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Auto Lavage is a Canadian company that owns and operates a large automatic carwa

ID: 2368785 • Letter: A

Question

Auto Lavage is a Canadian company that owns and operates a large automatic carwash facility near Quebec. the following table provides data concerning the company's costs: For example, electricity costs are $1, 300 per month plus $0. 05 per car washed. the company expects to wash 8, 100 cars in October and to collect an average of $6. 30 per car washed. Compute the company's revenue and spending variances for October. (Input all amounts as positive values. Leave no cells blank - be certain to enter "0" wherever required. Indicate the effect of each variance by selecting "F" for favorable, "IT for unfavorable, and "None" for no effect (i. e. , zero variance). Omit the "$" sign in your response. )

Explanation / Answer

Auto Lavage
Revenue and Spending Variances
For the Month Ended October 31

Flexible Budget

Actual Results

Revenue and Spending Variances

Cars washed (q)...........................

8,100

8,100

Revenue ($5.90q)........................

$47,790

$49,300

$1,510

F

Expenses:

Cleaning supplies ($0.70q).........

5,670

6,100

430

U

Electricity ($1,400 + $0.10q)....

2,210

2,170

40

F

Maintenance ($0.30q)...............

2,430

2,640

210

U

Wages and salaries
($4,700 + $0.40q).................

7,940

8,260

320

U

Depreciation ($8,300)...............

8,300

8,300

0

Rent ($2,100)...........................

2,100

2,300

200

U

Administrative expenses
($1,800 + $0.05q).................

   2,205

   2,100

    105

F

Total expense..............................

30,855

31,870

1,015

U

Net operating income...................

$16,935

$17,430

$  495

F

Auto Lavage
Revenue and Spending Variances
For the Month Ended October 31

Flexible Budget

Actual Results

Revenue and Spending Variances

Cars washed (q)...........................

8,100

8,100

Revenue ($5.90q)........................

$47,790

$49,300

$1,510

F

Expenses:

Cleaning supplies ($0.70q).........

5,670

6,100

430

U

Electricity ($1,400 + $0.10q)....

2,210

2,170

40

F

Maintenance ($0.30q)...............

2,430

2,640

210

U

Wages and salaries
($4,700 + $0.40q).................

7,940

8,260

320

U

Depreciation ($8,300)...............

8,300

8,300

0

Rent ($2,100)...........................

2,100

2,300

200

U

Administrative expenses
($1,800 + $0.05q).................

   2,205

   2,100

    105

F

Total expense..............................

30,855

31,870

1,015

U

Net operating income...................

$16,935

$17,430

$  495

F