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This is true, but it is not the best evaluation of the preliminary conclusion.
This is the best evaluation of the preliminary conclusion. The operating income variance is $65,750 unfavorable. However, this conclusion does nothing to explain why the operating income variance was unfavorable. Was it because sales were lower than expected? Was it because variable cost was higher than expected? Was it because fixed cost was higher than expected? Was it all of these? How much of the operating income variance was attributable to each, and what was the root cause of each? What can be done about it? A variance report such as the following, including flexible budget amounts and flexible budget variances along with static budget amounts and variances, should be used to pinpoint the causes of the variance in operating income and then to investigate further what caused each individual variance. Static Budget Flexible Budget Actual Static Budget Variance Flexible Budget Variance Revenue $1,125,000 $1,230,000 $(105,000) $1,125,000 $ -0- Variable Cost 693,750 738,000 (44,250 ) 675,000 18,750 Contribution Margin $ 431,250 $ 492,000 $ (60,750) $ 450,000 $ (18,750) Fixed Cost 285,000 280,000 5,000 280,000 5,000 Operating Income $ 146,250 $ 212,000 $ 65,750 $ 170,000 $ (23,750)
This is not an accurate evaluation of the preliminary conclusion.
This is not an accurate evaluation of the preliminary conclusion.