PrepareOpBudgetsChapte3SOLUTIONS分析.docVIP

Prepare Operational Budgets Chapter 3 Fees budgets Exercise 1 Zhang Miao Associates Fees budget for March quarter 2009 Accounting Month Charge out hours Hourly fee $ Fees revenue $ January 154 65 10010 February 184 65 11960 March 216 70 15120 Total 554 x 37090 Taxation Month Charge out hours Hourly fee $ Fees revenue $ January 1260 80 100800 February 1440 80 115200 March 1600 80 128000 Total 4300 x 344000 Grand total 381090 Exercise 2 Dr. L.Ang Fees budget for half year ending 30 June 2009 Month Clients Fee per hour $ Total revenue $ January 320 30.00 9600 February 375 3