Mountain Spring manufactures Flexible Budget Year Ended 30 June 2010 total budget variance flexible budget variance actual vaan sales revenue 5 10,500,000 550,000 10,340,000 [250,500] 10,0?0,500 300,500 variable costs 5 {1' 1,400,000,]I [325,000] [11,525,000] [50,000] [11,504,000] [304,000] contribution margin 5 1280.000 335,000 ?,515,000 [320,500] ?,285,500 5,500 non-variable costs 5 [5550.000] [5,500,000] [100,000] [5,500,000] [100,000] net operating prot 5 1,?00,000 335,000 2,035,000 {420,500} 1,505,500 {04,500} Product Breakdown BerryI sales volume Boxes 500,000 (100,000,!I 400, 000 400, 000 selling price 5per box 1".000 7.000 [0.100] 5.000 [0.100] variable costs 5per box [4.500] [4.500] 0.100 [4.400] 0.100 contribution margin 5 per box 2.500 2.500 0.000 2.500 0.000 Lemon sales volume Boxes 000, 000 0 000, 000 1', 100, 000 selling price 5per box 1".000 7.000 [0.100] 5.000 [0.100] variable costs 5 per box [4.000] [4.000] [0.300] [4.300] [0.300] contribution margin 5 per box 3.000 3.000 [0.400] 2.500 [0.400] Mountain Spring manufactures Flexible Budget Year Ended 30 June 2019 total b_udget variance flexible budget variance actual varian? Dra nge sales volume Boxes 1, 110, 000 {5,000} 1,105,000 1, 105, 000 selling price 5 per box 0.000 8.000 {0.100} T000 {0.100} variable costs 5 per box {5.000} {5.000} 0.200 {4.800} 0.200 contribution margin 5 per box 3.000 3.000 0.100 3.100 0.100 All Products Combined sales volume Boxes 2,510,000 05,000 2,505,000 2,605,000 market share 11. 400% 1.616% 13.025% 13. 025% selling price 5 per box 1442 {0.018}, 7.424 {0.100} 71.324 {0.118} variable costs 5 per box {4.542} 0.041 r {4.501} {0.020} {452?} 0.014 contribution margin 5 per box 2.000 0.023 2.023 {0.125} 2.10? {0.104} Mountain Spring manufactures Profit Variance Analysis Year Ended 30 June 2019 S Planned net operating profit 1,700,000 market size variance (661,818) market share variance 937,356 product mix variance 59,462 volume variance 335,000 price variance (260,500) variable cost variance 69,000 non-variable cost variance (100,000) price/cost variance (429,500) Total variance (94,500) rounding error (0) Actual net operating profit 1,605,500