How do I make a flexible budget given the information? 
E22 =$F$22/4 B C D E F F G H T J L M N 0 Parameters - budget Parameters - actual Quarters 3 Quarters 2 1 2 4 Year 1 3 4 Year 4,160 2,900 5,060 3,530 1,530 4,460 3,110 1,350 5,360 3,740 1,620 19,040 13,280 5,760 Sales ( hours): Actual total sales Actual sales - commercial Actual sales - residential Selling price ( $/hr): Actual selling price-commercial Actual sellling price - residential 4,020 2,810 1,210 5,220 3,650 1,570 4,120 2,880 1,240 5,320 3,720 1,600 18,680 13,060 5,620 1,260 $ $ 37 $ 48 $ 37 $ 48 $ 37 $ 48 $ 37 $ 48 $ 37 48 $40 $50 $40 $50 $40 $50 $40 $50 $40 $50 $ 20 $ 20 $ 20 $ 20 Direct labour expense ( $/hr): $ 18 $ 18 $ 18 $ 18 0.2 0.1 0.2 0.1 0.2 0.1 0.2 0.1 Actual Cleaning Supply usage ( litre / labour hour): Commercial Residential 0.19 0.09 0.19 0.09 0.19 0.09 0.19 0.09 $ 5.50 $ 5.50 $ 5.50 $ 5.50 Actual Cleaning Supply expense ( $/litre)): $ 5.40 $ 5.40 $ 5.40 $ 5.40 1 2 3 4 Sales ( hours): 5 Budgeted total sales in hours 6 Budgeted commercial sales in hours 7 Budgeted residential sales in hours 8 Selling price ( $/hr): 9 Selling price per hour (commercial) 10 Selling price per hour (residential) 11 12 Direct labour expense ( $/hr): 4 13 14 Cleaning Supply usage ( litre / labour hour): 15 Commercial a 16 Residential - 17 18 Cleaning Supply expense ( $/litre)): 40 19 20 Fixed overhead: 21 Receptionist 22 Depreciation 23 Gas 24 Office Supplies 25 as 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 6,363 9,225 7,650 1,075 6,363 9,225 7,650 1,075 6,363 9,225 7,650 1,075 6,363 9,225 7,650 1,075 25,450 36,900 30,600 4,300 Actual Fixed overhead: Receptionist Depreciation Gas Office Supplies 6,010 9,225 7,300 990 5,770 9,225 7,940 950 5,915 9,225 7,450 975 6,325 9,225 7,275 1,215 24,020 36,900 29,965 4,130 20,735 Total no. of hours actually paid to employees Breakdown: Commercial Residential Actual hours worked Direct labour cost 3,119 1,343 4,462 80,320 4,052 1,743 5,794 3,197 1,376 4,573 4,129 1,776 5,905 106,294 14,497 6,238 20,735 104,296 82,318 373,226 Unproductive ( unbilled) factor 11% 11% 11% 11% 11% SUPER CLEAN Flexible budget for the period Jan-Dec '18 Quarters 3 1 2 4 Year Marks Sales budget Sales Commercial Sales residential Total sales 2 2 Direct material budget Variable costs commercial Variable costs residential Total variable costs 2 Labour budget Commercial Residential Total labour N Fixed Overhead: Receptionist Depreciation Gas Office Supplies Total Total E22 =$F$22/4 B C D E F F G H T J L M N 0 Parameters - budget Parameters - actual Quarters 3 Quarters 2 1 2 4 Year 1 3 4 Year 4,160 2,900 5,060 3,530 1,530 4,460 3,110 1,350 5,360 3,740 1,620 19,040 13,280 5,760 Sales ( hours): Actual total sales Actual sales - commercial Actual sales - residential Selling price ( $/hr): Actual selling price-commercial Actual sellling price - residential 4,020 2,810 1,210 5,220 3,650 1,570 4,120 2,880 1,240 5,320 3,720 1,600 18,680 13,060 5,620 1,260 $ $ 37 $ 48 $ 37 $ 48 $ 37 $ 48 $ 37 $ 48 $ 37 48 $40 $50 $40 $50 $40 $50 $40 $50 $40 $50 $ 20 $ 20 $ 20 $ 20 Direct labour expense ( $/hr): $ 18 $ 18 $ 18 $ 18 0.2 0.1 0.2 0.1 0.2 0.1 0.2 0.1 Actual Cleaning Supply usage ( litre / labour hour): Commercial Residential 0.19 0.09 0.19 0.09 0.19 0.09 0.19 0.09 $ 5.50 $ 5.50 $ 5.50 $ 5.50 Actual Cleaning Supply expense ( $/litre)): $ 5.40 $ 5.40 $ 5.40 $ 5.40 1 2 3 4 Sales ( hours): 5 Budgeted total sales in hours 6 Budgeted commercial sales in hours 7 Budgeted residential sales in hours 8 Selling price ( $/hr): 9 Selling price per hour (commercial) 10 Selling price per hour (residential) 11 12 Direct labour expense ( $/hr): 4 13 14 Cleaning Supply usage ( litre / labour hour): 15 Commercial a 16 Residential - 17 18 Cleaning Supply expense ( $/litre)): 40 19 20 Fixed overhead: 21 Receptionist 22 Depreciation 23 Gas 24 Office Supplies 25 as 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 6,363 9,225 7,650 1,075 6,363 9,225 7,650 1,075 6,363 9,225 7,650 1,075 6,363 9,225 7,650 1,075 25,450 36,900 30,600 4,300 Actual Fixed overhead: Receptionist Depreciation Gas Office Supplies 6,010 9,225 7,300 990 5,770 9,225 7,940 950 5,915 9,225 7,450 975 6,325 9,225 7,275 1,215 24,020 36,900 29,965 4,130 20,735 Total no. of hours actually paid to employees Breakdown: Commercial Residential Actual hours worked Direct labour cost 3,119 1,343 4,462 80,320 4,052 1,743 5,794 3,197 1,376 4,573 4,129 1,776 5,905 106,294 14,497 6,238 20,735 104,296 82,318 373,226 Unproductive ( unbilled) factor 11% 11% 11% 11% 11% SUPER CLEAN Flexible budget for the period Jan-Dec '18 Quarters 3 1 2 4 Year Marks Sales budget Sales Commercial Sales residential Total sales 2 2 Direct material budget Variable costs commercial Variable costs residential Total variable costs 2 Labour budget Commercial Residential Total labour N Fixed Overhead: Receptionist Depreciation Gas Office Supplies Total Total
