31Johnson Construction Materials Company has a sales office which sells concrete culvert pipe to property developers. The sales office is a revenue center and must prepare a monthly performance...





31Johnson Construction Materials Company has a sales office which sells concrete culvert pipe to property developers. The sales office is a revenue center and must prepare a monthly performance report. Please complete the performance report using the format and the data below:


















































































Revenue Center Performance Report







Actual




Flexible Budget







Flexible




Sales Volume







Static




Product type:




Sales Revenue




Variance




U/F




Budget




Variance




U/F




Budget




40 inch




$31,500










$30,000










$40,000




36 inch long




$40,150










$42,000










$33,000




36 inch short




$36,200










$33,000










$30,000




32 inch




$19,000










$20,000










$28,000


























































































































































































































































































32Tavares Manufactured Homes Company has a sales division which submits a monthly performance report as a revenue center. Please complete the report using the format and data below.


















































































Revenue Center Performance Report - $K







Actual




Flexible Budget







Flexible




Sales Volume







Static




Product type:




Sales Revenue




Variance




U/F




Budget




Variance




U/F




Budget




Model A




$11,200










$12,000










$10,000




Model B1




$3,300










$3,000










$5,000




Model B2




$3,960










$4,000










$4,000




Model B3




$5,100










$5,000










$4,000


















33Union Company’s corporate payroll department is a cost center, and submits monthly performance



reports. In the report below, there are both budgeted and actual data. Please use the format below and



complete the report. The percentage amounts should be rounded to the nearest one-tenth of a percent.

















































































Cost Center









Flexible




Flexible Budget



















Performance Report




Actual




Budget




Variance




U/F




% variance




U/F




Salary & benefits




$46,000




$44,500
















Rent expense




12,750




11,900
















Depreciation expense




8,900




9,080
















Supply expense




1,890




2,200
















Miscellaneous expense




4,320




4,120



















$73,860




$71,800
























34Westhaven Company has a warehousing unit which operates as a cost center. They prepare monthly performance reports. Actual and budget data for February are shown here:

















































Cost Center







Flexible




Performance Report




Actual




Budget




Salary & benefits




$119,000




$120,000




Rent expense




94,500




90,000




Depreciation expense




23,200




24,000




Supply expense




11,890




12,000




Miscellaneous expense




8,120




8,000







$256,710




$254,000






Using the report format below, please complete the performance report.

















































































Cost Center









Flexible




Flexible Budget



















Performance Report




Actual




Budget




Variance




U/F




% variance




U/F




Salary & benefits




$119,000




$120,000
















Rent expense




94,500




90,000
















Depreciation expense




23,200




24,000
















Supply expense




11,890




12,000
















Other expense




8,120




8,000



















$256,710




$254,000






















May 15, 2022
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