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Auto Lavage is a Canadian company that owns and operates a large automatic carwa

ID: 2478929 • Letter: A

Question

Auto Lavage is a Canadian company that owns and operates a large automatic carwash facility near Quebec. The following table provides data concerning the company's costs Cost per Car Washed 0.70 $0.10 $0.30 $0.40 Fixed Cost per Month Cleaning supplies Electricity Maintenance Wages and salaries Depreciation Rent Administrative expenses $1,400 $4,700 $8,300 $2,100 $1,800 $0.05 For example, electricity costs are $1,400 per month plus $0.10 per car washed. The company expects to wash 8,000 cars in October and to collect an average of $5.90 per car washed The actual operating results for October appear below: Auto Lavage Income Statement For the Month Ended October 31 Actual cars washed Revenue 8,100 $ 49,300 Expenses Cleaning supplies Electricity Maintenance Wages and salaries Depreciation Rent Administrative expenses 6,100 2,170 2,640 8,260 8,300 2,300 2,100 Total expense 31,870 Net operating income $17,430

Explanation / Answer

Auto Lavage

Revenue and Spending Variances

For the month ended October 31

Actual Results Flexible Budget Revenue and Spending Variances Variance Indicator Cars washed 8,100 8,100 Revenue 49,300 47,790 1,510 F Expenses Cleaning supplies 6,100 5,670 430 U Electricity 2,170 2,210 40 F Maintenance 2,640 2,430 210 U Wages and salaries 8,260 7,940 320 U Depreciation 8,300 8,300 0 None Rent 2,300 2,100 200 U Administrative expenses 2,100 2,205 105 F Total expenses 31,870 30,855 1,015 U Net operating income 17,430 16,935 495 F