The supervisor of housekeeping for a local hotel, was surprised by her summary performance report for January that is shown below:
				Housekeeping Performance Report
				For the month of January
	Actual	Budget	Variance		Percentage of Variance
	$169,744	$159,200	$10,544	U	6.62%
The supervisor was disappointed by this performance report. She thought she had done a good job controlling
housekeeping labor and towel usage. She had expected a bonus for her good work, but now expected a
series of questions from her manager.
The cost budget for housekeeping is based on standard costs. At the beginning of a month, the housekeeping supervisor
receives a report fro the hotel's sales department outlining the planned room activity for the month. She then schedules
labor and purchases using this information. The budget for housekeeping was based on 8,000 room nights.
Each room night is budgeted based on the following standards for various materials, labor, and overhead.
Shower supplies	3	bottles	at	$0.30	each
Towel-replacement	1	towel	at	$2	Each
Laundry	10	pounds	at	$0.30	pound
Labor	0.5	hour	at	$12	hour
Variable Overhead	Applied			$6	hour
Fixed Overhead	Applied			$5	a room night based on		8,000	Room nights
Actual room nights sold		8,900	rooms
Actual usage:	Total actual cost
Shower supplies	$8,190	for	26,500	bottles
Towel-replacement	$15,563	for	7,900	towels
Laundry	$27,339	for	88,500	pounds
Labor	$51,591	for	4,350	labor hours
Variable Overhead	$25,839
Fixed Overhead	$41,222

Prepare a flexible budget performance report for the housekeeping department that compares actual costs & standar allowed based on actual usage. Provide a designated U or F for each cost variance. Use the below template.

	Housekeeping Flexible Budget Performance Report
	For Month of January
	Actual costs	Flexible Budget Cost	Flexible Budget Variances	Designation U or F
Room nights:
Shower supplies
Towel-replacement
Laundry
Labor
Variable Overhead
Fixed Overhead
Total