K11 D G L Budget By Product Product A Product B Product C 200 units Total 200 units 200 units Unit Total Unit Total Unit Total Sales 1.00 3.00 2.50 Standard variable cost: 10 Material 0.60 0.40 0.80 11 Labor 0.20 0.45 0.10 12 Variable overhead 0.30 0.50 13 Total variable cost 14 Contribution 15 Fixed costs: 16 Fixed overhead 30.00 30.00 30.00 17 Selling expenses 23.00 23.00 23.00 Adminstrative expense 10.00 10.00 10.00 19 Total fixed costs 20 Profit before taxes 21 SAMPLE INC. Performance Budget NASHH For the Years Ended December 31, xxx2 Actual Budget Variance 27 Sales 1,435.00 28 Variable cost 650.00 29 Contribution 785.00 30 Fixed overhead 100.00 31 Selling expenses 70.00 32 Adminstrative expense 25.00 33 Profit before taxes 590.00 34 Sheet1 Sheet2 Ready