Actual Results Flexible Budget variances

Units (pounds) 525000

Revenus 3360000
Variable mfg. costs 1890000
Contribution margin 1470000
Flexible Budget Sales Volume Variances Static Budget Static Budget variance
525000 500000 25000 F
3412500 3250000 110000 F
1837500 1750000 140000 U
1575000 1500000 30000 U
 Actual results Static Budget Variances Static Budget
Units Sold 23000 3000 20000
Revenues 874000 74000 F 800000
variable costs 630000 130000 U 500000
Conntribution margin 244000 56000 u 300000
Fixed costs 195000 5000 F 200000
Operating income 49000 51000 U 100000

Actual results Flexible Budget Variance flexible Budget

Units Sold 23000
Revenues 874000
variable costs 630000
Conntribution margin 244000
Fixed costs 195000
Operating income 49000

4484
sales Volume variances Static Budget
20000
800000
500000
300000
200000
100000