# Can someone help me with practice assement 1 budgeting task 7 please thank you

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Can someone help me with practice assement 1 budgeting task 7 please thank you

• Registered Posts: 28
*1 Sales revenue: £1377000- (£1281600/178000*192000)

*2 Materials: 500100-(flexed:462800/178000*192000)

*3 Labour: £516500-(480600/178000*192000)
£516500Actual-£518400= 1900Fav

*4 Distribution: £74200-(67640/178000*192000)

*5 Energy: £65080-(£60860-£12800/17800*192000)+££12800
=£65080-(£48060/178000*192000)+£12800
*6 Equipment:
ACTUAL:
178000units/30000 budgeted increase units=5.93......
30000*5 =150000
.93... = 30000 (any additional unit)
EQUAL 180000 ACTUAL UNITS

BUDGET:
192000units/30000 budgeted increase units =6.4
30000*6 = 180000
.4 = 30000
EQUAL 210000 BUDGETED UNITS

SO £28600-( £24000/180000*210000)

NOTE: You can just round up the answer you get from dividing the ACTUAL & BUDGETED UNITS BY BUDGETED INCREASE IN UNITS to the nearest whole number.
ie 192000units/30000= 7 and then MULTIPLY it by the BUDGETED INCREASE UNITS 30000 (7*30000 = 210000 as calculated above for BUDGETED UNITS).

1900+100+780 -(900A+1240A+440A+600A+900A)
=2780F-4080A = -1300

FLEXED ACTUAL VARIANCE
Sales revenue 1382400 1377000 -5400

TOTAL 1295600 1296900 -1300
please see above workings for FLEXED and ACTUAL figures

OPERATING PROFIT/LOSS 86800 80100 -6700

• Registered Posts: 12
Thank you
• Registered Posts: 4
I had a problem with Stepped Costs. Thank you for the explanation. Exam on Friday, wish me luck!
• Registered Posts: 28
Good luck