Copy - BIU - A- $ - % -58 Mergea Center - Format Painter Font Alignment Number board 357.14 Determine the per unit cost for each dog. Fill in the blanks to get the per unit cost and fixed cost of each service Item Based on 5 grooms per day GROOMING item Shampoo Clipper(s) Bowls Towels Scissors Variable Costs 104 137 0.72 5.83 1.01 Groomet Rent Loan Utilities and Insurance Depreciation on heating system Cleaning Products: Odoban Cleaning Products: Simple Green Draw Total Fixed Costs Fixed Costs 2 080 01 30.95 20.00 28.57 395 2 08 236 200.00 Total Variable costs 9.97 $ 2.367.91 Based on 22 dogs per day for six days a week. Assume 25 operating days for kennel and 22 eight-hour work days for kennel attendant DAY CARE Item Variable costs Item Fixed Costs Day care attendant 2.88 Rent $ 232.14 Toys 0.27 Loan 150.00 Bowls 0.10 Utilities and insurance 14.29 Towels 1.40 Depreciation on heating system 29.64 Cleaning Products: Odoban 15.59 Cleaning Products: Simple Green 16.78 Draw 200.00 Total Variable Costs $ 4.74 Total Fored Costs $ 858.44 Item $ Based on 12 dogs per day. Assume 22 eight hour work days for kennel attendant BOARDING Item Variable costs Kennel attendant S 5.62 Depreciation on kennels Bowls 0.56 Rent Towels 0.87 Loan Utilities and insurance Depreciation on heating system Cleaning Products: Odoban Cleaning Products Simple Green Draw Total Variable Costs 7.35 Total Fixed Costs Fixed Costs 80.00 386.90 250.00 357.14 49.40 25.98 29.55 200.00 $ 1,378.97 Company Profile Cost Classification Variable Fixed instruction Mlestone 2 Contribubon Margin An G 2 Happy Dog! Grooming Co. MILESTONE 3 - Variance Analysis INSTRUCTIONS: 3 Prepare the variances and identify whether they are favorable or unfavorable The below website will provide further assistance with variances: http://accounting-simplified.com/management/variance-analysis/material/price.html 0 1 DATA FOR VARIANCE ANALYSIS: Standard Hours / Qty 150 $ Standard Rate 4 Actual Hours / Qty 180 $ Actual Rate 6 12.00 11.50 Grooming Labor Grooming Materials 8 1,000 $ 2.00 1.200 $ 3.00 0 1 2 3 Favorable/ Unfavorable Variance Groomer Direct Labor Time Variance (Actual Hours - Standard Hours) x Standard Rate $ 4 5 6 7 8 $ Groomer Direct Labor Rate Variance (Actual Rate - Standard Rate) * Actual Hours Direct Materials Quantity/Efficiency Variance (Actual Quantity - Standard Quantity) Standard Price $ 0 1 2 3 4 Direct Materials Price Variance (Actual Price - Standard Price) Actual Quantity 6 7 8 9 0 2 3 - Company Profile Cost Classification Variable Fored Instructions - Milestone 2 Contribution
