Identify budgeted unit cost and unit price information and compare with actual results (i.e., budgeted unit cost, budgeted unit price, actual unit cost, actual unit price) for each division. Please interpret your findings.

For the exclusive use of b. Jones, 2022. 1970 Compepile de Trol, S.A Exhibit 1 Examples of Standards for the 2009 Profit Plan (Spanish Region) Standards Percentage of volume from speciales Spain 10% Saling prices in Euros) Ice cream (per fire) Specialties per litre) 4.42 8.13 Manufacturing costs in Euros) Dalry i-cream (perie) Other ingredients ice-cream (sugar, favor, etc. per 100 grama) Other ingredients speciales (sugar, flavor, etc. per 100 grama) Labor (wage per hour) Labor hours ice-cream (ites per hour) Labor hours specialties (res per hour) 2.61 1.51 2.12 8.13 107.20 11.04 Volume Dairy ingredients-on-cream of volume) Other ingredients loe cream (grama perlite) Dairy ingredients-speciales (of volume) Other ingredients specialties (grams per tro) 72% 48 93% 73 that you are coming 2002 www.citrom 222002 For the exclusive use of b. Jones, 2022. Compagnie du TSA Exhibit 2 French Region. 2009 Results Variane Pratit Plan ED COOC 000 Actual Vol Euros OG) F Sales Data Salon ice-cream (volume in tres) Sales specialties res) Revenue from distribution Total Sales 4,010 445 17,670 3,661 4,618 405 20.005 3,377 29 23.461 2,126 (284) 279 1,821 F F 21,540 5,023 Cost of Goods Sold Costice-cream Dairy ingredients tres) Other ingredients (100 gr.) Labor hours) 2.687 1,844 38 29 7,893 2.841 371 3,317 2017 43.50 9.142 3,166 438 (1.243) U (345) U (67) U Cost speciais Dairy ingredients (tres) Other ingredients (100 gr.) Labor hours) Contribution margin 410 316 40:03 1.125 693 368 298 36.02 1,015 555 362 8.663 105 38 26 430 F F F 8,233 (118) U Other Costs Supervision, energy, maintenance Depreciation Operating margin 2,206 462 5,560 2.324 457 5,872 312 F U son 510 (47) (3) 1,139 (61) Selling and Administrative Expenses Delivery expenses Depreciation of trucks Selling expenses Advertising Administrative salaries and expenses Allocated central office expenses Prefits before interest and Taxes 861 507 1,078 3.141 788 1158 1.627 : U F 0 1,070 810 193 1242 71 (22) 35 215 F loentifiable Assets Cash (average) Accounts Receivable (average) Plant and equipment (net of depreciation E 2.322) Total Identifiable assets 94 580 4718 5.387 141 634 4772 5.591 (47) (54) (13) (114 Conditions for tourism Average summer imperature 29.3 C 29.2C The documentaried for use only by brancaleone Marow Accounting Song 2022 bytes from J2022 2022 For the exclusive use of b. Jones, 2022. For the exclusive use of b. Jones, 2022. 19. CSA Exhibit Italian Region, 2009 Results Prontas Wim 000 Vo Actual ure co 15.100 Sales Data Salonice-cream (volume in real Sa speciales Total Sales 2,453 272 2.725 10.07 2.232 13, 276 2.755 130 21 160 F F F U TA 1,275 33.10 4,905 1. 300 1,895 1.296 3503 4.00 1,932 23 47 (28) CCC Cost of Goods Sold Co-cream Daily ingredients tres) Che ingredien (0 Labor hours Contacts Dairy ingredients (es) Other Ingredient (100 g Labor hours) Contribution margin 259 190 2424 080 425 220 4,717 257 197 23.29 F U 676 430 212 4,795 13 (5) 8 TS F 7 F 1.142 102 3.466 1.135 109 3,551 BS F Other Costs Supervision, energy, maintenanc.