Identify any behavioral effects of standard costing in this case.

Exhibit 2 French Region, 2009 Results Variance rott Plan Volume Euros (000) (000) Actual Volume Euros 000) (000) Sales Data Sales ice-cream (volume in litres) Sales specialties (litres) Revenue from distribution Total Sales 4,010 445 17.879 3,661 4,618 405 20.005 3,377 2.126 (284) F U F 79 79 TITIC 4,455 21,540 5,023 23,461 1,921 Cost of Goods Sold Cost ice-cream Dairy ingredients (litres) Other ingredients (100 gr.) Labor (hours) 2.887 1,844 38.29 7.893 2,841 371 3,317 2,047 43.56 9.142 3,186 438 (1.249) (345) (67) U U 368 410 316 40.03 1.121 693 388 8,233 106 38 1,015 655 362 8,663 298 36.02 F F F F 26 430 (118) U 2,324 467 Cost specialties Dairy ingredients (litres) Other ingredients (100 gr.) Labor (hours) Contribution margin Other Costs Supervision, energy. maintenance... Depreciation Operating margin Selling and Administrative Expenses Delivery expenses Depreciation of trucks Selling expenses Advertising Administrative salaries and expenses Allocated central office expenses Profits before Interest and Taxes 2,206 467 5,560 5,872 312 F 861 507 1,078 1,141 788 158 1.027 908 510 1,139 1,070 810 (47) (3) (61) 71 (22) (35) 215 U U U F U U F CCCCC 193 1.242 94 Identifiable Assets Cash (average) Accounts Receivable (average) Plant and equipment (net of depreciation 2,322) Total Identifiable assets Conditions for tourism Average summer temperature 580 4,713 141 634 4.726 5.501 (47) (54) (13) (114) 29.8 C 29.2C Exhibit 3 Italian Region, 2009 Results Varian Profit Plan Volume Furos C000) (000) Actual Volume Euros ('000) (000) 2.480 2.453 272 2,725 10.967 2.232 13,199 276 11.106 2 253 13,359 139 21 160 F F 2,756 1.864 1,275 33.10 4,963 1.885 300 1,895 1.296 36.03 4.986 1.932 328 (23) (47) (28) CCC 259 196 24.24 689 425 220 4,717 257 197 23.29 676 430 212 4,795 13 F (5) U 8 F 78 F Sales Data Sales ice-cream (volume in litres) Sales specialties (litres) Total Sales Cost of Goods Sold Cost ice-cream Dairy ingredients (litres) Other ingredients (100 gr.) Labor (hours) Cost specialties Dairy ingredients (litres) Other ingredients (100 gr.) Labor (hours) Contribution margin Other Costs Supervision, Energy, terenie --- Depreciation Operating margin Selling and Administrative Expenses Delivery expenses Depreciation of trucks Seling expenses Advertising Administrative salaries and expenses Rent Allocated central office expenses Profits before Interest and Taxes Identifiable Assets Cash (average) Accounts Receivable (average) Plant and equipment (net of depreciation 3.200) Total identifiable assets 1.142 109 3,466 1.135 109 3,551 85 F 329 198 314 1,328 558 122 158 459 315 198 344 1.288 574 122 193 517 14 F U (30) U 40 F (16) U CTCCT (35) 58 TC 94 377 2.763 3.234 108 357 2.764 3.229 (14) 20 (1) Conditions for tourism Average summer temperature 29.7C 29.8'C Exhibit 4 Spanish Region, 2009 Results Variance Profit Plan Volume Euros ('000) (000) Actual Volume Euros (000) (000) 3,685 409 16.294 3.330 19,624 3,575 400 3,975 15,507 3.251 18,758 (787) (79) (866) CCC U U 4,094 Sales Data Sales ice-cream (volume in litres) Sales specialties (litres) Total Sales Cost of Goods Sold Cost ice-cream Dairy ingredients (litres) Other ingredients (100 gr.) Labor (hours) 2,653 1.769 34.37 6,923 2,670 279 2.175 1.450 29.21 5,607 2.202 238 1,316 F 468 F 41 F 381 299 37.09 994 633 301 7,824 362 275 34.73 933 571 283 8,924 61 F 62 F 18 F 1,100 2.145 391 (21) U U 2,166 391 2.126 4,241 5,288 12.126) (1,047) CC 736 413 (22) Cost specialties Dairy ingredients (litres) Other ingredients (100 gr.) Labor (hours) Contribution margin Other Costs Supervision, energy. maintenance.... Depreciation Transfer from France Operating margin Selling and Administrative Expenses Delivery expenses Depreciation of trucks Subcontracted transportation Selling expenses Advertising Administrative salaries and expenses Rent Allocated central office expenses Profits before Interest and Taxes Identifiable Assets Cash (average) Accounts Receivable (average) Plant and equipment (net of depreciation 1,669) Total identifiable aspeto Conditions for tourism Average summer temperature 758 424 77 786 1,408 644 100 193 1149) (11) (77) 41 (2) (24) 827 1,406 620 100 158 1028 CCCCC (35 (1177) U 94 423 4.764 6.281 98 266 4.837 5.201 156 (73) 80 30.2" C 28.5 C