Amboy Specialty Foods Cases Sold Selling Price per Case Last Quarter Current Quarter 100,000 115,000 26.00 $ 26.25 6.00 Cost Inputs Pounds of Cheese Per Case Pounds of Block Cheese Purchased & I Cost per Pound Block Cheese $ Direct Labor Hours Per Case Direct Labor Rate Per Hour Variable Manufacturing Per Case $ Selling and General Administration 600,000 3.00 $ 0.10 $15.00 3.00 $ 150,000 $ 6.60 759,000 3.30 0.12 $15.25 3.35 165,000 EA $ #1) Amboy Specialty Foods Income Statement Last Quarter Current Quarter Difference Cases Sold Sales Revenue Variable Cost of Goods Sold Material (cheese) Direct Labor Variable Overhead Variable Cost of Goods Sold: Contribution Margin Selling & General Administration Operating Income Amboy Specialty Foods Income Statement (per case) Last Quarter Current Quarter Difference Sales Revenue Variable Cost of Goods Sold Material (cheese) Direct Labor Variable Overhead Variable Cost of Goods Sold: Contribution Margin n/a #4) Amboy Specialty Foods Income Reconciliation Operating Income Last Quarter Sales Variances Sales Volume Variance Sales Price Variance Total Sales Variances Manufacturing Variances Direct Material Price (Block Cheese) Direct Material Usage (Block Cheese) Direct Labor Rate Direct Labor Efficiency Variable Mfg Overhead Spending Total Manufacturing Variances SG&A Variance Operating Income Current Quarter