- Copron Operating margin Selling and Administrative Expenses Delivery ex Depreciation of Sole expenses Advertising Administrative salaries and expen Rent Alocated central office expenses Profits before Interest and Taxes 326 19 314 1.328 558 122 315 100 34 1.288 574 122 199 512 (30) 40 (16) F U 50 F Ide: Sets Cath (average) Accounts Receivable (average) Plant and equipment (net of depreciation 3.200) Total Identifiable assets Conditions for tourism Average summer temperature 29.7C 94 377 2.763 3,214 108 357 2244 3.22 (14) 20 (1) 29810 7 The document wordt only by brendah Manager According Song 2002 by The Low Univery from Jan 2002 2002 For the exclusive use of b. Jones, 2022. CFSA 1- Ich Spanish Region, 2009 Reis rodita Variance A Volum Euros 00 LAS Sales Data Sales -cream (volume in Salespectes Total Sales 3.575 400 3,975 16.294 2.330 18,624 15.507 3261 16.758 U U 1787) 09 (666) 4,694 Cost of Goods Sold Gostora Dary ingredients Over ingredients (100) Labor hours) 2,653 1.760 3437 6.023 2.070 279 2.775 1.450 29.24 F F 1 316 466 41 2,202 230 381 299 27.09 994 633 391 TA24 352 275 34.73 933 571 263 1,924 63 2 18 1.100 F F 1 F 125) 2.145 301 2,106 391 2.120 4,241 CCC 5253 12.128) (1.047) Cost species Daly ingredientes) Oher ingredients (100 gr.) Labor Chours) Contribution margin Other Costa Supervision, energy, maintenance Deprecision Transfer from France Operating margin Selling and Administrative Expenses Delivery expenses Depreciation of sucks Subcontracted transportation Seling expenses Advertising Administrates and ecpenses Rent Allocated central office expenses Profits before Interest and Taxes 7:36 413 U F 827 1.400 620 100 159 758 22) 424 (11) 77 (77) 786 41 1.408 (2) 644 (24) 100 135 1693 11.1271 CCCCC 1,025 GE Identifiable Assets Cash (average Accounts Receivable (average) Plant and equipment (net of depreciation 1,669) Total Identifiable assets 91 423 4.ZA 5,281 98 206 48312 5.201 (4) 156 (73) 89 Conditions for tourism Average summer te pere 30.2C 28.5C 8 This document wordt only by brandare in raportal Accounting SpretyThgewinntrom 2002 - 2012 For the exclusive use of b. Jones, 2022. TESA Exhibit 2009 eram Tens between France and Spain Cew Ingredientecostar live our Volume transferred on or All Costa in Euro) Daly Ingredients Over ons Labor 2.70 16 0.00 1.194 416 0.05 279 Alcald Faud Costs (nurs) Oh Depreciation SLA expenses 0.40 0.00 0.04 23 0.17 101 5% poftmals 1.53 2.125 Total transfer price 9 horro y bridal fonte Merling Sorg 2002 The 22222 SNA For the exclusive use of b. Jones, 2022 17.01 Copper SA Exhibit 6. Historical Data Temperature and Sales Volume Year 1995 19 TOY 1995 1999 2000 2001 2002 2000 2004 2005 2008 27.3 9.94 France Temperature Sales Volume Volume Growth dege | true. 27.7 1 344 202 1435 E.TS 204 1.484 3.45 300 1,714 15.5 32.0 18 -2.3% 300 2.208 11.3 2.400 12.7% 308 2.761 TO 0% 300 2.900 8.6% 29,7 3.216 7.3% 30.2 3.446 7.1% 200 3.797 10.2% 29.4 4,087 7.6% 9.0% 29.8C 9.1% 30.5 2007 2008 2009 budget Average Year 1995 1024 20.29 1996 1997 1998 1999 2000 2001 2002 2003 Spain Temperature Sales Volume Volume Growth degrees Celsius) 000 litre 308 100 312 1.272 18.0% 200 1.402 31.6 1.685 29.6 1,852 9.9% 28.3 2.006 8.3% 28.0 1,964 -2.1% 275 2,033 3.5% 299 2,231 9.8% 2481 112% 318 2684 82% 324 3.036 13.1% 304 3,346 10.2% 310 3.722 113% 4,094 10.0% 30.2C 10.2% 2005 2006 2007 2008 2009 budget Average 10 The documents with rely by wash Managerial counting Spring 2002 by Ted H. Lewis University from Jan 2022 200 For the exclusive use of b. Jones, 2022. Campegi SA 199.0 Exhibit 6 Historical Data-Temperature and sales Volume Continued) Year Velme Growth Italy Sales Volume 000 192 1,036 5,543 1434 Teatre ges 322 304 288 31.8 261 22 29.0 28.3 30.1 30.0 10.15 10.3% 25.8% 51% 2000 2001 2002 2003 2004 2005 2000 2007 2006 2009 budget) Average 4508 19 0.75 8.0% 57% 1,721 4,672 2000 2433 2725 11.7% 10.4% 12.0% 12.0% 20 TC Exhibity Compagnie du Froid S.A Mission Statement Compagnie du Frald, SA exists to offer customers the best in iced summer refreshments. We work as a team to produce and market only premium quality products that are known for innovation, quality, and value. In everything we do, we strive to delight our customers and offer an experience that reflects summer fun and relaxation 11 For the exclusive use of b. Jones, 2022. 