The document provides budget and actual figures for various costs across multiple months. Raw material costs were 25% higher than budgeted due to an increase in prices. Employee salaries and wages were under budget. Maintenance costs were under budget while electricity costs exceeded the budget by 24.2%. Overall manufacturing overhead costs were 7.4% over budget for the quarter.
6. Master Budget VS Actual: Variance Analysis
6
Uncle Grumps
Quarterly
Budget
2002
Budget
2002
Actual
Variances
Variable Costs:
Raw materials $1,800 7,200 $7,255 $55 U
Direct Labor 3,848 15,392 17,530 $2,138 U
Indirect Labor 300 1,200 1,366 166 U
Supplies 75 300 290 ($10) F
Power 375 1,500 1,550 $50 U
Fixed Costs: U
Repairs & Maintenance 300 1,200 1,030 ($170) F
Depreciation 700 2,800 2,800 $0 U
Insurance 250 1,000 1,003 $3 U
$7,648 $30,592 $32,824 $2,232 U
Units Produced 500 2000 2,050
7. 7
Production 100,000 Units 125,000 Units
Indirect
Materials
$50,000 $0.50 62,000
Indirect Labor 40,000 0.40 50,000
Utilities 40,000 0.40 50,000
Total $130,000 $1.30 $162,500
Actual VS Budget Analysis
Original
Budget
Flexible
Budget
Average Cost
X 125,000
Variable Cost
Per Unit
Original Budget/
100,000
15. Clustered Chart
15This graph/chart is linked to excel, and changes automatically based on data. Just left click on it and select “Edit Data”.
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SalesinPercentage(%)
Financial Year 2019
Product01
Product02
Product03
16. Stacked Bar Chart
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Q1
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Unit Count
Product01 Product02 Product03
This graph/chart is linked to excel, and changes automatically based on data. Just left click on it and select “Edit Data”.
17. Post It Notes
17
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18. Financial
18
$659 Million
85%
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$340 Million
60%
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$456 Million
75%
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19. Venn
19
0201
03
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