Budget Actual

1. people 200 150

2. hot dog .25 .6
Pop .45 .55
Condiments .05 .1
Nachos .18 .2
3. unit to be sold
Hot dog 400 150
Pop 300 200
Condiments 400 150
Nachos 400 150

1. people variance : 200-150=50 Adverse

2. sale profit variance : (400-150)*0.52 = 130 Adverse
3. pop= (300-200)* 0.55 = 55 adverse
total profit variance = 130+55 = 185 adverse
4. condiments = (0.05-0.1 ) *150 = -7
5. nachos (0.18 -0.2 ) *150 = -3 Adverse
total variance = 52.5+20+7.5+3=83 adverse

3.cost variance :
Actual unit
1 . hot dog = (.25-0.6 ) * 150 = 52.5 adverse
1. pop = (0.45-0.55 ) *200 = -20 adverse

we expected that the 200 from people will buying from us ,but 150 did this and we did not
sell all types and was the cost is high per piece .

At the second time we should change another place for sell place is crowding people such as
, the gate which is people get out from it .