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1 Exercise 9-12 Working with More Than One Cost Driver (L09-1, LO9-2, L09-31 The Gourmand Cooking School runs short cooking courses at its smail campus

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1 Exercise 9-12 Working with More Than One Cost Driver (L09-1, LO9-2, L09-31 The Gourmand Cooking School runs short cooking courses at its smail campus Management has identified to cost drivers It uses in Its budgeting and performance reports-the number of courses and the total number of students. For example, the school might run two courtes in a month and have a total of 63 students enrolled in those two courtes. Data concerning the company's cost formus appear below Tied Cost cost per cost per per Month Course Student Instructor Classroon welles Utilities $1.210 0 Compus rot $5,200 Insurance 52.00 Administrative expenses $). Boo es Delt For example, administrave expenses should be 53.800 per month plus $40 percours plus $5 per student. The company's sales should average $850 per student The company planned to run four courtes with a total of 63 students; however, it actually ran four courses with a total of only 59 students. The actual operating results for September appear below. Actual Beve 1.650 Instructor was $11, Classroom plies $150 ti 5 1.60 Curent $5,200 Trance 12,140 Administrative wees Required: 1. Prepare the company's planning budget for September 2. Prepare the company's flexible budget for September 3. Calculate the revenue and spending vacances for September Complete this question by entering your answers in the tabs below. Prepare the comp's planning budget for September Gourmand Cooking School Games Exercise 9-12 Working with More Than One Cost Driver (L09-1, LO9-2, L09-31 The Gourmand Cooking School tuns short cooking courses at malam Management has certified to cost drivers t uses in Its budgeting and performance reports the number of courses and the trumber of students. For example the school might run two courses in a month and have a total of 63 students enrolled in those two courses Data concerning the company's cost formulas appear below Fed Cost cost perit Der Month Course Student Instructor wages $ 2,970 Classroom Uutis 51.2105 caurent 55. Trance $2.00 Ministrative expenses For example, administrative expenses should be 53.800 per mons plus $40 por course plus 55 per student. The company's sales should average $850 per student The company planned to run four courses weh a total of 63 studere, however actually ran four courses with a total of only 59 students. The actual operating results for September appear below Instructor wages Clour supplies utilities Campus rent TE Astrative 550, $11. $ 18,950 $ 1.90 $5,200 $ 2,140 53.71 Required: 1 Prepare the company's planning budget for September 2. Prepare the company's flexble budget for September 3. Calculate the revenue and spending variances for September Complete this question by entering your answers in the tabs below. Red Bed3 Prepare the company's exible budget for Sember Gourmand Corched Revenge F Das su C 1 Exercise 9-12 Working with More Than One Cost Driver (L09-1, LO9-2, LO9-3] 1 The Gourmand Cooking School runs short cooking courses at campus Management has certified two cost drivers it uses in its budgeting and performance reports the number of courses and the number of students. For example, the school might un two courses in a month and have a total of 63 students enrolled in those two courses Data concerning the company's cost formulas appear below Find Cost Contrast per Month Course Instructor was 32.90 Classroon supplies Utilities $123 $ Campus et Insurance $2. Administrative expenses 5). Mes TO For example, administrave expenses should be 53.800 per month plus $40 percourse plus $5 per student. The company's sales should average $850 per student The company planned to run fout courses with a total of 63 students, however it actually ran four courses with a total of only 59 , students. The actual operating results for September appear below Instructor was Close wolle utilities Campus rent Ainistrative e 51118 $18,758 $ 3. $ 5,200 $ 2,14 $ 3, Required: 1. Prepare the company's planning budget for September 2. Prepare the company's flexible budget for September 3. Calculate the revenue and spending variances for September Complete this question by entering your answers in the tablelow. Red 2 Required ) Calodate the revenue and spending variances for September. Indicate the che of each variance by selecting for favorable. "U" for unfavorable and enforno ero al metsas putevakes.) Demand Cing Actie Courses 50 500 11.100 1750 2101 3 ZT

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