The Big Theatre is a nonprofit organization devoted to staging plays for children.
The theater has a very small full-time professional administrative staff.
Through a special arrangement with the actors union, actors and directors rehearse without pay and are paid only for actual performances.
The Big Theatre had tentatively planned to put on six different productions with a total of 108 performances.
For example, one of the productions was Peter Rabbit, which had a six-week run with three performances on each weekend. Therefore, this one production had 18 performances.
The costs from the current years planning budget appear below.
	The Big Theatre
	Costs from the Planning Budget
	For the Year Ended December 31
	Budgeted number of productions	6
	Budgeted number of performances	108
	Actors and directors wages	$220,320
	Stagehands wages	$146,880
	Ticket booth personnel and ushers wages	$41,040
	Scenery and costumes	$216,480
	Theater hall rent	$116,640
	Printed programs	$62,640
	Publicity	$48,960
	Administrative expenses	$95,040
	Total	$1,070,400
Some of the costs vary with the number of productions, some with the number of performances, and some are fixed and depend on neither the number of productions nor the number of performances.
The costs of scenery and costumes and the costs of publicity vary with the number of productions. For example, you only purchase the costumes for Peter Rabbit one time, even if there are multiple performances. But each new production would require new costumes.
On the other hand, all of the wages (actors, directors, stagehands, ticket booth personnel, and ushers) vary with the number of performances. The greater the number of performances, the higher the wage costs will be.
Similarly, the costs of renting the hall and printing the programs will vary with the number of performances.
Administrative expenses are more difficult to analyze, but the best estimate is that approximately 75% of the budgeted costs are fixed, 15% depend on the number of productions, and the remaining 10% depend on the number of performances.
After the beginning of the year, the board of directors of the theater authorized expanding the theaters program to seven productions and a total of 168 performances.
Data concerning the actual costs were as follows:
	The Big Theatre
	Actual Costs
	For the Year Ended December 31
	Actual number of productions	7
	Actual number of performances	168
	Actors and directors wages	$352,600
	Stagehands wages	$225,200
	Ticket booth personnel and ushers wages	$65,800
	Scenery and costumes	$261,600
	Theater hall rent	$168,400
	Printed programs	$89,000
	Publicity	$62,000
	Administrative expenses	$107,000
	Total	$1,540,600
	Required:
	Prepare a flexible budget performance report for the year that shows both spending variances and activity variances.
	As always, use a reference or formula in the blue cells. In the yellow cells indicate U, F or leave blank for no difference.
	The Big Theatre
	Flexible Budget Performance Report
	For the Year Ended December 31
		Actual Results	Revenue and spending variances		Flexible Budget	Activity Variances		Planning Budget
	Actual number of productions	7						6
	Actual number of performances	168						108
	Actors and directors wages	$352,600.00						$220,320.00
	Stagehands wages	$225,200.00						$146,880.00
	Ticket booth personnel and ushers wages	$65,800.00						$41,040.00
	Scenery and costumes	$261,600.00						$216,480.00
	Theater hall rent	$168,400.00						$116,640.00
	Printed programs	$89,000.00						$62,640.00
	Publicity	$62,000.00						$48,960.00
	Administrative expenses	$107,000.00						$95,040.00
	Total	$1,540,600.00						$1,070,400.00