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Galante Kennel uses tenant-days as its measure of activity; an animal housed in

ID: 2480298 • Letter: G

Question

Galante Kennel uses tenant-days as its measure of activity; an animal housed in the kennel for one day is counted as one tenant-day. During May, Kennel budgeted for 5,000 tenant-days, but its actual level of activity was 5,020 tenant-days. Kennel has provided the following data concerning the formulas used in its budgeting and its actual results for May:


Data used in budgeting:

$22,400

$24.60     


Actual results for May:


The net operating income in the flexible budget for May would be closest to:

$12,238

$19,870

$19,776

$12,100

Galante Kennel uses tenant-days as its measure of activity; an animal housed in the kennel for one day is counted as one tenant-day. During May, Kennel budgeted for 5,000 tenant-days, but its actual level of activity was 5,020 tenant-days. Kennel has provided the following data concerning the formulas used in its budgeting and its actual results for May:

Explanation / Answer

The net operating income in the flexible budget for May would be closest to $12,238.

Supporting work:

Statement of operating inome in as per flexible budget a Revenue per tenant day $31.50 b Less: Variable Cost pe tenant day $24.60 c Contribution Margin per tenant day (a-b) $6.90 d Total Contribution for 5,020 tenant-days. (c x 5020) $34,638 e Total Fixed Cost (Budgeted) $22,400 f Operating Income (d-e) $12,238