Prepare the sales activity variance

Prepare the sales activity variance

Buns Bakery Performance Report For the Quarter Ended March 31, Year 2 Actual Qty Actual $ Budget Qty Sales by Product Line Muffins Cookies Bread 41,400 $247,400 311,950 446,650 179,400 $ 1,006,000 36,000 $ 216,000 273,000 391,000 156,000 $ 880,000 59,800 78,200 68,000 Total Sales Less: Variable Costs Direct Materials 285,271 $45,643 14,355 20,015 10,122 29,620 31,057 17,944 22,281 44,861 9,386 $245,284 248,276 $37,241 Flour Margarine Sugar 48,053 87,097 176,196 20,623 36,040 156,173 13,014 52,058 17,019 55,214 100,075 202,451 23,696 Mini Chips Baking Packet ????? PB chips Shortening 17,419 8,810 25,779 27,030 15,617 19,521 39,044 8,510 $210,984 179,445 14,954 59,815 19,555 Total Direct Materials Direct Labor 6,876 $ 57,107 128,255 104,392 $289,754 6,466 $ 48,491 103,448 85,407 $237,346 Mixing 14,666 14,271 12,931 13,140 Variable Factory Overhead Variable Selling and Administrative 76,335 10,626 $384,002 65,072 8,800 $357,798 Contribution Margin Less: Fixed Costs Fixed Factory Overhead Fixed Selling and Administrative 166,000 208,960 9,042 160,000 200,800 Operating Income / (Loss)