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a. construct a flexible budget using these results flexible budget actual result

ID: 2384321 • Letter: A

Question

a. construct a flexible budget using these results

                                  flexible budget                        actual results

1. volume

payer a             10000                                              11000

payer b                11500                                      12000

reimbursement

payer a            100                                             95

payer b                 90                                        95

costs

variable costs

supplies                  322500                         350000

fixed costs

labor                      1035000                             1000000

overhead               500000                           500000

forecasted

revenues

payer a            1,000,000                  1,045,000

payer b               1,035,000               1,140,000

total revenues       2,035,000            2,185,000

profit             177,500                          335,000

b. what are the profit, revenue and cost variance based on the flexible budget

            

Explanation / Answer

Budgeted variable costs : supplies per unit = 322500/(10000+11500)

Budgeted variable costs : supplies per unit = $ 15

a)

b. what are the profit, revenue and cost variance based on the flexible budget

Profit Variance = $ 35000 Favorable

Total Revenue Variance = $ 5000 Favorable

Total Cost Variance = $ 30000 Favorable

Note : Flexible Budget Variance is a Price Variance

Flexible Budget Performance Report Actual Result Flexible Budget Variance Volume Payer a 11000 11000 Payer b 12000 12000 Reimbursement Payer a 95 100 Payer b 95 90 Revenue Payer a 1,045,000 1,100,000 55,000 U Payer b 1,140,000 1,080,000 60,000 F Total revenues 2,185,000 2,180,000 5,000 F Variable costs Supplies 350,000 345000 5,000 U Fixed Cost labor 1,000,000 1,035,000 35,000 F overhead 500,000 500,000 0 None Total Cost 1,850,000 1880000 30,000 F Profit 335,000 300,000 35,000 F