Plan vs. Actual Variance Report for Manufacturing
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Line Item
Profit-and-Loss Revenue Plan Actual Variance (dollars) Variance (percent) Cost of Goods Sold Plan Actual Variance (dollars) Variance (percent) Sales and Marketing Costs Plan Actual Variance (dollars) Variance (percent) Labor Costs Plan Actual Variance (dollars) Variance (percent) Sales, General, and Administrative Costs Plan Actual Variance (dollars) Variance (percent) Operating Income Plan Actual Variance (dollars) Variance (percent) Balance Sheet Cash Plan Actual Variance (dollars) Variance (percent) Inventory Value Plan Actual Variance (dollars) Variance (percent) Accounts Receivable Plan Actual Variance (dollars) Variance (percent) Net Capital Assets Plan Actual Variance (dollars) Variance (percent) Accounts Payable Plan Actual Variance (dollars) Variance (percent) Long-Term Debt Payable Plan Actual Variance (dollars) Variance (percent) $ $ $ $
January
February
March
Q1
April
May
June
Q2
July
August
September
Q3
October
November
December
Q4
Annual
Variance Analysis Notes
65,000 60,000
$
75,000 70,000
$
85,000 88,000 3,000 3.53 65,000 63,000 2,000 3.08 4,000 3,000 1,000 25.00
$ $
225,000 218,000
$
75,000 95,000 20,000 26.67 55,000 45,000 10,000 18.18 6,000 5,000 1,000 16.67
$ $
80,000 65,000
$
90,000 88,000
$
245,000 248,000 3,000 1.22 185,000 163,000 22,000 11.89 21,000 19,000 2,000 9.52
$ $
90,000 95,000 5,000 5.56 50,000 45,000 5,000 10.00
$ $
100,000 110,000 10,000 10.00 55,000 55,000 0.00 8,500 8,000 500 5.88
$ $
105,000 100,000
$
295,000 305,000 10,000 3.39 170,000 163,000 7,000 4.12 25,000 24,500 500 2.00
$ $
120,000 115,000
$
130,000 120,000
$
145,000 165,000 20,000 13.79 65,000 63,000 2,000 3.08 6,500 4,500 2,000 30.77
$ $
395,000 400,000 5,000 1.27 170,000 163,000 7,000 4.12 24,500 22,500 2,000 8.16
$ $
1,160,000 1,171,000 11,000 0.95 695,000 652,000 43,000 6.19 85,500 83,000 2,500 2.92 540,000 556,000 (16,000) (2.96) 162,000 168,000 (6,000) (3.70) 132,000 127,000 (5,000) (3.79)
(5,000) $ (7.69) 50,000 45,000 5,000 10.00 $ $
(5,000) $ (6.67) 55,000 55,000 0.00 $ $
(7,000) $ (3.11) 170,000 163,000 7,000 4.12 $ $
(15,000) $ (18.75) 60,000 55,000 5,000 8.33 7,000 6,500 500 7.14 $ $
(2,000) $ (2.22) 70,000 63,000 7,000 10.00 8,000 7,500 500 6.25 45,000 45,000 0.00 15,000 14,000 1,000 6.67 10,000 12,000 2,000 20.00 $ $
