A flexible budget(sales hours) is calculated by Actual sales hours*Budgeted selling rate per hour

or Actual sales hours*Actual selling rate per hour

pls calculate

B C D m F Parameters - budget w NP 1 2 3 1 Quarters 3 2 4 Year Growth % 3,500 2,500 1,000 3,900 2,700 1,200 3,900 3,000 900 4,100 2,800 1,300 15,400 11,000 4,400 $40 $51 $40 $51 $40 $51 $40 $51 $ 22 $ 22 $ 22 $ 22 4 Sales (hours): 5 Budgeted total sales in hours 6 Budgeted commercial sales in hours 7 Budgeted residential sales in hours 8 Selling rate( $/hr): 9 Selling price per hour (commercial) 10 Selling price per hour (residential) 11 12 Direct labour expense ($/hr): 13 14 Cleaning Supply usage ( litre / labour hour): 15 Commercial 16 Residential 17 18 Cleaning Supply expense ($/litre)): 19 20 Fixed overhead: 21 Receptionist 22 Depreciation 23 Gas 24 Maintenance 25 0.25 0.25 0.15 0.25 0.15 0.25 0.15 0.15 $ 4.50 $ 4.50 $ 4.50 $ 4.50 $ 5,000 $ $ 9,000 $ $ 1,750 $ $ 1,000 $ 5,000 $ 9,000 $ 1,750 $ 1,000 $ 5,000 $ 5,000 $ 9,000 $ 9,000 $ 1,750 $ 1,750 $ 1,000 $1,000 $ 20,000 36,000 7,000 4,000 26 I J L M N 0 P Q K Parameters - actual Quarters 2 3 4 Year Sales ( hours): Actual total sales Actual sales - commercial Actual sales - residential Selling rate ($/hr): Actual selling price - commercial Actual sellling price - residential 1 Quarter over quarter change>>> 3,550 2,400 1,150 3,950 2,700 1,250 3,800 2,800 1,000 4,200 3,000 1,200 15,500 10,900 4,600 $45 $45 $45 $50 $45 $50 $50 $50 Direct labour expense ($/hr): $ 21 $ 21 $ 21 $ 21 Actual Cleaning Supply usage ( litre / labour hour): Commercial Residential 0.18 0.09 0.18 0.09 0.18 0.09 0.18 0.09 Actual Cleaning Supply expense ($/litre)): $ 5.5 $ 5.5 $ 5.5 $ 5.5 Actual Fixed overhead: Receptionist Depreciation Gas Maintenance $ $ $ $ 6,200 $ 9,200 $ 1,775 $ 1,100 $ 6,200 $ 9,200 $ 1,775 $ 1,100 $ 6,200 $ 9,200 $ 1,775 $ 1,100 $ 6,200 $ 24,800 9,200 $ 36,800 1,775 $ 7,100 1,100 $ 4,400 16,740 Total no. of hours actually paid to employees Breakdown: Commercial Residential |Actual hours worked Direct labour cost 2,592 1,242 3,834 80,514 2,916 1,350 4,266 89,586 3,024 1,080 4,104 86,184 3,240 1,296 4,536 95,256 11,772 4,968 16,740 3,51,540 A B C m F G w NP 1 2 SCS Flexible budget for the period Jan-Dec '20 3 Quarters 3 1 4 Year 4 5 7 Sales budget 8 Sales Commercial 9 Sales residential 10 Total sales 11 12 13 Direct material budget 14 Variable costs commercial 15 Variable costs residential 16 Total variable costs 17 18 19 Labour budget 20 Commercial 21 Residential 22 Total labour 23 24 Fixed Overhead: 25 Receptionist 26 Depreciation 27 Gas 28 Maintenance 29 Total B C D m F Parameters - budget w NP 1 2 3 1 Quarters 3 2 4 Year Growth % 3,500 2,500 1,000 3,900 2,700 1,200 3,900 3,000 900 4,100 2,800 1,300 15,400 11,000 4,400 $40 $51 $40 $51 $40 $51 $40 $51 $ 22 $ 22 $ 22 $ 22 4 Sales (hours): 5 Budgeted total sales in hours 6 Budgeted commercial sales in hours 7 Budgeted residential sales in hours 8 Selling rate( $/hr): 9 Selling price per hour (commercial) 10 Selling price per hour (residential) 11 12 Direct labour expense ($/hr): 13 14 Cleaning Supply usage ( litre / labour hour): 15 Commercial 16 Residential 17 18 Cleaning Supply expense ($/litre)): 19 20 Fixed overhead: 21 Receptionist 22 Depreciation 23 Gas 24 Maintenance 25 0.25 0.25 0.15 0.25 0.15 0.25 0.15 0.15 $ 4.50 $ 4.50 $ 4.50 $ 4.50 $ 5,000 $ $ 9,000 $ $ 1,750 $ $ 1,000 $ 5,000 $ 9,000 $ 1,750 $ 1,000 $ 5,000 $ 5,000 $ 9,000 $ 9,000 $ 1,750 $ 1,750 $ 1,000 $1,000 $ 20,000 36,000 7,000 4,000 26 I J L M N 0 P Q K Parameters - actual Quarters 2 3 4 Year Sales ( hours): Actual total sales Actual sales - commercial Actual sales - residential Selling rate ($/hr): Actual selling price - commercial Actual sellling price - residential 1 Quarter over quarter change>>> 3,550 2,400 1,150 3,950 2,700 1,250 3,800 2,800 1,000 4,200 3,000 1,200 15,500 10,900 4,600 $45 $45 $45 $50 $45 $50 $50 $50 Direct labour expense ($/hr): $ 21 $ 21 $ 21 $ 21 Actual Cleaning Supply usage ( litre / labour hour): Commercial Residential 0.18 0.09 0.18 0.09 0.18 0.09 0.18 0.09 Actual Cleaning Supply expense ($/litre)): $ 5.5 $ 5.5 $ 5.5 $ 5.5 Actual Fixed overhead: Receptionist Depreciation Gas Maintenance $ $ $ $ 6,200 $ 9,200 $ 1,775 $ 1,100 $ 6,200 $ 9,200 $ 1,775 $ 1,100 $ 6,200 $ 9,200 $ 1,775 $ 1,100 $ 6,200 $ 24,800 9,200 $ 36,800 1,775 $ 7,100 1,100 $ 4,400 16,740 Total no. of hours actually paid to employees Breakdown: Commercial Residential |Actual hours worked Direct labour cost 2,592 1,242 3,834 80,514 2,916 1,350 4,266 89,586 3,024 1,080 4,104 86,184 3,240 1,296 4,536 95,256 11,772 4,968 16,740 3,51,540 A B C m F G w NP 1 2 SCS Flexible budget for the period Jan-Dec '20 3 Quarters 3 1 4 Year 4 5 7 Sales budget 8 Sales Commercial 9 Sales residential 10 Total sales 11 12 13 Direct material budget 14 Variable costs commercial 15 Variable costs residential 16 Total variable costs 17 18 19 Labour budget 20 Commercial 21 Residential 22 Total labour 23 24 Fixed Overhead: 25 Receptionist 26 Depreciation 27 Gas 28 Maintenance 29 Total