Question
Parameters - budget Parameters - actual Quarters Quarters 1 2 3 4 Year 1 2 3 4 Year Sales ( hours): Sales ( hours): Budgeted
Parameters - budget Parameters - actual
Quarters Quarters
1 2 3 4 Year 1 2 3 4 Year
Sales ( hours): Sales ( hours):
Budgeted total sales in hours 4,000 4,920 4,700 5,120 18,400 Actual totalsales 3,900 5,050 4,020 5,100 18,070
Budgeted commercial sales in hours 2,800 3,450 3,350 3,560 12,880 Actual sales - commercial 2,760 3,550 2,850 3,570 12,730
Budgeted residential sales in hours 1,200 1,470 1,350 1,560 5,520 Actual sales - residential 1,140 1,500 1,170 1,530 5,340
Selling price ( $/hr): Selling price ( $/hr):
Selling price per hour (commercial) $38 $38 $38 $38 $38 Actual selling price - commercial $42 $42 $42 $42 $42
Selling price per hour (residential) $50 $50 $50 $50 $50 Actual sellling price - residential $48 $48 $48 $48 $48
Direct labour expense ( $/hr): $19 $19 $19 $19 Direct labour expense ( $/hr): $17 $17 $17 $17
Cleaning Supply usage ( litre / labour hour): Actual Cleaning Supply usage ( litre / labour hour):
Commercial 0.2 0.2 0.2 0.2 Commercial 0.19 0.19 0.19 0.19
Residential 0.1 0.1 0.1 0.1 Residential 0.09 0.09 0.09 0.09
Cleaning Supply expense ( $/litre)): $5.40 $5.40 $5.40 $5.40 Actual Cleaning Supply expense ( $/litre)): $5.80 $5.80 $5.80 $5.80
Fixed overhead: Actual Fixed overhead:
Receptionist 6,500 6,500 6,500 6,500 26,000 Receptionist 6,000 5,750 5,900 6,300 23,950
Depreciation 9,125 9,125 9,125 9,125 36,500 Depreciation 9,125 9,125 9,125 9,125 36,500
Gas 7,125 7,125 7,125 7,125 28,500 Gas 7,200 7,800 7,100 7,000 29,100
Office Supplies 1,250 1,250 1,250 1,250 5,000 Office Supplies 950 1,100 1,050 1,250 4,350
Total no. of hours actually paid to employees 20,781
Breakdown:
Commercial 3,174 4,083 3,278 4,106 14,640
Residential 1,311 1,725 1,346 1,760 6,141
Actual hours worked 4,485 5,808 4,623 5,865 20,781
Direct labour cost 76,245 98,728 78,591 99,705 353,269
Unproductive ( unbilled ) factor 15% 15% 15% 15% 15%
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