Sales Data

Sales ice cream

Sales specialties
Revenue from distribution
Total sales
Cost of Goods Sold
Cost ice-cream
Dairy Ingredients
Other ingredients
Labor
Cost specialties
Dairy Ingredients
Other ingredients
Labor
Contribution Margin

Profit Plan
Volume
Per Unit
Euros
4,010.00
4.46
17,879.00
445.00
8.23
3,661.00
4,455.00
21,540.00

2,287.00
1,844.00
38.29

3.45
1.54
9.69

7,893.00
2,841.00
371.00

410.00
316.00
40.03

2.73
2.19
9.69

1,121.00
693.00
388.00
8,233.00

Other Costs
Supervision, energy, maintenance
Depreciation
Operating margin

2,206.00
467.00
5,560.00

Selling and Administrative Expenses

Delivery expenses
Depreciation of trucks
Selling expenses
Advertising
Administrative salaries and expenses
Allocated central office expenses
Profits before Interest and Taxes

861.00
507.00
1,078.00
1,141.00
788.00
158.00
1,027.00

Actual
Volume
Per Unit
Euros
4,618.00
4.33
20,005.00
405.00
8.34
3,377.00
###
79.00
5,023.00
23,461.00

3,317.00
2,047.00
43.56

2.76
1.56
10.06

9,142.00
3,186.00
438.00

368.00
298.00
36.02

2.76
2.20
10.05

1,015.00
655.00
362.00
8,663.00

Variance
Volume
Per Unit
Euros
(0.13)
608.00
2,126.00
(40.00)
(284.00)
0.11
79.00
568.00
1,921.00

1,030.00
203.00
5.27
(42.00)
(18.00)
(4.01)

(0.70)

0.02
0.37
0.02
0.00
0.36

1,249.00
345.00
67.00
(106.00)
(38.00)
(26.00)
430.00

2,324.00
467.00
5,872.00

118.00

908.00
510.00
1,139.00
1,070.00
810.00
193.00
1,242.00

47.00
3.00
61.00

312.00

(71.00)

22.00
35.00

215.00

Sales Data
Sales ice cream
Sales from Spain
Sales specialties
Total sales
Cost of Goods Sold
Cost ice-cream
Dairy Ingredients
Other ingredients
Labor
Cost specialties
Dairy Ingredients
Other ingredients
Labor
Contribution Margin

Profit Plan
Volume
Per Unit
Euros
4,010.00
4.46
17,879.00
445.00
4,455.00

8.23

3,661.00
21,540.00

2,287.00
1,844.00
38.29

3.45
1.54
9.69

7,893.00
2,841.00
371.00

410.00
316.00
40.03

2.73
2.19
9.69

1,121.00
693.00
388.00
8,233.00

Other Costs
Supervision, energy, maintenance
Depreciation
Operating margin

2,206.00
467.00
5,560.00

Selling and Administrative Expenses

Delivery expenses
Depreciation of trucks
Selling expenses
Advertising
Administrative salaries and expenses
Allocated central office expenses
Profits before Interest and Taxes

861.00
507.00
1,078.00
1,141.00
788.00
158.00
1,027.00

Actual
Volume
Per Unit
Euros
4,015.00
4.33
17,392.83
603.00
2.90
1,747.49
405.00
8.34
3,377.00
5,023.00
22,517.32

Volume
5.00
603.00

(40.00)

Variance
Per Unit
Euros

(0.13)

(486.17)

2.90
0.11

(284.00)

568.00

977.32

3,317.00
2,047.00
43.56

2.76
1.56
10.06

9,142.00
3,186.00
438.00

1,030.00
203.00
5.27

0.02
0.37

368.00
298.00
36.02

2.76
2.20
10.05

1,015.00
655.00
362.00
7,719.32

(42.00)
(18.00)
(4.01)

0.02
0.00
0.36

2,324.00
467.00
4,928.32

908.00
510.00
1,139.00
1,070.00
810.00
193.00
298.32

1,747.49

(0.70)

1,249.00
345.00
67.00
(106.00)
(38.00)
(26.00)

(513.68)
118.00
-

(631.68)
47.00
3.00
61.00
(71.00)

22.00
35.00
(728.68)