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Ozark Bird Hunters (OBH) conducts birding tours in the local area. The company owners create a management budget using two measures of activities (also referred to as cost drivers): Customers and Jeeps. Each tour conducted includes one field guide with one jeep. OBH uses the following data to create the budget: Fixed cost Variable cost per Variable cost per per month Customer Tour Revenue 0 $ 750 0 Field Guide fee 0 $ 275 Jeep expenses $ 2,500 0 0 Administrative expenses $1,000 o In May, the company budgeted for 600 customers and 150 jeeps. The actual activity for the month was 524 customers and 152 jeeps. Create a report showing the activity variances for May. The FORMAT of your report should look EXACTLY like the report in your textbook in Exhibit 9-6 on page 411. Label each variance as favorable (F) or Unfavorable (U). If rounding is required, round to the nearest whole dollar (for example, $10.666666667 would be $11) Grading: This problem is worth 14 points. Points will be awarded: a) Statement Header (1 pt) - don't confuse this with column titles b) Format that includes line items correctly identified and variances calculated and labeled as favorable or unfavorable (5 pts) (c) Correct revenue and expense totals for the planning budget, flexible budget, activity variances, and favorable/unfavorable labels (8 pts). EXHIBIT 9-6 Activity Variances from Comparing the Flexible Budget Based on Actual Activity to the Planning Budget Rick's Hairstyling Activity Variances For the Month Ended March 31 Flexible Budget Planning Budget Activity Variances Client-visits 1,100 1,000 Revenue ($180.009) $198.000 $180,000 $18,000 F Expenses: Wages and salaries ($65,000+ $37.009) 105,700 102,000 3.700 U Hairstyling supplies ($1.500) 1.650 1.500 150 U Client gratuities ($4.104) 4,510 4,100 410 U Electricity ($1,500 + $0.109) 1.610 1.600 10 U Rent ($28,500) 28.500 28.500 0 Liability insurance ($2.800) 2,800 2,800 0 Employee health insurance ($21,300) 21,300 21,300 0 Miscellaneous ($1.200 + $0.209) 1,420 1,400 20 U Total expense 167.490 163,200 4.290 U Net operating income $ 30,510 $ 16,800 $ 13.710 F