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Adger Corporation is a service company that measures its output based on the num

ID: 2461041 • Letter: A

Question

Adger Corporation is a service company that measures its output based on the number of customers served. The company provided the following fixed and variable cost estimates that it uses for budgeting purposes and the actual results for May as shown below:

When preparing its planning budget the company estimated that it would serve 30 customers per month; however, during May the company actually served 35 customers.

What amount of revenue would be included in Adger’s flexible budget for May?

What amount of employee salaries and wages would be included in Adger’s flexible budget for May?

What amount of travel expenses would be included in Adger’s flexible budget for May?

What amount of other expenses would be included in Adger’s flexible budget for May?

What net operating income would appear in Adger’s flexible budget for May?

What is Adger’s revenue variance for May?

What is Adger’s employee salaries and wages spending variance for May?

What is Adger’s travel expenses spending variance for May?

What is Adger’s other expenses spending variance for May?

What amount of revenue would be included in Adger’s planning budget for May?.

What amount of employee salaries and wages would be included in Adger’s planning budget
for May?

What amount of travel expenses would be included in Adger’s planning budget for May?

What amount of other expenses would be included in Adger’s planning budget for May?

What activity variance would Adger report in May with respect to its revenue?

What activity variances would Adger report with respect to each of its expenses?

Fixed Element
per Month Variable Element per Customer Served Actual Total
for May   Revenue $ 6,000      $ 190,000   Employee salaries and wages $ 67,000     $ 1,400      $ 114,100   Travel expenses $ 590      $ 17,100   Other expenses $ 46,000     $ 43,400

Explanation / Answer

Revenue variance:

Revenue variance.= Budgeted revenue for actual - Actual revenue

=$210,000 - $190,000

=$20,000.

Salaries and wages spending variance:

Salaries and wages spending variance = Budgeted expenses - Actual expenses

=$116,000 - $114,100

=$1,900.

Travel expenses spending variance:

Travel expenses spending varinace=Budgeted expenses - Actual expenses.

=$37,750 - $17,100

=$20,650.

Answer for question no Particulars Per customer For 35 customers Fixed expenses Total budgeted 1 Revenue(A) $6,000.00 $210,000.00 $210,000.00 2 Salaries and Wages $1,400.00 $49,000.00 $67,000.00 $116,000.00 3 Travel expenses $590.00 $20,650.00 $17,100.00 $37,750.00 4 Other expenses $46,000.00 Total Operating expenses (B) $199,750.00 5 Net Operating income (C )=(A) - (B) $10,250.00
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