Actual Static Budget Var Static Budget

Units sold 27,000.00 7,000.00 F 20,000.00

Rev 874,000.00 86,000.00 U 960,000.00
Var Cost 630,000.00 210,000.00 U 420,000.00
Contr Mar 244,000.00 296,000.00 U 540,000.00
FC 205,000.00 5,000.00 U 200,000.00
Op Inc 39,000.00 301,000.00 U 340,000.00

Actual Result Flex Budget Variance Flexible Budget

Units sold 27,000.00 - 27,000.00
Rev 874,000.00 422,000.00 1,296,000.00
Var Cost 630,000.00 63,000.00 567,000.00
Contr Mar 244,000.00 485,000.00 729,000.00
FC 205,000.00 5,000.00 200,000.00
Op Inc 39,000.00 490,000.00 529,000.00

567,000.00
Sales-Volume Variance Static Budget
7,000.00 20,000.00
336,000.00 960,000.00
147,000.00 420,000.00
189,000.00 540,000.00
- 200,000.00
189,000.00 340,000.00
 Actual Static Budget Var Static Budget
Units sold 22,000.00 2,000.00 F 20,000.00
Rev 874,000.00 14,000.00 U 860,000.00
Var Cost 630,000.00 210,000.00 U 420,000.00
Contr Mar 244,000.00 196,000.00 U 440,000.00
FC 205,000.00 5,000.00 U 200,000.00
Op Inc 39,000.00 201,000.00 U 240,000.00

Actual Result Flex Budget Variance Flexible Budget

Units sold 22,000.00 - 22,000.00
Rev 874,000.00 72,000.00 946,000.00
Var Cost 630,000.00 168,000.00 462,000.00
Contr Mar 244,000.00 240,000.00 484,000.00
FC 205,000.00 5,000.00 200,000.00
Op Inc 39,000.00 245,000.00 284,000.00

201,000.00
Sales-Volume Variance Static Budget
2,000.00 20,000.00
86,000.00 860,000.00
42,000.00 420,000.00
44,000.00 440,000.00
- 200,000.00
44,000.00 240,000.00