Your Solution:
	Actual	Budget	% Variable	Budgeted Variable	Budgeted Fixed
Advertising and promotion	22,100	15,100	0%	15,100	-
Admin. and support staff	225,000	191,250	80%	38,250	153,000
Information systems	126,200	120,000	80%	24,000	96,000
Depreciation	23,400	22,700	0%	22,700	-
Dues and subscriptions	11,800	13,100	80%	2,620	10,480
Education and training	36,200	38,900	80%	7,780	31,120
Equipment leases	23,500	22,440	25%	16,830	5,610
Insurance	33,600	32,200	0%	32,200	-
Professional services	39,500	34,700	0%	34,700	-
Office expense	42,100	36,550	100%	-	36,550
Office supplies	86,200	89,600	80%	17,920	71,680
Postage	27,300	24,700	80%	4,940	19,760
Rent - real estate	117,260	117,260	0%	117,260	-
Telephone	40,000	38,500	100%	-	38,500
Travel and entertainment	57,800	56,300	100%	-	56,300
Utilities	26,600	24,000	25%	18,000	6,000
Total	938,560	877,300		352,300	525,000
Number of consultants				?
Budgeted variable/consultant				?
Calculate spending variance from flexible budget	Actual Expenses	Budgeted Fixed	Budgeted Variable per Consultant	Actual Number of Consultants	Flexible Budget	Spending Variance	Favorable/ Unfavorable?
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Calculate volume variance			Actual Number of Consultants	Budgeted Number of Consultants	Budgeted Variable per Consultant	Volume Variance	Favorable/ Unfavorable?
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