STATISTIC BUDGET FLEXIBLE BUDGET ACTUAL

Product A Product B Product C Product A Product B Product C Product A Product B Product C

Activity Revenue
100 100 100 TOTAL TOTAL TOTAL
Variance Variance
Unit Total Unit Total Unit Total Unit Total Unit Total Unit Total Unit Total Unit Total Unit Total
Sales 1 100 2 200 3 300 600
Selling Price Variance
Mix & Volume Variance
Product A Product B Product C Activity Product A Product B Product C Expense Product A Product B Product C
TOTAL TOTAL TOTAL
100 100 100 Variance Variance
Standard variable cost:
Material 0,50 50 0,70 70 1,50 150 270
Labor 0,10 10 0,15 15 0,10 10 35
Variable overhead 0,20 20 0,25 25 0,20 20 65
Total variable cost 0,80 80 1,10 110 1,80 180 370
Contribution 0,20 20 0,90 90 1,20 120 230
Fixed costs:
Fixed overhead 25 25 25 75
Selling expense 17 17 17 50
Administrative expense 8 8 8 25
Total fixed cost 50 50 50 150
Profit before taxes -30 40 70 80