Requirements

How many pools did Water Land originally think it would install in April? $2.$ How many pools did Water Land actually install in April? $3.$ How many pools is the flexible budget based on$?$ Why?

What was the budgeted sales price per pool?

What was the budgeted variable cost per pool?

Define the flexible budget variance. What causes it$?$

Define the volume variance. What causes it$?$

Fill in the missing numbers in the performance report.

Information

$\backslash$table$[[\backslash$table$[[$Water Land$],[$Flexible Budget Performance Report: Sales and Operating Expens$]]],[,$For the Year Ended April $30],[,$Actual,$\backslash$table$[[$Flexible Budget$],[$Variance$]],\backslash$table$[[$Flexible$],[$Budget$]],\backslash$table$[[$Volume$],[$Variance$]],\backslash$table$[[$Comprehensive$],[$Budget$]]],[$Sales volume $($number of pools installed$),,6,?,?,?,5],[$Sales revenue,$$,104,000,?,$$$108,000,?,90,000],[$Operating expenses:$],[$Variable expenses,$$,65,000,?,$$$69,000,?,57,500],[$Fixed expenses,,$27,000,?,31,200,?,31,200],[$Total operating expenses,,?,?,?,?,?$]]$