Case 2. Assume you manage your local McDonald's restaurant. Your restaurant is chosen to test the company's "Made-for-You" kitchen system. The system eliminates batch SOURCE, INC. Income Statement Performance Report Month Ended July 31, 2001 Actual Result Static Budget Variance Sales revenue Variable expenses: Cost of goods sold Sales commissions Shipping expense. Fixed expenses: Salary expense. Depreciation expense $2.010.000 $2.490.000 $480,000 U 891.750 1.162.000 270,250 F 87.675 124.500 36.825 F 48.000 62.250 14.250 F 331.200 320,250 10,950 U 229,500 234.750 5.250 F Rent expense 128.250 128.250 Date: To: McDonald's National Office From: Subject: "Made-for-you" kitchen system