(5,000) $ (4.76) 65,000 63,000 2,000 3.08 9,000 8,500 500 5.56 50,000 49,000 1,000 2.00 16,000 15,500 500 3.13 15,000 18,000 3,000 20.00 $ $
(5,000) $ (4.17) 50,000 45,000 5,000 10.00 $ $
(10,000) $ (7.69) 55,000 55,000 0.00 10,000 9,000 1,000 10.00 55,000 55,000 0.00 $ $
$ $
$ $
$ $
$ $
$ $
$ $
$ $
$ $
$ $
$ $
8,000 $ 10,000 (2,000) $ (25.00) 35,000 $ 40,000 (5,000) $ (14.29) 10,000 9,000 1,000 10.00 $ $
3,000 $ 4,000 (1,000) $ (33.33) 40,000 $ 41,000 (1,000) $ (2.50) 10,000 10,000 0.00 $ $
$ $
15,000 $ 17,000 (2,000) $ (13.33) 115,000 $ 123,000 (8,000) $ (6.96) 31,000 31,000 0.00 $ $
$ $
$ $
$ $
$ $
7,500 $ 8,000 (500) $ (6.67) 45,000 45,000 0.00 14,000 13,500 500 3.57 $ $
$ $
$ $
$ $
8,000 $ 9,000 (1,000) $ (12.50) 50,000 50,000 0.00 15,000 14,000 1,000 6.67 2,000 21,000 19,000 950.00 $ $
$ $
$ $
$ $
$ $
40,000 $ 42,000 (2,000) $ (5.00) 11,000 $ 12,000 (1,000) $ (9.09) 5,000 $ 2,000 (3,000) $ (60.00)
40,000 $ 42,000 (2,000) $ (5.00) 11,000 $ 15,000 (4,000) $ (36.36) 10,000 $ (10,000) $ (100.00)
40,000 $ 43,000 (3,000) $ (7.50) 12,000 $ 13,000 (1,000) $ (8.33) 10,000 $ 5,000 (5,000) $ (50.00)
$ $
125,000 $ 130,000 (5,000) $ (4.00) 38,000 $ 42,000 (4,000) $ (10.53) 30,000 $ 17,000 (13,000) $ (43.33)
45,000 $ 47,000 (2,000) $ (4.44) 15,000 14,500 500 3.33 15,000 16,000 1,000 6.67 $ $
$ $
140,000 $ 141,000 (1,000) $ (0.71) 45,000 43,500 1,500 3.33 45,000 46,000 1,000 2.22 $ $
$ $
55,000 $ 57,000 (2,000) $ (3.64) 15,000 $ 15,500 (500) $ (3.33) 20,000 24,000 4,000 20.00 $ $
160,000 $ 162,000 (2,000) $ (1.25) 48,000 $ 51,500 (3,500) $ (7.29) 42,000 70,000 28,000 66.67 $ $
$ $
$ $
$ $
$ $
$ $
18,000 $ 22,000 (4,000) $ (22.22) 20,000 25,000 5,000 25.00 $ $
$ $
5,000 $ (5,000) (10,000) $ (200.00)
5,000 $ (3,000) (8,000) $ (160.00)
15,000 $ (6,000) (21,000) $ (140.00)
$ $
15,000 $ 12,000 (3,000) $ (20.00)
$ $
$ $
$ $
$ $
45,000 $ 43,000 (2,000) $ (4.44) 100,000 $ 95,000 (5,000) $ (5.00) 45,000 47,000 2,000 4.44 250,000 250,000 0.00 25,000 26,000 1,000 4.00 125,000 125,000 0.00 $ $
45,000 $ 42,000 (3,000) $ (6.67) 105,000 $ 100,000 (5,000) $ (4.76) 48,000 48,000 0.00 245,000 245,000 0.00 28,000 30,000 2,000 7.14 48,000 48,000 0.00 $ $
40,000 41,000 1,000 2.50
$ $
43,333 $ 42,000 (1,333) $ (3.08) 105,000 $ 100,000 (5,000) $ (4.76) 47,667 48,000 333 0.70 245,000 245,000 0.00 28,333 30,000 1,667 5.88 $ $
40,000 $ 38,000 (2,000) $ (5.00) 115,000 $ 105,000 (10,000) $ (8.70) 55,000 $ 51,000 (4,000) $ (7.27) 235,000 235,000 0.00 34,000 35,000 1,000 2.94 $ $
