AutoPutz, Gmbh Flexible Budget Performance Report For the Month Ended August 31
Overhead Costs
Variable overhead costs: Cleaning supplies Electricity Maintenance Total variable overhead cost Fixed overhead costs: Operator wages Depreciation Rent................ Total fixed overhead cost Total overhead cost
Cost Formula (per car)
Flexible Static Budget Budget Based based on on Cars 8000 cars Washed 8000 8300
€ 6,000 4,800 1,200 12,000 10,000 20,000 8,000 38,000 € 50,000 € 6,225 4,980 1,245 12,450 10,000 20,000 8,000 38,000 € 50,450
€ 0.75 0.60 0.15 € 1.50
Report t 31
Actual Costs Incurred for 8,300 Cars Variance
€ 6,350 4,865 1,600 12,815 10,050 20,200 8,000 38,250 € 51,065
€ 125 U 115 F 355 U 365 U 50 U 200 U 0 250 U € 615 U
AutoPutz, Gmbh Flexible Budget Performance Report For the Month Ended August 31
Overhead Costs
Variable overhead costs: Cleaning supplies Electricity Maintenance Total variable overhead cost Fixed overhead costs: Operator wages Depreciation Rent................ Total fixed overhead cost Total overhead cost
Cost Formula (per car)
Flexible Static Budget Budget Based based on on Cars 8000 cars Washed 8000 8000
€ 6,000 4,800 1,200 12,000 10,000 20,000 8,000 38,000 € 50,000 € 6,000 4,800 1,200 12,000 10,000 20,000 8,000 38,000 € 50,000
€ 0.75 0.60 0.15 € 1.50
WRONG Common Percentage change budgeting 100%
€ 6,000 € 4,800 € 1,200 € 12,000 € 10,000 € 20,000 € 8,000 € 38,000 € 50,000