Please provide detailed explanation and formulas used to calculate the answers, give cell reference for calculation for our understanding:
B C E F G Parameters - budget 1 2 Quarters 1 2 3 4 Year 4,160 2,900 1,260 5,060 3,530 1,530 4,460 3,110 1,350 5,360 3,740 1,620 19,040 13,280 5,760 $ 37 $ 48 $ 37 $ 48 $ 37 $ 48 $ 37 $ 48 $ 37 48 $ 23 23 23 23 0.25 0.25 0.25 3 4 Sales ( hours): 5 Budgeted total sales in hours 6 Budgeted commercial sales in hours 7 Budgeted residential sales in hours 8 Selling price ($/hr): 9 Selling price per hour (commercial) 10 Selling price per hour (residential) 11 12 Direct labour expense ( $/hr): 13 14 Cleaning Supply usage ( litre / labour hour): 15 Commercial 16 Residential 17 18 Cleaning Supply expense ($/litre)): 19 20 Fixed overhead: 21 Receptionist 22 Depreciation 23 Gas 24 Office Supplies 25 26 27 28 0.25 0.15 0.15 0.15 0.15 $ 5.50 $ 5.50 $ 5.50 $ 5.50 6,500 9,125 7,625 1,125 6,500 9,125 7,625 1,125 6,500 9,125 7,625 6,500 9,125 7,625 1,125 26,000 36,500 30,500 4,500 1,125 Parameters - actual Quarters 2 1 3 4 Year Sales ( hours): Actual total sales Actual sales - commercial Actual sales - residential Selling price ( $/hr): Actual selling price - commercial Actual sellling price - residential 4,020 2,810 1,210 5,220 3,650 1,570 4,120 2,880 1,240 5,320 3,720 1,600 18,680 13,060 5,620 $ $ $ 41 $ 47 $ 41 $ 47 $ 41 47 41 S 47 $ 41 47 U Direct labour expense ($/hr): 22 22 22 22 Actual Cleaning Supply usage ( litre / labour hour): Commercial Residential 0.22 0.11 0.22 0.11 0.22 0.11 0.22 0.11 Actual Cleaning Supply expense ($/litre)): 5 5 5 5 Actual Fixed overhead: Receptionist Depreciation Gas Office Supplies 6,010 9,125 7,300 990 5,770 9,125 7,940 950 5,915 9,125 7,450 975 6,325 9,125 7,275 1,215 24,020 36,500 29,965 4,130 21,482 Total no. of hours actually paid to employees Breakdown: Commercial Residential Actual hours worked Direct labour cost 3,232 1,392 4,623 101,706 4,198 1,806 6,003 132,066 3,312 1,426 4,738 104,236 4,278 1,840 6,118 134,596 15,019 6,463 21,482 472,604 Unproductive ( unbilled) factor 15% 15% 15% 15% 15% A F G J B C D E Super Clean Inc Static Budget Variance Actual for the year Static for the year Variance U/E Flexible Budget Variance Actual for the year Flexible for the year Variance UF 1 2 3 4 Sales budget 5 Sales Commercial 6 Sales residential 7 Total sales 8 9 10 Direct material budget 11 Variable costs commercial 12 Variable costs residential 13 Total variable costs 14 15 16 Labour budget 17 Commercial 18 Residential 19 Total labour 20 21 Fixed Overhead: Flexible Budget Var Analysis - Static and Flex Material variances Labour variances Input D B E F G H A 18 Residential 19 Total labour 20 21 Fixed Overhead: 22 Receptionist 23 Depreciation 24 Gas 25 Office Supplies 26 Total 27 28 29 30 31 32 33 34 35 36 37 38 20 Flexible Budget Var Analysis - Static and Flex Material variances Labour variances Input
