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SORIA COMPANY Clothing Department Budget Report For the Month Ended October 31,

ID: 2567421 • Letter: S

Question

SORIA COMPANY
Clothing Department
Budget Report
For the Month Ended October 31, 2017

Difference


Budget


Actual

Favorable
Unfavorable

Neither Favorable
nor Unfavorable

7,700

11,000

3,300

$1,848

$2,640

$792

924

990

66

3,542

4,400

858

1,848

1,210

638

8,162

9,240

1,078

1,400

1,400

–0–

1,000

1,000

–0–

900

900

–0–

400

400

–0–

3,700

3,700

–0–

$11,862

$12,940

$1,078

SORIA COMPANY
Selling Expense Flexible Budget Report
Clothing Department
For the Month Ended October 31, 2017

Difference

Budget

Actual

Favorable
Unfavorable

Neither Favorable
nor Unfavorable

As sales manager, Joe Batista was given the following static budget report for selling expenses in the Clothing Department of Soria Company for the month of October.

SORIA COMPANY
Clothing Department
Budget Report
For the Month Ended October 31, 2017

Difference


Budget


Actual

Favorable
Unfavorable

Neither Favorable
nor Unfavorable

Sales in units

7,700

11,000

3,300

Favorable Variable expenses     Sales commissions

$1,848

$2,640

$792

Unfavorable     Advertising expense

924

990

66

Unfavorable     Travel expense

3,542

4,400

858

Unfavorable     Free samples given out

1,848

1,210

638

Favorable        Total variable

8,162

9,240

1,078

Unfavorable Fixed expenses      Rent

1,400

1,400

–0–

Neither Favorable nor Unfavorable      Sales salaries

1,000

1,000

–0–

Neither Favorable nor Unfavorable      Office salaries

900

900

–0–

Neither Favorable nor Unfavorable      Depreciation—autos (sales staff)

400

400

–0–

Neither Favorable nor Unfavorable        Total fixed

3,700

3,700

–0–

Neither Favorable nor Unfavorable Total expenses

$11,862

$12,940

$1,078

Unfavorable
As a result of this budget report, Joe was called into the president’s office and congratulated on his fine sales performance. He was reprimanded, however, for allowing his costs to get out of control. Joe knew something was wrong with the performance report that he had been given. However, he was not sure what to do, and comes to you for advice.

Prepare a budget report based on flexible budget data to help Joe. (List variable costs before fixed costs. Do not leave any answer field blank. Enter 0 for amounts.)

SORIA COMPANY
Selling Expense Flexible Budget Report
Clothing Department
For the Month Ended October 31, 2017

Difference

Budget

Actual

Favorable
Unfavorable

Neither Favorable
nor Unfavorable

Total Fixed CostsAdvertising ExpenseFree SamplesSales CommissionsTotal CostsOffice SalariesDepreciation—Sale Staff AutosVariable CostsRentSales in UnitsSales SalariesFixed CostsTotal Variable CostsTravel Expense

Total Variable CostsTravel ExpenseVariable CostsAdvertising ExpenseTotal CostsSales CommissionsTotal Fixed CostsDepreciation—Sale Staff AutosFixed CostsFree SamplesSales in UnitsOffice SalariesRentSales Salaries

Office SalariesAdvertising ExpenseTravel ExpenseSales CommissionsTotal Fixed CostsFree SamplesVariable CostsSales SalariesDepreciation—Sale Staff AutosTotal Variable CostsRentTotal CostsSales in UnitsFixed Costs

$

$

$

UnfavorableFavorableNeither Favorable nor Unfavorable

Office SalariesTotal CostsFixed CostsSales CommissionsFree SamplesAdvertising ExpenseSales in UnitsRentSales SalariesTotal Fixed CostsTotal Variable CostsTravel ExpenseVariable CostsDepreciation—Sale Staff Autos

