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rev: 03_28_2012 © 2015 McGraw-Hill Education. All rights reserved. Requires a mo

ID: 2453833 • Letter: R

Question





rev: 03_28_2012


©2015 McGraw-Hill Education. All rights reserved.

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Tajiri Corporation uses customers served as its measure of activity. The following report compares the planning budget to the actual operating results for the month of May:

Prepare the company's flexible budget performance report for May. Label each variance as favorable (F) or unfavorable (U). (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.)

Tajiri Corporation uses customers served as its measure of activity. The following report compares the planning budget to the actual operating results for the month of May:

Tajiri Corporation
Comparison of Planning Budget to Actual Results
For the Month Ended May 31 Planning
Budget Actual
Results Variances   Customers served 24,000   25,000     Revenue (3.50q) $ 84,000 $ 88,000 $ 4,000 F   Expenses:      Wages and salaries ($22,400 + $1.14q) 49,760 50,900 1,140 U      Supplies ($0.54q) 12,960 11,660 1,300 F      Insurance ($4,300) 4,300 4,300 0      Miscellaneous expense ($3,300 + $.34q) 11,460 10,160 1,300 F      Total expense 78,480 77,020 1,460 F   Net operating income $ 5,520 $ 10,980 $ 5,460 F Required: 1.

Prepare the company's flexible budget performance report for May. Label each variance as favorable (F) or unfavorable (U). (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.)

Tajiri Corporation Flexible Budget Performance Report Part 1 & 2 For the Month Ended May 31 Planning Budget Activity Variances Flexible Budget Revenue and Spending Variances Actual Results   Customers served 24,000 25,000     Revenue $ 84,000 $ $ $ $ 88,000     Expenses:   Wages and salaries 49,760 50,900     Supplies 12,960 11,660     Insurance 4,300 4,300   Miscellaneous expense 11,460 10,160   Total expense 78,480 77,020   Net operating income $ 5,520 $ $ $ $ 10,980  

Explanation / Answer

Tajiri Corporation

Tajiri Corporation

Comparison of Planning Budget to Actual Results For the Month Ended May 31 Planning Actual Variances Budget Activity variance F/U Flexible Budget Revenue and spending variance F/U Results Total   Customers served          24,000          25,000          25,000   Revenue (3.50q)          84,000           3,500 F          87,500                 500 F          88,000 4,000 F   Expenses:      Wages and salaries ($22,400 + $1.14q)          49,760     1,140.00 U    50,900.00 0          50,900 1,140 U      Supplies ($0.54q)          12,960               540 U    13,500.00             1,840 F          11,660 1,300 F      Insurance ($4,300)            4,300 0 4300 0            4,300 0      Miscellaneous expense ($3,300 + $.34q)          11,460               340 U    11,800.00             1,640 F          10,160 1,300 F      Total expense          78,480           2,020 U    80,500.00             3,480 F          77,020 1,460 F   Net operating income            5,520           1,480 F             7,000             3,980 F          10,980 5,460 F