Due to erratic sales of its sole producta high-capacity battery for laptop computersPEMInc, has been experiencing financial difficulty for some . The companys contribution format income statement for the most recent month is given below. Sales ( K $per Variable expenses Contribution margin Fixed expenses Net operating loss $ 266,000 133,000 $ (15, 000)

The SL od bank, a private chanty party supported by government is tocated on the Caribbean and Of SL LUCHThe blood bank has just finished its operations for September which was a very busy month due to a powerful hurricane that it neighboring Islands causing manjuries. The hurricane largely bypassed St. Lucia, but residents of St. Lucia willingly donated their blood to help people on the island. As a consequence, the blood bank collected and processed over 20% more blood than had been originally planned for the month A report prepared by a government official competing actual costs to budgeted costs for the blood bank appears below. Continued support from the government depends on the blood bank's ability to demonstrate control over its costs Pur the oth findest see Actual Plaing budet Variance liters of blood collected 48 Medical supplies $ 7.54455,000 1,144U 5.07 4,896 quien depreciation 3,00 2.70 310U Rent 1,100 1,100 Utilities 624 550 74U Aitration SU Total expense $ 20,74 520,254 2,410 The managing director of the blood bank was very unhappy with this report, claiming that his costs were higher than expected due to the emergency on the neighboring islands. He also pointed out that the additional costs had been fully covered by payments from grateful recipients on the other islands. The government official who prepared the report countered that all of the figures had been submitted by the blood bank to the government he was just pointing out that actual costs were a lot higher than promised in the budget The following cost formulas were used to construct the planning budget Controls medical supplies $12.500 1024 Equipment depreciation 12.70 $1,1 Utilities 315e Ministration $10.02.14