Comparative Analysis

1.) Sales become unfavorable to the group due to variations of the

volume of sales in the day to day operation.
2.) Cost of goods sold favors the group in the actual implementation
because of the reductions of the prices of the raw materials.
3.) Gross profit becomes unfavorable due to slight difference between
actual and projected sales. It incurred small difference due to low cost
of goods sold and low actual sales.
4.) Most of the operating expense such as rent, store equipment,
transportation, store and office furniture, store and office utilities, and
organizational cost favors to the group because it incurred small
amount of expenses to the group.
5.) Store & office supplies and promotion & advertising seem to be
unfavorable to the group due to unexpected raise of prices of the
materials needed.
6.) Earnings before taxes was lower than expected so it becomes
unfavorable to the group.
7.) Income tax favors the group because there was no paid taxes at all
8.) Net income favors the group because it was higher than expected.
This occurs when we raise our selling price to 250 from its previous
selling price of 240.