Q 5. Flexible Budget

Budget Actual

Sales Unit 10,000 11,000

Sales Value@100 1000,000 1210,000

Cost of Sales

Material @ 50 500,000 520,000

Labor @ 10 100,000 90.000

electricity @ 1 10,000 11,000

Sales com @ 2 20,000 21.000

Transport fixed 80,000 80,000

Office Adm Staff 40,000 38,000

Profit 250.000 450.000

Extra Profit 200.000

Required

1. Prepare a Flexible Budget
2. Comment on Company performance