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Exercise 9-1 Prepare a Flexible Budget [Lo9-1) Puget Sound Divers is a company t

ID: 2576716 • Letter: E

Question




Exercise 9-1 Prepare a Flexible Budget [Lo9-1) Puget Sound Divers is a company that provides diving services such as underwater ship repairs to clients in the Puget Sound area The company's planning budget for May appears below: Puget Sound Divers Planning Budget For the Month Ended May 31 Budgeted diving-hours (q) 100 36,500 Revenue ($365.e0q) Expenses: Wages and salaries ($8,800 $125.00q) Supplies ($3.00q) Equipment rental ($1,800 $32.00q) Insurance ($3,400) Miscellaneous ($630$1.88q) 20,508 300 5,000 3,400 810 30,010 6,490 Total expense Net operating income During May, the company's actual activity was 105 diving hours.

Explanation / Answer

Answer:

Puget Sound Divers

Flexible Budget

For the Month Ended May 31

Actual diving-hours

105

Revenue ($365.00q)

38325

Expenses:

Wages and salaries ($8,000 + $125.00q)

21125

Supplies ($3.00q)

315

Equipment rental ($1,800 + $32.00q)

5160

Insurance ($3,400)

3400

Miscellaneous ($630 + $1.80q)

     819

Total expense

30,819

Net operating income

$ 7,506

Working notes for the answer

Puget Sound Divers

Flexible Budget

For the Month Ended May 31

Actual diving-hours

105

Revenue ($365.00q)

365x105

Expenses:

Wages and salaries ($8,000 + $125.00q)

8000+(125x105)

Supplies ($3.00q)

3x105

Equipment rental ($1,800 + $32.00q)

1800+(32x105)

Insurance ($3,400)

3400

Miscellaneous ($630 + $1.80q)

630+ 1.80*105

Total expense

30,819

Net operating income

$ 7,506

Puget Sound Divers

Flexible Budget

For the Month Ended May 31

Actual diving-hours

105

Revenue ($365.00q)

38325

Expenses:

Wages and salaries ($8,000 + $125.00q)

21125

Supplies ($3.00q)

315

Equipment rental ($1,800 + $32.00q)

5160

Insurance ($3,400)

3400

Miscellaneous ($630 + $1.80q)

     819

Total expense

30,819

Net operating income

$ 7,506

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