Parameters - budget Parameters - actual Quarters Quarters 2 Year 2 3 Year Quarter over quarter Sales ( hours): Sales ( hours): change> > > Budgeted total sales in hours 33,400 35,200 30,700 35,900 135,200 Actual total sales 35,500 33,000 33,300 35,800 137,600 Budgeted commercial sales in hours 20,500 18,900 15,600 17,800 72,800 Actual sales - commercial 22,300 17,500 16,500 16,900 73,200 Budgeted residential sales in hours 12,900 16,300 15,100 18,100 62,400 Actual sales - residential 13,200 15,500 16,800 18,900 64,400 Selling rate( $/hr): Selling rate ( $/hr): Selling price per hour (commercial) $47 $47 $47 $47 $47 Actual selling price - commercial $44 $44 $44 $44 $44 Selling price per hour (residential) $41 $41 $41 $41 $41 Actual sellling price - residential $45 $45 $45 $45 $45 11 2 Direct labour expense ( $/hr): $ 28 | $ 28 $ 28 $ 28 Direct labour expense ( $/hr): 25 | $ 25| $ 25 $ 25 13 14 Cleaning Supply usage ( litre / labour hour): Actual Cleaning Supply usage ( litre / labour hour): 15 Commercial 0.41 0.41 0.41 0.41 Commercial 0.4 0.44 0.44 0.44 Residential 0.35 0.35 0.35 0.35 Residential 0.37 0.37 0.37 0.37 17 18 Cleaning Supply expense ( $/litre)): S 6.15 $ 6.15 $ 6.15 $ 6.15 Actual Cleaning Supply expense ( $/litre)): 6.1 $ 6.1 $ 6.1 $ 6.1 19 20 Fixed overhead: Actual Fixed overhead: Receptionist S 3,200 $ 3,200 $ 3,200 $ 3,200 $ 12,800 Receptionist $ 8,400 $ 8,200 $ 8,600 $ 8,500 |$ 33,700 22 Depreciation S 8,700 $ 8,700 $ 8,700 $ 8,700 $ 34,800 Depreciation $ 8,200 $ 7,500 $ 7,500 $ 7,500 $ 30,700 23 Gas $ 8,200 $ 8,200 $ 8,200 $ 8,200 $ 32,800 Gas $ 3,100 $ 3,100 $ 3,200 $ 3,000 $ 12,400 Office Supplies S 7,400 $ 7,400 $ 7,400 $ 7,400 $ 29,600 Office Supplies S 7,600 $ 7,100 $ 6,700 $ 6,500 $ 27,900K L M N O P Q Parameters - actual Quarters 1 2 3 4 Year Quarter over quarter Sales ( hours): change> > > Actual total sales 35,500 33,000 33,300 35,800 137,600 Actual sales - commercial 22,300 17,500 16,500 16,900 73,200 Actual sales - residential 13,200 15,500 16,800 18,900 64,400 Selling rate ( $/hr): Actual selling price - commercial $44 $44 $44 $44 $44 Actual sellling price - residential $45 $45 $45 $45 $45 Direct labour expense ( $/hr): 25 $ 25| $ 25 25 Actual Cleaning Supply usage ( litre / labour hour): Commercial 0.44 0.44 0.44 0.44 Residential 0.37 0.37 0.37 0.37 Actual Cleaning Supply expense ( $/litre)): S 5.1 $ 6.1 $ 6.1 $ 6.1 Actual Fixed overhead: Receptionist 8,400 $ 8,200 8,600 S 8,500 $ 33,700 Depreciation S 8,200 S 7,500 7,500 S 7,500 $ 30,700 Gas S 3,100 $ 3,100 S 3,200 S 3,000 $ 12,400 Office Supplies S 7,600 S 7,100 S 6,700 S 6,500 $ 27,900A B E G H (Company name) Operating Budget for the period Jan - Dec '21 ( U A W N - Quarters 1 2 3 4 Year Marks Student Mark Sales budget 8 Sales Commercial 9 Sales residential 2 10 Total sales 11 12 13 Direct material budget 14 Variable costs commercial 2 15 Variable costs residential 16 Total variable costs 17 18 19 Labour budget 20 Commercial 2 21 Residential 22 Total labour 23 24 Fixed Overhead: 25 