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34,000.00 $ 39,000.00 $ 55,000.00 $ Total Variable Cost

This flexible budget income statement shows the variable and fixed costs for a Wal-Mart pharmacy department for production levels of 8,000, 9,000, and 10,000 units. Variable costs include direct labor of $5 per unit and electric power of $0.50 per unit. Fixed costs are electric power of $2,000 and supervisor salaries of $20,000. Total costs increase from $56,000 at 8,000 units to $61,000 at 9,000 units and $77,000 at 10,000 units as production and variable costs rise.

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Noble S Wolfe
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19 views

34,000.00 $ 39,000.00 $ 55,000.00 $ Total Variable Cost

This flexible budget income statement shows the variable and fixed costs for a Wal-Mart pharmacy department for production levels of 8,000, 9,000, and 10,000 units. Variable costs include direct labor of $5 per unit and electric power of $0.50 per unit. Fixed costs are electric power of $2,000 and supervisor salaries of $20,000. Total costs increase from $56,000 at 8,000 units to $61,000 at 9,000 units and $77,000 at 10,000 units as production and variable costs rise.

Uploaded by

Noble S Wolfe
Copyright
© Attribution Non-Commercial (BY-NC)
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLS, PDF, TXT or read online on Scribd
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Wal-Mart (Pharmacy)

Flexible Budget (Income Statement)


For the Year to Finish January 31, 2011
Units of Production
$ 8,000.00 $ 9,000.00 $
Variable cost
Direct labor ($5 per unit)
$ 30,000.00 $ 35,000.00 $
Electric Power ($0.50 per unit
$ 4,000.00 $ 4,500.00 $
Total variable cost
$ 34,000.00 $ 39,000.00 $
Fixed cost:
Electric Power
$ 2,000.00 $ 2,000.00 $
Supervisor salaries
$ 20,000.00 $ 20,000.00 $
Total fixed cost
$ 22,000.00 $ 22,000.00 $
Total department costs
$ 56,000.00 $ 61,000.00 $

10,000.00
50,000.00
5,000.00
55,000.00
2,000.00
20,000.00
22,000.00
77,000.00

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