Budget Reconciliation Report Impact of Transfers Revised Budget Reconciliation France Italy Spain Total France Italy Spain Total France Italy Spain Total Planning Budget Profit 976 436 977 2,388 976 436 977 2,388 Activity Variances Sales Mix Variance (146) 2 5 (140) 91) (91) (55) 2 5 (49) Sales Quantity Variance 997 51 (216) 832 1,171 1,171 (174) 51 (216) (339) Total Activity Variances 851 52 (211) 692 1,080 0 1,080 (229) 52 (211) (388) Revenue & Spending Variances Revenue Variances Revenue Variance - Ice-cream (556) 17 (286) (824) (535) (535) (21) 17 (286) Revenue Variance - Distribution 43 0 (5) 37 0 43 0 (5) 37 Revenue Variance - Specialty 75 (11) 0 64 0 75 (11) 0 64 Total Revenue Variance (438) 6 (291) (723) (535) 0 (535) 97 6 (291) (188) Cost of Goods Sold Variances Variable Price Variances MPV Dairy - Ice-cream 138.019 (113.717) (102.301) (78) 11 (61) (50) 127 (114) (41) (28) MPV Other - Ice-cream 21.133 11.806 7.885 41 4 (12) (8) 17 12 20 49 LRV Labor - Ice-cream 1.436 0.1814 0.0561 2 (10) (8) (1) 0 10 10 MPV Dairy - Specialties 21.0329 (17.8688) (25.3284) (22) 0 21 (18) (25) (22 ) MPV Other - Specialties 2.265733 4.1910 (15.1759) (9) 0 2 4 (15) (9 ) LRV Labor - Specialties 10.92655 0.4540 0.7745 12 0 11 0 12 Total Variable Price Variances 195 (115) (134) (54) 17 (83) (66) 178 (115) (51) 12 Variable Quantity Variances MQV Dairy - Ice-cream (39.7436) 53.3104 (1,550.590) (1,537) (3) (1,074) (1,077) (37) 53 (477) (460) MQV Other - Ice-cream (77.3379) 7.6221 (235.097) (305) (14) (383) (397 ) (63) 8 148 92 LEV Labor - Ice-cream (0.4676) 2.9217 (2.122) (1) (46) (47) 1 3 44 47 MQV Dairy - Specialties (33.4990) (35.956) (61.372) (131) O (33) (36) (61) (131) MQV Other - Specialties 35.0572 (6.041) (50.014) (21) 0 35 (6) (50) (21) LEV Labor - Specialties (3.3893) (8.652) (8.421) (20) 0 (3) (9) (8) (20 Total Variable Price Variances 119) 13 (1,908) (2,014) (18) 1,503) (1,521) (101) 13 (405) (493 ) Total Cost of Goods Sold 75 102) (2,042) (2,068) (1) (1,586) (1,587) 76 (102) (456) (481 Fixed Costs Variance E 92 E 26 E 124 241 376 1,756 2,132 (284) 26 (1,633 ) (1,891 ) Total Revenue & Spending Variances (605) 82 1,627 1,104 (910) (170) (1,080) 305 82 1,797 2,184 Actual Results Profit 1,581 354 (651) 1,284 1,581 354 (651) 1,284