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managel 2. Omega Corporation company uses the following revenue and cost formula

ID: 2562168 • Letter: M

Question

managel 2. Omega Corporation company uses the following revenue and cost formulas in its budgeting, where q is the number of customers served: uses customers served as its measure of activity. During March, the budgeted for 32,000 customers, but actually served 35,000 customers. The company Revenue: $4.20q Wages and salaries: $33,900+ $1.40q The actual revenue for March was $146,400 and actual cost for wages and salaries was $80,300 a. The revenue variance was: Ans: $ Favorable or Unfavorable (Cirele one) b. The spending variance for wages and salaries was: Ans: S Favorable or Unfavorable (Circle one)

Explanation / Answer

a) Budgeted revenue = $4.20 * 32,000

Budgeted revenue = $ 134,400

Actual revenue equals $ 146,400

Revenue variance is the difference between budget and actual revenues over a period of time

Revenue variance =Actual revenue - budgeted revenue

Revenue variance = $ 146,400 - $ 134,400

Revenue variance = $ 12,000 ( favourable)

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b) Budgeted wages and salaries = $ 33,900 + $ 1.40q

Budgeted wages and salaries = $ 33,900 + $ 1.40 * 32,000

Budgeted wages and salaries = $ 78,700

Spending variance = Actual cost wages and salaries - budgeted cost of wages and salaries

Spending variance = $80,300 - $78,700

Spending variance = $1600 ( unfavourable)