Suppose your are a managerial accountant or cost analyst for Donut Desire. You have been asked to make a presentation to management about the status of the company's utility costs. Refer to Exhibits 6-11 through 6-15 in the textbook.

1. If you could use only one of the Exhibits noted above, which Exhibit would you use, and why?
2. If you could expand and choose two of the Exhibits noted above, which ones would you use, and why? How would the information in your two Exhibits complement each other in your presentation to management?
3. Answer the questions from #2 if you could use three Exhibits.

Exhibit 6-11 Activity and Utility Cost Data, All Five Donut Shops: Ten-Year Data Set (Truncated to First or Oldest Thirteen Months), Donut Desire, Inc. DONUT DESIRE Donut Desire - Microsoft Excel X File e Insert Page Layout Formulas Data Review View N17 G =N7+N9+N11+N13+N15 A B C D E F G H J K L M N DONUT DESIRE, INC. - ACTIVITY AND UTILITY COST DATA - ALL FIVE DONUT SHOPS MONTH NUMBER 1 2 3 4 5 6 7 8 9 10 11 12 13 OUT A WN MONTH JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC JAN YEAR 1 1 1 1 1 1 1 1 1 1 1 1 2 NORTH-COST 886 921 982 1,094 1,112 1,164 1,222 1,216 1,077 1,060 973 1,025 895 7 NORTH-ACTIVITY* 14,250 14,820 15,200 17,480 18,620 20,520 22,420 21,280 18,050 17,100 16,150 17,100 14,250 8 SOUTH-COST 699 727 775 864 878 919 965 960 850 837 768 809 706 9 SOUTH-ACTIVITY 15,000 15,600 16,000 18,400 19,600 21,600 23,600 22,400 19,000 18,000 17,000 18,000 15,000 10 EAST-COST 933 969 1,033 1,152 1,170 1,225 1,286 1,280 1,134 1,115 1,024 1,079 942 11 EAST-ACTIVITY 14,995 15,615 15,090 18,395 19,585 21,610 23,590 22,380 19,025 17,995 16,975 18,015 15,000 12 WEST-COST 1,166 1,212 1,292 1,440 1,463 1,532 1,608 1,600 1,417 1,394 1,280 1,349 1,177 13 WEST-ACTIVITY 15,000 15,600 16,000 18,400 19,600 21,600 23,600 22,400 19,000 18,000 17,000 18,000 15,000 14 CENTRAL-COST 979 1,018 1,085 1,210 1,229 1,286 1,351 1,344 1,190 1,171 1,075 1,133 989 15 CENTRAL-ACTIVITY 15,750 16,380 16,800 19,320 20,580 22,680 24,780 23,520 19,950 18,900 17,850 18,900 15,750 16 TOTAL-COST 4,663 4,846 5,166 5,760 5,852 6,126 6,432 6,400 5,669 5,577 5,120 5,395 4,710 17 TOTAL-ACTIVITY 74,995 78,015 79,090 91,995 97,985 108,010 117,990 111,980 95,025 89,995 84,975 90,015 75,000 18 19 *Activity for each store measured in dozens of bakery items sold. 1 4 , N Activity and Utility Cost ReadyExhibit 6-13 (TABLEAU) Cost Trend Lines, by Shop Location, Across Ten Years, Donut Desire, Inc. DONUT DESIRE Cost 15K 10K 5K - Central North - West East - South O Year 01 02 03 04 05 06 07 08 09 10Exhibit 614-{TABLEAU} CompanyWide Utility Cost Across Ten Years. Cost Trend and Blip, Donut Desire, Inc. OBEE Utility cost 7K 6K 5K 4K 3K 2K 1K G1 02 03 O4 05 06 07 08 09 10 Cost range 4,663 _l_l_l_l_|_l_l_l_l_l_ Year 7,035 Exhibit 6-15 (TABLEAU) Quarterly Activity and Utility Cost, All Five Donut Shops (Stacked Presentation), Ten-Year Data Set (Truncated), Donut Desire, Inc. DONUT DESIRE 01 02 03 04 Activity Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 10OK 50K O Cost 6K 4K 2K O Central East North South West