,500 6,500 6,500 26,000 Receptionist 6,000 5,750 5,900 6,300 23,950

Depreciation 9,125 9,125 9,125 9,125 36,500 Depreciation 9,125 9,125 9,125 9,125 36,500

Gas 7,125 7,125 7,125 7,125 28,500 Gas 7,200 7,800 7,100 7,000 29,100

Office Supplies 1,250 1,250 1,250 1,250 5,000 Office Supplies 950 1,100 1,050 1,250 4,350

Total no. of hours actually paid to employees 20,781

Breakdown:

Commercial 3,174 4,083 3,278 4,106 14,640

Residential 1,311 1,725 1,346 1,760 6,141

Actual hours worked 4,485 5,808 4,623 5,865 20,781

Direct labour cost 76,245 98,728 78,591 99,705 353,269

Unproductive ( unbilled ) factor 15% 15% 15% 15% 15%