Mark Fetcher, peesident of SaftGro, Inc, wes looling fonword to seeing the performsnce reports for November becsuse he knew the

compony's ssies for the month hod exceeded budget by s considersbie msrgin. SoftGro, o distrbutor of educstionsl saftwore

pocioges, hod been growing stesoly for sparoximstely two years. Fletcher's biggest chelenge st th$\text{'}$s point wss to enaure thst the

campony did not lose control of expenses during thls growth perlod. When Fletcher receved the Navember reports, he wsa diamsyed

to see the arge unisvorsble variance in the companys Monthly Selling Experse Report that follows.

Fletcher called in the company's new controler, Guaen Porter, to discuss the implications of the variances reported for November snd

to pisn a strotegy for improving performence. Porter suggested thet the compory's reparting formst might not be glving Fietcher a true

plecture of the compony$/$; aperstions. She propoced ths: SoftGro implement flexible budieting. Porter differed ta redo the Monthly

Seling Expense Report for November uaing flexble budgeting so that Fetcher could compore the two reports and see the soventege:

of thexlble budgeting$-$

Porter c'scovered the follawing informstion about the behovior of SoftGro's seling expenses.

so es dolars.

So es office expense is s semveriable cost with the variable portion re ated to the number of orders processed. The fixed portion of

affice expense is $$5,640,000$ snnusly snd is incurred unliomly throughout the yes?

Subsequent to the sdoption of the annusl budget for the current yes, SoftGro decided to open s new ssles territory. As is

people should be recognized in her revised repart.

Per diem reimbursement to the ssles force, while ofixed amount per coy, ls voribble with the number of ssles personnel and the

number af doys spent troveling. Sof:Gro's origingl budiget wss bosed on an sverege ssles force of $90$ people throughout the year

with esch ssiesperan troveling $15$ doya per month.

The companys shipping expense is o semivariable coat with the varisble partion, $$6\mathrm{.}00$ per unit, dependent on the number of unlts

sold. The fixed portion is incurred unliomly throughout the yes?.

Required:

Requlred:

$2$ Prepsre o revised Monthy Seling Expense Report for Navember that would permit Mork Fletcher to mare deary evoluste SoitGro's

contral over seling expenses.

Complete this question by entering your answers in the tabs below.

Prepare a revised Monthly Seling Experae Pepert for Navember that would perme Mark. Fletcher to more dearly evaluate

"None" and enter $"$O$"$ far no effect $($I$.$e$.,$ zero variance$).$ Da not raund intermed late calculstions$)$