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Freddy's Frozen Foods Fexible Budget Performance Report For the month ended November 30 Flexible Budget ACTUAL FLEXIBLE BUDGET Variance VAR. % For U Investigate? Volume (in cases) 21,460 21,460 0 0% U No Sales Revenue 1,260,870 1,180,300 (80,570) -7% F No Less Variable Expenses: Cost of Goods Sold 750,250 858,400 108,150 13% Yes Sales Commissions 54,500 53,650 (850) -2% U No Shipping Expense 38,940 42,920 3,980 9% No Bad debt expense 36,750 28,327 (8,423) -30% C Yes Contribution Margin 380,430 197,003 (183,427) -93% F Yes Less Fixed Expenses: Salaries 47,500 40,000 (7,500) -19% Yes Lease on Distn center 15,500 17,000 1,500 9% F No Deprec. on fleet/equip 12,000 12,000 0 0% F No Advertising 7,750 10,000 2,250 23% Yes Office rent, phone, net 12,300 11,000 (1,300) -12% Yes Operating Income 285,380 107,003 (178,377) 167% YesVariance in ........ is it with the division Consistent Inconsistent Unexplained manager's story? Sales revenue Cost of Goods Sold Commission Shipping Expense Bad debt expense Salaries Lease of distribution center Depreciation of fleet and equip Advertising Office rent, phone, internet