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CHAPTER 7ASSIGNMENT
PAGE
PAGE 6
CHAPTER 7
FLEXIBLE BUDGETS, VARIANCES, AND
MANAGEMENT CONTROL: I
7-23 Flexible budget preparation and analysis.
1. Solution: Variance Analysis for Bank Management Printers for September 2004
Level 1 Analysis
Actual
Results
(1)Static-Budget
Variances
(2) = (1) – (3)Static
Budget
(3)Units sold
Revenue12,000
$252,000a3,000 U
$ 48,000 U15,000
$300,000cVariable costs84,000d36,000 F120,000fContribution margin
Fixed costs
Operating income168,000
150,000
$ 18,00012,000 U
5,000 U
$ 17,000 U180,000
145,000
$ 35,000
$17,000 U
Total static-
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