Neither Favorable nor UnfavorableUnfavorableFavorable

Total CostsFixed CostsFree SamplesRentTotal Variable CostsVariable CostsTotal Fixed CostsDepreciation—Sale Staff AutosSales SalariesAdvertising ExpenseSales CommissionsOffice SalariesSales in UnitsTravel Expense

UnfavorableNeither Favorable nor UnfavorableFavorable

Sales SalariesTravel ExpenseTotal CostsOffice SalariesTotal Fixed CostsAdvertising ExpenseSales in UnitsVariable CostsTotal Variable CostsFixed CostsDepreciation—Sale Staff AutosFree SamplesRentSales Commissions

Neither Favorable nor UnfavorableFavorableUnfavorable

Total Fixed CostsRentOffice SalariesTotal CostsAdvertising ExpenseSales in UnitsTotal Variable CostsTravel ExpenseFree SamplesFixed CostsDepreciation—Sale Staff AutosSales CommissionsSales SalariesVariable Costs

Neither Favorable nor UnfavorableUnfavorableFavorable

Total CostsTotal Variable CostsFree SamplesSales in UnitsTravel ExpenseSales SalariesOffice SalariesRentTotal Fixed CostsVariable CostsAdvertising ExpenseSales CommissionsDepreciation—Sale Staff AutosFixed Costs

Advertising ExpenseSales in UnitsOffice SalariesVariable CostsTotal Fixed CostsSales CommissionsTotal Variable CostsSales SalariesFree SamplesDepreciation—Sale Staff AutosTravel ExpenseRentFixed CostsTotal Costs

FavorableNeither Favorable nor UnfavorableUnfavorable

Sales CommissionsAdvertising ExpenseTravel ExpenseDepreciation—Sale Staff AutosTotal Fixed CostsSales in UnitsTotal CostsSales SalariesOffice SalariesTotal Variable CostsRentVariable CostsFixed CostsFree Samples

Neither Favorable nor UnfavorableUnfavorableFavorable

Sales in UnitsOffice SalariesFree SamplesSales SalariesRentSales CommissionsTotal Variable CostsTravel ExpenseVariable CostsTotal CostsAdvertising ExpenseTotal Fixed CostsDepreciation—Sale Staff AutosFixed Costs

UnfavorableNeither Favorable nor UnfavorableFavorable

Depreciation—Sale Staff AutosFixed CostsOffice SalariesTotal Variable CostsSales CommissionsFree SamplesTotal CostsAdvertising ExpenseSales in UnitsRentSales SalariesTotal Fixed CostsTravel ExpenseVariable Costs

FavorableNeither Favorable nor UnfavorableUnfavorable

Travel ExpenseDepreciation—Sale Staff AutosTotal Fixed CostsVariable CostsOffice SalariesAdvertising ExpenseSales SalariesFixed CostsRentSales CommissionsSales in UnitsFree SamplesTotal CostsTotal Variable Costs

UnfavorableFavorableNeither Favorable nor Unfavorable

Sales in UnitsFixed CostsDepreciation—Sale Staff AutosFree SamplesOffice SalariesRentTotal Fixed CostsTotal Variable CostsTravel ExpenseSales CommissionsVariable CostsAdvertising ExpenseSales SalariesTotal Costs

$

$

$

UnfavorableFavorableNeither Favorable nor Unfavorable

*THE LISTS TO THE RIGHT AND LEFT ARE OPTIONS TO CHOOSE FROM FOR EACH SECTION

Explanation / Answer

Budget Actual Difference Sale in units 11,000 11,000 variable expenses sales commissions 2640 2,640 0 N advertising expense 1320 990 330 F travel expense 5060 4,400 660 F free samples given 2640 1,210 1430 F total variable expense 11660 9,240 2420 F Fixed expense Rent 1,400 1,400 0 N Sales salaries 1,000 1,000 0 N office salaries 900 900 0 N Depreciation-auto 400 400 0 N total fixed 3,700 3,700 0 N total expenses 15,360 12,940 2420 F