This analysis of flexible and static budget variance follows Exhibit 8-6 on page 316. You have to calculate the total variable and fixed flexible budget variances and sales activity variances.

PLEASE FILL IN THE TABLE AND THEN REPOST IT. THE ANSWERS ARE THE ? OR F OR U.

A	B - actual sales @ actual activity levels	C - flexible budget for actual sales activity	D - static budget
		90 (# of request x variable cost per request = budgeted variable cost	75 (static budget # of requests x variable cost per request = static budget expected variable cost
systemsconsulting		$500	???
variable cost	?????	$45,000	?????
plus	??? U or F (fleible budget variance= variable cost (B3) - $45,000)	??? F or U (sales variance ($45,000-D4)
systems consulting	$78,000 given	$65,000 given	$65,000 given
fixed costs
equals	? U or F ($78,000-$65,000)flexible budget activity vairance		F or U ???($65,000-$65,000)sales activity variance
systems consulting
total	$124,000 given		$102,500
			systems consulting
			TOTAL