SPRUCE STREET SHELTER Exhibit 1. Performance Report - Laundry Department October - December (Over) Under Budget % (Over) Under Budget Budget Actual Client nights Pounds of laundry processed (25) 9,500 125,000 11.900 156,600 (2400) (31.600) (25) Costs Laundry labor $9,000 Supplies 1.125 Water and water heating and softening 1,750 Maintenance 1.375 Supervisor's salary 3,125 Allocated administrative costs 4.000 Equipuient depreciation 1,250 Total $21,625 $12,512 1875 2.500 2200 3,750 5.000) S(3.512) (750) (750) (825) (625) (1.000) (39) (67) (43) (60) (20) (25) $29,087 $(7,462) (35) Actual 11,900 156,600 Spruce Street Shelter Case Required: Please fill in the highlighted cells using numbers from the case and formulas when appropriate and specify if each variance is favorable or unfavorable Name: Spruce Street Shelter - Laundry Department 1) Flexible budget and total variance decomposition Rate Activity Favorable or Flexible Spending Favorable or Activity per pound Master budget variance Unfavorable Budget variance Unfavorable Client nights 9,500 11,900 Pounds of laundry processed 125,000 156,600 Costs Laundry labor Supplies Water & water heating & softening Maintenance Supervisor's salary Allocated administrative costs Equipment depreciation Total 2) Laundry labor - Spending variance analysis Actual labor minutes Client nights 11,900 Budgeted at budgeted Actual Pounds of laundry processed 156,600 labor cost labor rate labor cost Budgeted labor rate per hour $ 9.00 Actual labor rate per hour Labor Labor efficiency Favorable or rate Favorable or Budgeted labor rate per minute variance Unfavorable variance Unfavorable Actual labor rate per minute Budgeted labor minutes per pound Actual labor minutes per pound SPRUCE STREET SHELTER Exhibit 1. Performance Report - Laundry Department October - December (Over) Under Budget % (Over) Under Budget Budget Actual Client nights Pounds of laundry processed (25) 9,500 125,000 11.900 156,600 (2400) (31.600) (25) Costs Laundry labor $9,000 Supplies 1.125 Water and water heating and softening 1,750 Maintenance 1.375 Supervisor's salary 3,125 Allocated administrative costs 4.000 Equipuient depreciation 1,250 Total $21,625 $12,512 1875 2.500 2200 3,750 5.000) S(3.512) (750) (750) (825) (625) (1.000) (39) (67) (43) (60) (20) (25) $29,087 $(7,462) (35) Actual 11,900 156,600 Spruce Street Shelter Case Required: Please fill in the highlighted cells using numbers from the case and formulas when appropriate and specify if each variance is favorable or unfavorable Name: Spruce Street Shelter - Laundry Department 1) Flexible budget and total variance decomposition Rate Activity Favorable or Flexible Spending Favorable or Activity per pound Master budget variance Unfavorable Budget variance Unfavorable Client nights 9,500 11,900 Pounds of laundry processed 125,000 156,600 Costs Laundry labor Supplies Water & water heating & softening Maintenance Supervisor's salary Allocated administrative costs Equipment depreciation Total 2) Laundry labor - Spending variance analysis Actual labor minutes Client nights 11,900 Budgeted at budgeted Actual Pounds of laundry processed 156,600 labor cost labor rate labor cost Budgeted labor rate per hour $ 9.00 Actual labor rate per hour Labor Labor efficiency Favorable or rate Favorable or Budgeted labor rate per minute variance Unfavorable variance Unfavorable Actual labor rate per minute Budgeted labor minutes per pound Actual labor minutes per pound
