A C D G H K L M N Units Dollar per Unit 2 3A - 38 Actual Original Budget Variance Flexible Budget Flex Budget Var Actual Budget Actual Budget 5 Variance 1 Revenue 4 Consignment S 5,132 543 5 5,564031 5 (431,490) 5 6,306,635 5 (1, 174,092.34) Consignment 6151 88 5427 5 5 814 30 5 1,025.16 5 (190.85) 5 Inventory 1% 43,174 5 46 805 (3,632) 5 26,845 5 16,129 38 |Inventory 146.25 295 21 5 183 55 5 111.65 6 Shipping 541,787 5 589 530 (45,743) 5 685,567 5 (141,775.68) Shipping 5041.25 5195 5 90.01 5 11348 5 (23.47) 7 Handling 16,195 5 17.559 (1,363) 5 13,851 2,141 12 Handling 1976 25 2505 5 8.20 5 701 5 1.19 Service 119 345 5 129 184 (10,039) 5 129 184 (10,039.00) Service 1125 112 5 5 1,050.84 5 1,150.08 5 (89.24) Total Revenue 100%% 5,855045 5 6347,312 5 (492.2671 5 7.162 279 5 (1.307.234) 14428.13 13495 10 11 Variable Costs 12 Consignment 8795 5 1 418 662 5 1,727,921 5 289 259 5 4,225,467 5 786,805 Consignment 6151 88 5427 5 5 558.96 5 685.86 5 127.90 13 Inventory 8,272 5 8.959 697 5,144 5 (3,128) Inventory 146 25 259 56 56 5 35.17 5 (21.39) 14 Shipping 12% 464,225 5 501 276 5 39,051 5 585,258 5 121,031 Shipping 6041.25 5195 76.84 5 95.88 5 20101 15 Handling 1 1,067 5 11,998 9.465 5 (1,602) Handling 1976 25 2505 5 5.60 5 4.79 5 (0.81) 16 Service 1% 21,172 25,771 5 1.909 25,771 5 1,999 Service 1 12 5 112 5 5 211 31 5 279.08 5 17.77 17 Total V.C. 100%% 1.945 998 5 4 277,914 5 131 916 5 4.851,105 5 905,107 18 19 Contribution Margin 20 Consignment 119% 1,691 881 5 1,836,112 5 (142,231) 5 2,081,168 5 (387.287)Consignment 6151 88 5427 5 5 275 14 5 138 10 5 (62.95) 21 Inventory 14,902 5 17,817 (2.935) 5 21,701 5 13,201 Inventory 146.25 255 218.65 5 148 18 5 90.26 22 Shipping 15% 79 562 5 86 254 5 (6,692) 5 100,305 (20,743) Shipping 5041.25 5195 5 13 17 5 16.60 5 (3.43) 21 Handling 5,129 5 5.561 (432) 5 4,387 5 742 Handling 1976 25 2505 5 2.60 5 2.21 3 0 10 24 Service 95 571 5 101 613 5 (8,040) 5 101,613 5 18,040 Service 112 5 1 12 51 849 54 5 921 00 5 (71.46) 25 Total C.M. 179% 1.909 047 5 2069 178 5 2311.174 5 402.127 26 27 Fixed Cost 185 414 5 187 500 5 1,056 5 387 500 5 1,056 28 19 Operating Income 5 1.522 614 5 1.681 878 5 (159.265) 5 1,921,674 5 (403,193) 10 (159.2651 5 1.921,674 5 (401,061) 71 17 14 15 16 17