1970 Compepile de Trol, S.A Exhibit 1 Examples of Standards for the 2009 Profit Plan (Spanish Region) Standards Percentage of volume from speciales Spain 10% Saling prices in Euros) Ice cream (per fire) Specialties per litre) 4.42 8.13 Manufacturing costs in Euros) Dalry i-cream (perie) Other ingredients ice-cream (sugar, favor, etc. per 100 grama) Other ingredients speciales (sugar, flavor, etc. per 100 grama) Labor (wage per hour) Labor hours ice-cream (ites per hour) Labor hours specialties (res per hour) 2.61 1.51 2.12 8.13 107.20 11.04 Volume Dairy ingredients-on-cream of volume) Other ingredients loe cream (grama perlite) Dairy ingredients-speciales (of volume) Other ingredients specialties (grams per tro) 72% 48 93% 73 that you are coming 2002 www.citrom 222002 For the exclusive use of b. Jones, 2022. Compagnie du TSA Exhibit 2 French Region. 2009 Results Variane Pratit Plan ED COOC 000 Actual Vol Euros OG) F Sales Data Salon ice-cream (volume in tres) Sales specialties res) Revenue from distribution Total Sales 4,010 445 17,670 3,661 4,618 405 20.005 3,377 29 23.461 2,126 (284) 279 1,821 F F 21,540 5,023 Cost of Goods Sold Costice-cream Dairy ingredients tres) Other ingredients (100 gr.) Labor hours) 2.687 1,844 38 29 7,893 2.841 371 3,317 2017 43.50 9.142 3,166 438 (1.243) U (345) U (67) U Cost speciais Dairy ingredients (tres) Other ingredients (100 gr.) Labor hours) Contribution margin 410 316 40:03 1.125 693 368 298 36.02 1,015 555 362 8.663 105 38 26 430 F F F 8,233 (118) U Other Costs Supervision, energy, maintenance Depreciation Operating margin 2,206 462 5,560 2.324 457 5,872 312 F U son 510 (47) (3) 1,139 (61) Selling and Administrative Expenses Delivery expenses Depreciation of trucks Selling expenses Advertising Administrative salaries and expenses Allocated central office expenses Prefits before interest and Taxes 861 507 1,078 3.141 788 1158 1.627 : U F 0 1,070 810 193 1242 71 (22) 35 215 F loentifiable Assets Cash (average) Accounts Receivable (average) Plant and equipment (net of depreciation E 2.322) Total Identifiable assets 94 580 4718 5.387 141 634 4772 5.591 (47) (54) (13) (114 Conditions for tourism Average summer imperature 29.3 C 29.2C The documentaried for use only by brancaleone Marow Accounting Song 2022 bytes from J2022 2022 For the exclusive use of b. Jones, 2022. For the exclusive use of b. Jones, 2022. 19. CSA Exhibit Italian Region, 2009 Results Prontas Wim 000 Vo Actual ure co 15.100 Sales Data Salonice-cream (volume in real Sa speciales Total Sales 2,453 272 2.725 10.07 2.232 13, 276 2.755 130 21 160 F F F U TA 1,275 33.10 4,905 1. 300 1,895 1.296 3503 4.00 1,932 23 47 (28) CCC Cost of Goods Sold Co-cream Daily ingredients tres) Che ingredien (0 Labor hours Contacts Dairy ingredients (es) Other Ingredient (100 g Labor hours) Contribution margin 259 190 2424 080 425 220 4,717 257 197 23.29 F U 676 430 212 4,795 13 (5) 8 TS F 7 F 1.142 102 3.466 1.135 109 3,551 BS F Other Costs Supervision, energy, maintenanc.- Copron Operating margin Selling and Administrative Expenses Delivery ex Depreciation of Sole expenses Advertising Administrative salaries and expen Rent Alocated central office expenses Profits before Interest and Taxes 326 19 314 1.328 558 122 315 100 34 1.288 574 122 199 512 (30) 40 (16) F U 50 F Ide: Sets Cath (average) Accounts Receivable (average) Plant and equipment (net of depreciation 3.200) Total Identifiable assets Conditions for tourism Average summer temperature 29.7C 94 377 2.763 3,214 108 357 2244 3.22 (14) 20 (1) 29810 7 The document wordt