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Crovo Corporation uses customers served as its measure of activity. During Decem

ID: 2380305 • Letter: C

Question

Crovo Corporation uses customers served as its measure of activity. During December, the company budgeted for 38,000 customers, but actually served 40,000 customers. The company has provided the following data concerning the formulas used in its budgeting and its actual results for December:


Data used in budgeting:


Actual results for December:


Required:

Prepare a report showing the company's revenue and spending variances for December. (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, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Omit the "$" sign in your response.)



Crovo Corporation uses customers served as its measure of activity. During December, the company budgeted for 38,000 customers, but actually served 40,000 customers. The company has provided the following data concerning the formulas used in its budgeting and its actual results for December:

Explanation / Answer

ACTUAL

FLEX

VARIANCE

revenue

101500

104000

2.60 X40 000

2500 U

Wages and salries

52000

52300

(0.80 X40 000 )20300

300 F

supplies

18100

20000

0.5 X40 000

1900F

insurance

9400

7500

7500

1900U

miscel

18100

15700

0.30 X40000 +3700

2400U

Total expense

97600

95500

2100U

NI

3900

8500

4600U

ACTUAL

FLEX

VARIANCE

revenue

101500

104000

2.60 X40 000

2500 U

Wages and salries

52000

52300

(0.80 X40 000 )20300

300 F

supplies

18100

20000

0.5 X40 000

1900F

insurance

9400

7500

7500

1900U

miscel

18100

15700

0.30 X40000 +3700

2400U

Total expense

97600

95500

2100U

NI

3900

8500

4600U

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