1 The following table contains a hypothetical partial master budget performance report for DivineDivine Fudge Company. Fill in the missing amounts. Be sure to indicate whether variances are favorable (F) or unfavorable (U). (Enter the variances as positive numbers. Label each variance as favorable (F) or unfavorable (U). If the variance is 0, make sure to enter in a "0". A variance of zero is considered favorable.)

2 Carling Industries has gathered the following information about the actual sales revenues and expenses for its pharmaceuticals segment for the most recent year. Budgeted data for the same time period for the pharmaceutical segment are as follows (all data is in millions): Prepare a segment margin performance report for the pharmaceutical segment. Calculate the variance and a variance percentage for each line in the report. Round to the nearest hundredth for the variance percentages (for example, if your answer is 16.2384%, round it to 16.24%).

The following table contains a hypothetical partial master budget performance report for Divine Fudge Company. EB (Click the icon to view the partial master budget performance report.) Fill in the missing amounts. Be sure to indicate whether variances are favorable (F) or unfavorable (U). (Enter the variances as positive numbers. Label each varlance as favorable (F) or unfavorable (U). If the variance is 0, make sure to enter in a "O". A variance of Data Table Flexible Budg Divine Fudge Company Flexible Budget Performance Report: Sales and Operating Expenses For the Year Ended December 31 Flexible Budget Flexible Sales volume (number of cases sold) Actual Variance Budget Volume Variance Master Budget 13,300 13,300 12,000 Sales volume (number of cases sold) Sales revenue ($29 per case) Less variable expenses $385,700 379,200 348,000 Sales expense ($5 per case sold) Sales revenue ($29 per case) Shipping expense ($1 per case sold) Less variable expenses: Sales expense (S5 per case sold) Contribution margin 63,900 66.500 60,000 11,700 13.300 Shipping expense ($1 per case sold) 12,000 Contribution margin 303,600 305,900 276,000 Less fixed expenses Salaries 9,200 Choose from any list or enter any number i 9,400 9,200 1,500 Office rent 1,500 1,500 part remaining $ 295,200 292,700 265,300 Operating income 10-19A (similar to) Data Table Carling Industries has gathered the following information about the actual sales revenues and expenses for its pharmaceuticals segment for the most recent year. C (Click the icon to view the actual data.) Pr ent. Round to answer is Budgeted data for the same time period for the pharmaceutical segment are as follows (all data is in millions) EB (Click the icon to view the budgeted data.) Direct Fixed Manufacturing Overhead ....$90,900 Direct Fixed Operating Expenses .. . . . . ..$ 27,300 i Data Table Common Fixed Expenses $17,340 Print Done 8,700 Budgeted sales in units Budgeted average selling price per unit .. . . . . . . . . . . . . . . . . . $ 110 Variable Cost of Goods Sold per unit. . . . . . .. . . . . . . . . . . . . . . . . ...$ Variable Operating Expenses per unit .. . .. . . . . . . .. . _ . . . . . .. . . . . . . $ Direct Fixed Manufacturing Overhead (in total) . .. . . ...$ 90,000 . . . . Direct Fixed Operating Expenses (in total) .. . . ...$26,000 .. . . . . . . $17,000 Common Fixed Expenses Allocated to the Pharmaceutical Segment er