Profit Center Performance Report
SE 5. Complete this performance report for profit center P for the month ended December 31:
|
Actual Results |
Variance |
Master Budget |
|
|
Sales |
$ ? |
$ 20 (F) |
$ 120 |
|
Controllable variable costs |
|||
|
Variable cost of goods sold |
25 |
10 (U) |
? |
|
Variable selling and |
|||
|
administrative expenses |
15 |
? |
5 |
|
Contribution margin |
$100 |
$ ? |
$ 100 |
|
Controllable fixed costs |
? |
20 (F) |
60 |
|
Profit center operating income |
$ 60 |
$ 20 (F) |
$ ? |
|
Performance measures |
|||
|
Number of orders processed |
50 |
20 (F) |
? |
|
Average daily sales |
$? |
$0.68 (F) |
$4.00 |
|
Number of units sold |
100 |
40 (F) |
? |