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 the French division. Please interpret your findings
Exhibit 2 French Region, 2009 Results Profit Plan Actual Varianc Volume Euros Volume Euros ('000) (000) (000) (000) 4,010 17,879 445 3,661 4.618 20,005 2,126 F 405 3,377 (284) U 79 79 F 5,023 23,461 1.921 F 4,455 21,540 2,887 1,844 38 29 7,893 3,317 2,841 2,047 371 43.56 9,142 (1,249) U 3,186 (345) U 438 (67) U 410 316 40.03 1,121 693 388 8,233 368 298 36.02 1,015 655 362 8,663 106 38 26 430 F F F Sales Data Sales ice-cream (volume in litres) Sales specialties (litres) Revenue from distribution 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, 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 Identifiable Assets Cash (average) Accounts Receivable (average) Plant and equipment (net of depreciation 2,322) Total identifiable assets Conditions for tourism Average summer temperature 2,206 467 5,560 2,324 (118) U 467 5,872 312 F IL 861 908 507 1,078 1,141 788 158 1.027 510 1,139 1,070 810 193 1.242 (47) U (3) U (61) U 71 F (22) U (35) U 215 F 94 580 4,713 5,387 141 (47) 634 (54) 4,726 5,501 (141) (13) 29.8 C 29.2C Exhibit 2 French Region, 2009 Results Profit Plan Actual Varianc Volume Euros Volume Euros ('000) (000) (000) (000) 4,010 17,879 445 3,661 4.618 20,005 2,126 F 405 3,377 (284) U 79 79 F 5,023 23,461 1.921 F 4,455 21,540 2,887 1,844 38 29 7,893 3,317 2,841 2,047 371 43.56 9,142 (1,249) U 3,186 (345) U 438 (67) U 410 316 40.03 1,121 693 388 8,233 368 298 36.02 1,015 655 362 8,663 106 38 26 430 F F F Sales Data Sales ice-cream (volume in litres) Sales specialties (litres) Revenue from distribution 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, 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 Identifiable Assets Cash (average) Accounts Receivable (average) Plant and equipment (net of depreciation 2,322) Total identifiable assets Conditions for tourism Average summer temperature 2,206 467 5,560 2,324 (118) U 467 5,872 312 F IL 861 908 507 1,078 1,141 788 158 1.027 510 1,139 1,070 810 193 1.242 (47) U (3) U (61) U 71 F (22) U (35) U 215 F 94 580 4,713 5,387 141 (47) 634 (54) 4,726 5,501 (141) (13) 29.8 C 29.2C
