Answer:
consumers served budget 35,000
consumers served actual 30,000
budgeted revenue per consumer served = $3.90
wages = $35,100 fixed + $1.30 per consumer served
supplies = $0.60 per consumer served
insurance = $9,300
miscellaneous expenses = $7,400 + $0.30 per consumer served
Activity variances:
Actual Budgeted Variance
Revenue $117,000 $136,500 $19,500 UF
Wages $74,100 $80,600 $6,500 F
Supplies $18,000 $21,000 $3.000 F
Insurance $9,300 $9,300 no variation
Miscellaneous $16,400 $17,900 $1,500 F
total expense $117,800 $128,800 $11,000 F
Net income ($800) $7,700 $8,500 UF
