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Budgeted Market 11440000 Actual Market 12180000

Budeted Total Sales 5720329 Actual Total Sales 5968366


Budget Market Share 0.50 Actual Market Share 0.49

Budget at act. Budget at mkt. Flexible Actual Actual


Budget size x share
mkt. size Budget
adj. (Bud. Cost) (Act. Cost)
Sales 9,219,900 9,816,292 9,619,681 9,645,300 9,657,300 9,657,300
VC 6,628,600 7,057,373 6,916,020 6,936,300 6,936,300 6,994,300
CM 2,591,300 2,758,919 2,703,660 2,709,000 2,721,000 2,663,000
FC 1,945,900 1,945,900 1,945,900 1,945,900 1,945,900 1,945,900
Profit 645,400 813,019 757,760 763,100 775,100 717,100

Market Size Variance 813,019 minus 645,400 167,619 F


Market Share Variance 757,760 minus 813,019 -55,259 UF
Sales Mix Variance 763,100 minus 757,760 5,340 F
Sales Price Variance 775,100 minus 763,100 12,000 F
Sales Cost Variance 717,100 minus 775,100 -58,000 UF

Total Difference 71700

Sales Price 12,000 Mkt Size Mkt Share Sales Mix


Cost -58,000 167,619 -55,259 5,340
Boston Cremery Inc
Per MKT V.P Per Operation VP Per Fin Controller
Favourable variances due to Uncontrollable Uncontrollable
Marketing Market growth 167,620 F Market growth 167,620 F
Sales Volume 117,700 F Delivery Systum change
Prices 12,000 F Unfavourable variances due to Delivery 54000
129,700 F Marketing Mfg Lab -34400 19600 F
187,220 F
Unfavourable variances due to Market Share 55,260 U
Operations Mix 5,340 F Marketing
Price Variance Margin Control 68,700 U
Manufacturing 99,000 U Sales 12,000 F Market Share 55,260 U
Delivery 54,000 F Manu Selling and Advert. 23,000 U
Advertising 29,000 U Milk 57,300 U Mix 5,340 F
Selling 6,000 F sugar 23,400 U 141,620 U
Administration 10,000 F 68,700 U Operations
Selling and Advert. 23,000 U Poor Dairy yield 31400 U
141,620 U Poor sugar yield 3100 U

Favourable Operations variance Poor quality Control


Flavoring 35300
Delivery 54,000 F Additive 16000 51300 F
Admin 10,000 F others 9300 F
Others 18,300 U -26100 F
45,700 F

Net 71,700 F Net 71,700 F Net 71,700 F


Marketing Good Marketing Poor Marketing Poor
Operations Poor Operations Good Operations Poor
Uncontrollable Good
Poor quality Control