42,000 $ 40,000 (2,000) $ (4.76) 120,000 $ 112,000 (8,000) $ (6.67) 55,000 $ 53,000 (2,000) $ (3.64) 230,000 230,000 0.00 35,000 35,500 500 1.43 $ $
45,000 $ 41,000 (4,000) $ (8.89) 125,000 $ 118,000 (7,000) $ (5.60) 54,000 54,000 0.00 225,000 225,000 0.00 36,000 36,500 500 1.39 54,000 54,000 0.00 $ $
42,333 $ 39,667 (2,667) $ (6.30) 120,000 $ 111,667 (8,333) $ (6.94) 54,667 $ 52,667 (2,000) $ (3.66) 230,000 230,000 0.00 35,000 35,667 667 1.90 $ $
48,000 $ 45,000 (3,000) $ (6.25) 125,000 $ 122,000 (3,000) $ (2.40) 53,000 55,000 2,000 3.77 300,000 325,000 25,000 8.33 35,000 35,000 0.00 53,000 55,000 2,000 3.77 $ $
52,000 $ 48,000 (4,000) $ (7.69) 125,000 125,000 0.00 52,000 54,000 2,000 3.85 295,000 320,000 25,000 8.47 34,000 34,000 0.00 52,000 54,000 2,000 3.85 $ $
55,000 $ 53,000 (2,000) $ (3.64) 120,000 121,000 1,000 0.83 51,000 53,000 2,000 3.92 290,000 315,000 25,000 8.62 $ $
51,667 $ 48,667 (3,000) $ (5.81) 123,333 $ 122,667 (667) $ (0.54) 52,000 54,000 2,000 3.85 295,000 320,000 25,000 8.47 $ $
60,000 $ 58,000 (2,000) $ (3.33) 115,000 116,000 1,000 0.87 50,000 51,000 1,000 2.00 285,000 310,000 25,000 8.77 $ $
65,000 66,000 1,000 1.54
$ $
70,000 72,000 2,000 2.86 100,000 102,000 2,000 2.00
$ $
65,000 65,333 333 0.51 108,333 108,667 333 0.31 50,000 50,167 167 0.33 280,000 305,000 25,000 8.93
$ $
70,000 72,000 2,000 2.86 100,000 102,000 2,000 2.00 50,000 49,500 (500) (1.00) 275,000 300,000 25,000 9.09 30,000 29,500 (500) (1.67) 50,000 49,500 (500) (1.00)
$ $
110,000 $ 105,000 (5,000) $ (4.55) 50,000 $ 49,000 (1,000) $ (2.00) 240,000 240,000 0.00 32,000 34,000 2,000 6.25 $ $
110,000 $ 108,000 (2,000) $ (1.82) 50,000 50,000 0.00 280,000 305,000 25,000 8.93 $ $
$ $
$ $
$ $
$ $
$ $
$ $
50,000 $ 49,500 (500) $ (1.00) 275,000 300,000 25,000 9.09 $ $
$ $
$ $
$ $
$ $
$ $
$ $
$ $
$ $
$ $
$ $
$ $
$ $
$ $
$ $
$ $
$ $
$ $
$ $
$ $
$ $
$ $
$ $
$ $
$ $
33,000 $ 32,500 (500) $ (1.52) 51,000 53,000 2,000 3.92 $ $
34,000 $ 33,833 (167) $ (0.49) 52,000 54,000 2,000 3.85 $ $
32,000 $ 31,000 (1,000) $ (3.13) 50,000 51,000 1,000 2.00 $ $
31,000 $ 30,000 (1,000) $ (3.23) 50,000 50,000 0.00 $ $
30,000 $ 29,500 (500) $ (1.67) 50,000 $ 49,500 (500) $ (1.00)
31,000 $ 30,167 (833) $ (2.69) 50,000 50,167 167 0.33 $ $
$ $
$ $
$ $
50,000 $ 49,000 (1,000) $ (2.00)
74,333 $ 74,000 (333) $ (0.45)
55,000 $ 51,000 (4,000) $ (7.27)
55,000 $ 53,000 (2,000) $ (3.64)
$ $
54,667 $ 52,667 (2,000) $ (3.66)
$ $
$ $