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Flight Café is a company that prepares in-flight meals for airlines in its kitch

ID: 2463764 • Letter: F

Question

Flight Café is a company that prepares in-flight meals for airlines in its kitchen located next to the local airport. The company’s planning budget for July appears below:



In July, 29,000 meals were actually served. The company’s flexible budget for this level of activity appears below:



Compute the company’s activity variances for July. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values.)

     

Flight Café is a company that prepares in-flight meals for airlines in its kitchen located next to the local airport. The company’s planning budget for July appears below:

Explanation / Answer

Solution-

Flight Café Flight Café Planning Budget Flexible Budget Activity Variance For the Month Ended July 31 For the Month Ended July 31 (Planning-Flexible items)   Budgeted meals (q)        28,000.00 Budgeted meals (q)        29,000.00   Revenue ($3.90q) $       109,200.00   Revenue ($3.90q) $       113,100.00       3,900.00 F   Expenses:   Expenses:       Raw materials ($2.00q)        56,000.00       Raw materials ($2.00q)        58,000.00       2,000.00 U       Wages and salaries ($6,100 + $0.20q)        11,700.00       Wages and salaries ($6,100 + $0.20q)        11,900.00         200.00 U       Utilities ($1,900 + $0.05q)          3,300.00       Utilities ($1,900 + $0.05q)          3,350.00           50.00 U       Facility rent ($3,700)          3,700.00       Facility rent ($3,700)          3,700.00                -   None       Insurance ($2,200)          2,200.00       Insurance ($2,200)          2,200.00                -   None       Miscellaneous ($500 + $0.10q)          3,300.00       Miscellaneous ($500 + $0.10q)          3,400.00         100.00 U   Total expense        80,200.00   Total expense        82,550.00       2,350.00 U   Net operating income $        29,000.00   Net operating income $        30,550.00       1,550.00 F