The Salt11-23: Data calculate: a 19 500 × $15.5 = $302, 250 d19 500 × $9.5 = $185, 250b 19 500 × $18 = $351, 000 e19 500 × $10.5 = $204, 750c 25 000 × $18 = $450, 000 f25 000 × $10.5 = $262, 5001). Static – Budget based variance analysis: 【Level 1 Analysis】ActualResults(1)Static-BudgetVariances(2) = (1) – (3)StaticBudget(3)Units soldRevenue 19, 500$302, 250a4, 000 U$147, 750 U 25, 000$450, 000cVariable costs185, 250d 77, 250 F 262, 500fContribution marginFixed costsOperating profit117, 000 95, 000$22, 000[pic 1]70, 500 U 10, 000 F$60, 500 U187, 500 105, 000$82, 500 $60, 500 U
Total static-budget variance 2). Flexible – Budget based variance analysis: 【Level 2 Analysis】ActualResults(1)Flexible-BudgetVariances(2) = (1) – (3)FlexibleBudget(3)SalesVolumeVariances(4) = (3) – (5)StaticBudget(5)Units sold19, 500 019, 500 5, 500 U 25, 000Revenue $302, 250a$48, 750 U$351, 000b$99, 000 U$450, 000cVariable costs185, 250d19, 500 F 204, 750e 57, 750 F262, 500fContribution margin 117, 00029, 250 U 146, 25041, 250U 187, 500Fixed costs 95, 000 10, 000 F105, 000 0 105, 000Operating profit$22, 000$19, 250 U$41, 250$41, 250 U$82, 500 $19, 250 F $41, 250 U[pic 2]
2) Equity-based variance analysis: 【Level 1 Analysis】ActualResults(1)Flexible-FlexEquity(2) = (1) .(3) -.flexible(3) , F() -.flexible(3)SalesVolume(2) = (0.6) –.flexible(2)VC(3) = .5mvc(6.2) : —————
3) Flexible-BudgetVariances:
【Level 2 Analysis】ActualResults(1)Flexible-BudgetVariances(2) = (0.5) .(1) -.flexible(2) SalesVariances(3) = .5mvc(4.2) : —————
4) Flexible-Stable Capital Management: 【Level 3 Analysis】ActualResults(1)Flexible-BudgetVariances(2) = .5mvc(5) –.flexible(2)VC(3) = .1mvc(6.2) : —————
5) Flexible-Stable Capital Management: 【Level 4 Analysis】ActualResults(s)Flexible-Variances(s) = .5mvc(5) – .flexible(2)VC(2) = .1mvc(3.7) : —————
6) Flexible-BudgetVariances: