Academic Integrity: tutoring, explanations, and feedback — we don’t complete graded work or submit on a student’s behalf.

Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company

ID: 2580364 • Letter: Q

Question

Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 8,000 pounds of oysters in August. The company's flexible budget for August appears below:

                                                        Quilcene oysteria

                                                  Flexible Budget for the monthe ended August 31

Actual pounds(q)                                          8,000

Revenue ($4.00q)                                  $32,000

Expenses:

Packing Supplies ($0.50q)                          4,000

Oyster bed ma                                  3,200

Wages and salaries ($2,900 + $0.30q)                5,300

Shipping($0.80q)                                         6,400

Utilities($830)                                                      830

Other ($450+$0.50q)                                            850

Total expenses                                                20,580

Net operting income                                       $11,420

The actual results for August appear below:

                                                                                        Quilcene oysteria

                                                                              Income statement for month ended August 31

Actual pounds                                                      8,000

Revenue                                                            $35,200

Expenses:

Packing supplies                                             4,200

Oyster bed maintenance                                        3,100

Wages and salaries                                              5,640

Shipping                                                              6,950

Utilities                                                                  810

Other                                                                     980

Total expenses                                                   21,680

Net operating income                                         $13,520

Required: Prepare a report showing the company's revenue and spending variances for August.

Explanation / Answer

Actual Revenue and spending variances Flexible budget Revenue 35200 3200 F 32000 Expenses: Packing Supplies 4200 200 U 4000 Oyster bed maintenance    3100 100 F 3200 Wages and salaries       5640 340 U 5300 Shipping 6950 550 U 6400 Utilities   810 20 F 830 Other 980 130 U 850 Total expenses       21680 1100 U 20580 Net operating income 13520 2100 F 11420