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In a flexible budget, the variable revenues and costs are adjusted, using the planned per unit amounts multiplied by the actual activity, i.e., the number of units actually produced or actually sold. Therefore, in a flexible budget cost formula variable costs are stated on a per unit basis. Fixed costs, however, do not change with changes in level of activity, as long as the activity remains within the relevant range. Therefore, in a flexible budget cost formula fixed costs are stated as a total amount, not as a per unit amount.
In a flexible budget, the variable revenues and costs are adjusted, using the planned per unit amounts multiplied by the actual activity, i.e., the number of units actually produced or actually sold. Therefore, in a flexible budget cost formula variable costs are stated on a per unit basis. Fixed costs, however, do not change with changes in level of activity, as long as the activity remains within the relevant range. Therefore, in a flexible budget cost formula fixed costs are stated as a total amount, not as a per unit amount.
In a flexible budget, the variable revenues and costs are adjusted, using the planned per unit amounts multiplied by the actual activity, i.e., the number of units actually produced or actually sold. Therefore, in a flexible budget cost formula variable costs are stated on a per unit basis. Fixed costs, however, do not change with changes in level of activity, as long as the activity remains within the relevant range. Therefore, in a flexible budget cost formula fixed costs are stated as a total amount, not as a per unit amount.
In a flexible budget, the variable revenues and costs are adjusted, using the planned per unit amounts multiplied by the actual activity, i.e., the number of units actually produced or actually sold. Therefore, in a flexible budget cost formula variable costs are stated on a per unit basis. Fixed costs, however, do not change with changes in level of activity, as long as the activity remains within the relevant range. Therefore, in a flexible budget cost formula fixed costs are stated as a total amount, not as a per unit amount.