2.

Flight Caf is a company that prepares in-flight meals for airlines in its kitchen located next to the local airport. The companys planning budget for July appears below:

3. Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,500 pounds of oysters in August. The companys flexible budget for August appears below:

4.

Vulcan Flyovers offers scenic overflights of Mount St. Helens, the volcano in Washington State that explosively erupted in 1982. Data concerning the companys operations in July appear below:

5.

Jakes Roof Repair has provided the following data concerning its costs:

6.

Lavage Rapide is a Canadian company that owns and operates a large automatic carwash facility near Montreal. The following table provides data concerning the companys costs:

Fixed Cost per Month

Cost per Car Washed

Cleaning supplies				$	0.50
Electricity	$	1,200		$	0.07
Maintenance				$	0.20
Wages and salaries	$	4,000		$	0.20
Depreciation	$	8,000
Rent	$	2,100
Administrative expenses	$	1,400		$	0.02

For example, electricity costs are $1,200 per month plus $0.07 per car washed. The company expected to wash 8,200 cars in August and to collect an average of $6.20 per car washed.

The actual operating results for August appear below.

7.

8.

The Gourmand Cooking School runs short cooking courses at its small campus. Management has identified two cost drivers that it uses in its budgeting and performance reportsthe number of courses and the total number 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 companys cost formulas appear below:

Flight Caf is a company that prepares in-flight meals for airlines in its kitchen located next to the local airport. The company's planning budget for July appears below: Flight Caf Planning Budget For the Month Ended July 31 Budgeted meals (q) Revenue ($4.30q) 25,000 107,500 xpenses Raw materials ($1.90q) Wages and salaries ($6,400 $0.20q) Utilities ($2,200 +$0.05q) Facility rent ($3,800) Insurance ($2,500) Miscellaneous ($700 $0.10q) 47,500 11,400 3,450 3,800 2,500 3,200 Total expense 71,850 Net operating income 35,650 In July, 26,000 meals were actually served. The company's flexible budget for this level of activity appears below