Receptionist 2 26 Depreciation 27 Gas 28 Office SuppliesBE Sales budget Sales Commercial Sales residential Total sales Direct material budget Variable costs commercial Variable costs residential Total variable costs Labour budget Commercial Residential Total labour Fixed Overhead: Receptionist Depreciation Gas Office Supplies Total B 5t'5_ C D Flexible budget for the period Jan - Dec '20 Actual for the vear Static Budget Variance Static for the year Variance |:l E G H 5C5 Flexible budget for the period Jan - Dec '2D Flexible Budget Variance U/ F Actual for the year Flexible for the vear Variance BE Sales budget Sales Commercial Sales residential Total sales Direct material budget Variable costs commercial Variable costs residential Total variable costs Labour budget Commercial Residential Total labour Fixed Overhead: Receptionist Depreciation Gas Office Supplies Total B 5t'5_ C D Flexible budget for the period Jan - Dec '20 Actual for the vear Static Budget Variance Static for the year Variance |:l E G H 5C5 Flexible budget for the period Jan - Dec '2D Flexible Budget Variance U/ F Actual for the year Flexible for the vear Variance Direct Materials - Commercial W N . |Actual Quantity -AQ Actual Quantity -AQ Standard Quantity - SQ. Actual Rate -AR Standard Rate -SR Standard Rate - SR UI A Total Total Total Price Variance $ - U or F? Quantity Variance U or F? Total Variance U or F? 14 15 16 Direct Materials - Residential 17 18 Actual Quantity -AQ Actual Quantity -AQ Standard Quantity - SQ 19 Actual Rate -AR Standard Rate -SR Standard Rate - SR 20 Total Total Total 21 22 Price Variance U or F? Quantity Variance U or F? 23 24 Total Variance U or F? 25 26 27 MaterialHI J K L M N O P Q R Direct labour expense ( $/hr): $ 25 $ 25 $ 25 $ 25 Actual Cleaning Supply usage ( litre / labour hour): Commercial 0.44 0.44 0.44 0.44 Residential 0.37 0.37 0.37 0.37 Actual Cleaning Supply expense ( $/litre)): $ 6.1 $ 6.1 $ 6.1 $ 6.1 Actual Fixed overhead: Receptionist S 8,400 S 8,200 S 8,600 $ 8,500 $ 33,700 Depreciation in 8,200 $ 7,500 $ 7,500 7,500 $ 30,700 Gas S 3,100 $ 3,100 $ 3,200 S 3,000 $ 12,400 Office Supplies $ 7,600 7,100 S 6,700 S 6,500 |$ 27,900 Unproductive ( unbilled ) factor 9% 9% 9% 9% Total no. of hours actually paid to employees 149,984 Breakdown: Commercial 24,307 19,075 17,985 18,421 79,788 Residential 14,388 16,895 18,312 20,601 70,196 Actual hours worked 38,695 35,970 36,297 39,022 149,984 Direct labour cost 967,375 899,250 907,425 975,550 3,749,600B3 v5 r A B C D E F G H J K L M 1 Labour - Commercial 2 3 Actual Hours - AH Actual Hours - AH Standard Hours - SH 4 Actual Rate -AR I Standard Rate -SR Standard Rate - SR 5 Total Total Total 6 7 Rate Variance U or F? Efficiency Variance U or F? 8 Total Variance U or F? 14 Labour - Residential 16 Actual Hours - AH Actual Hours - AH Standard Hours - SH 17 Actual Rate -AR Standard Rate -SR Standard Rate - SR 18 Total Total Total 19 20 Rate Variance U or F? Efficiency Variance U or F? 21 Total Variance U or F? 22 23 24 25