ter 9. Question 2 Hint: Remember to use the high/lo method for all mixed costs. See p. 341-343 for reference. March (S) 20,000 21,000 16,000 February (S) 16,000 16,800 15,600 16,350 2,400 600 1,300 740 2,600 January (S) 10,000 10,500 15,000 12,750 2,400 Monthly Sales in Guests Served Cost of Sales (Food Cost) Salaries, Wages, And Benefits Telephone Rent on Building Depreciation of Equipment. Utilities Maintenance and Repairs Administrative Costs 18,750 2,400 600 600 1,500 900 2,600 1,000 500 2,600 Fixed Cost Variable Cost per Guest Item Cost of Sales (Food Cost) Salaries, Wages, And Benefits Telephone Rent on Building Depreciation of Equipment Utilities Maintenance and Repairs Administrative Costs Total 14,000 6,750 0.00 0,00 500 100 0.00 (Variable cost per guest x Number of guests) Total Costs Total Costs Fixed Costs+ a (Variable cost per guest x Number of guests) 30,000 Fixed Costs + Total Costs b. Results c. Lower Higher Favorable Unfavorbale Were actual costs higher or lower than expected Were actual costs favorable or unfavorable 8 9 0 12 43 44 45 46 47 48 49 50 51 52 53 55 06 Q5 Q 4 3 Q 2 Title Page ter 9. Question 2 Hint: Remember to use the high/lo method for all mixed costs. See p. 341-343 for reference. March (S) 20,000 21,000 16,000 February (S) 16,000 16,800 15,600 16,350 2,400 600 1,300 740 2,600 January (S) 10,000 10,500 15,000 12,750 2,400 Monthly Sales in Guests Served Cost of Sales (Food Cost) Salaries, Wages, And Benefits Telephone Rent on Building Depreciation of Equipment. Utilities Maintenance and Repairs Administrative Costs 18,750 2,400 600 600 1,500 900 2,600 1,000 500 2,600 Fixed Cost Variable Cost per Guest Item Cost of Sales (Food Cost) Salaries, Wages, And Benefits Telephone Rent on Building Depreciation of Equipment Utilities Maintenance and Repairs Administrative Costs Total 14,000 6,750 0.00 0,00 500 100 0.00 (Variable cost per guest x Number of guests) Total Costs Total Costs Fixed Costs+ a (Variable cost per guest x Number of guests) 30,000 Fixed Costs + Total Costs b. Results c. Lower Higher Favorable Unfavorbale Were actual costs higher or lower than expected Were actual costs favorable or unfavorable 8 9 0 12 43 44 45 46 47 48 49 50 51 52 53 55 06 Q5 Q 4 3 Q 2 Title Page