only by brendah Manager According Song 2002 by The Low Univery from Jan 2002 2002 For the exclusive use of b. Jones, 2022. CFSA 1- Ich Spanish Region, 2009 Reis rodita Variance A Volum Euros 00 LAS Sales Data Sales -cream (volume in Salespectes Total Sales 3.575 400 3,975 16.294 2.330 18,624 15.507 3261 16.758 U U 1787) 09 (666) 4,694 Cost of Goods Sold Gostora Dary ingredients Over ingredients (100) Labor hours) 2,653 1.760 3437 6.023 2.070 279 2.775 1.450 29.24 F F 1 316 466 41 2,202 230 381 299 27.09 994 633 391 TA24 352 275 34.73 933 571 263 1,924 63 2 18 1.100 F F 1 F 125) 2.145 301 2,106 391 2.120 4,241 CCC 5253 12.128) (1.047) Cost species Daly ingredientes) Oher ingredients (100 gr.) Labor Chours) Contribution margin Other Costa Supervision, energy, maintenance Deprecision Transfer from France Operating margin Selling and Administrative Expenses Delivery expenses Depreciation of sucks Subcontracted transportation Seling expenses Advertising Administrates and ecpenses Rent Allocated central office expenses Profits before Interest and Taxes 7:36 413 U F 827 1.400 620 100 159 758 22) 424 (11) 77 (77) 786 41 1.408 (2) 644 (24) 100 135 1693 11.1271 CCCCC 1,025 GE Identifiable Assets Cash (average Accounts Receivable (average) Plant and equipment (net of depreciation 1,669) Total Identifiable assets 91 423 4.ZA 5,281 98 206 48312 5.201 (4) 156 (73) 89 Conditions for tourism Average summer te pere 30.2C 28.5C 8 This document wordt only by brandare in raportal Accounting SpretyThgewinntrom 2002 - 2012 For the exclusive use of b. Jones, 2022. TESA Exhibit 2009 eram Tens between France and Spain Cew Ingredientecostar live our Volume transferred on or All Costa in Euro) Daly Ingredients Over ons Labor 2.70 16 0.00 1.194 416 0.05 279 Alcald Faud Costs (nurs) Oh Depreciation SLA expenses 0.40 0.00 0.04 23 0.17 101 5% poftmals 1.53 2.125 Total transfer price 9 horro y bridal fonte Merling Sorg 2002 The 22222 SNA For the exclusive use of b. Jones, 2022 17.01 Copper SA Exhibit 6. Historical Data Temperature and Sales Volume Year 1995 19 TOY 1995 1999 2000 2001 2002 2000 2004 2005 2008 27.3 9.94 France Temperature Sales Volume Volume Growth dege | true. 27.7 1 344 202 1435 E.TS 204 1.484 3.45 300 1,714 15.5 32.0 18 -2.3% 300 2.208 11.3 2.400 12.7% 308 2.761 TO 0% 300 2.900 8.6% 29,7 3.216 7.3% 30.2 3.446 7.1% 200 3.797 10.2% 29.4 4,087 7.6% 9.0% 29.8C 9.1% 30.5 2007 2008 2009 budget Average Year 1995 1024 20.29 1996 1997 1998 1999 2000 2001 2002 2003 Spain Temperature Sales Volume Volume Growth degrees Celsius) 000 litre 308 100 312 1.272 18.0% 200 1.402 31.6 1.685 29.6 1,852 9.9% 28.3 2.006 8.3% 28.0 1,964 -2.1% 275 2,033 3.5% 299 2,231 9.8% 2481 112% 318 2684 82% 324 3.036 13.1% 304 3,346 10.2% 310 3.722 113% 4,094 10.0% 30.2C 10.2% 2005 2006 2007 2008 2009 budget Average 10 The documents with rely by wash Managerial counting Spring 2002 by Ted H. Lewis University from Jan 2022 200 For the exclusive use of b. Jones, 2022. Campegi SA 199.0 Exhibit 6 Historical Data-Temperature and sales Volume Continued) Year Velme Growth Italy Sales Volume 000 192 1,036 5,543 1434 Teatre ges 322 304 288 31.8 261 22 29.0 28.3 30.1 30.0 10.15 10.3% 25.8% 51% 2000 2001 2002 2003 2004 2005 2000 2007 2006 2009 budget) Average 4508 19 0.75 8.0% 57% 1,721 4,672 2000 2433 2725 11.7% 10.4% 12.0% 12.0% 20 TC Exhibity Compagnie du Froid S.A Mission Statement Compagnie du Frald, SA exists to offer customers the best in iced summer refreshments. We work as a team to produce and market only premium quality products that are known for innovation, quality, and value. In everything we do, we strive to delight our customers and offer an experience that reflects summer fun and relaxation 11