Cost item Actual Flexible Variance KET

Variable
Dairy Ing 3,679,900 3,648,500 - 31,400 U
Milk Price Var 57,300 - 57,300 U
Sugar 599,900 596,800 - 3,100 U
Sugar Price Var 23,400 - 23,400 U
Flavoring 946,800 982,100 35,300 F
Cartons 567,200 566,900 - 300 U
Plastic Wrap 28,700 29,800 1,100 F
Additives 235,000 251,000 16,000 F
Supplies 31,000 35,000 4,000 F
Miscellaneous 3,000 3,000 -
Total Variabel 6,172,200 6,113,100 - 59,100 U
Fixed
Labor-Cartonizing & Freezing 425,200 390,800 - 34,400 U
others 227,500 222,000 - 5,500 U
Total Fixed 652,700 612,800 - 39,900 U
Total Manufacturing Cost 6,824,900 6,725,900 - 99,000 U

Keterangan
Budget Galon Sales 5,720,329
Actual Galon Sales 5,968,366
248,037
Budget Industry galon sale 11,440,000
Actual Industry galon sale 12,180,000
740,000
Budget Market Share = 5,720,329 50%
11,440,000
Actual Market Share = 5,968,366 49%
12,180,000
Budget Average unit 2,591,300 0.45300
Contribution margin =
5,720,329
 Standar Average
kontribusi margin Variance Variance Total
Jenis Produk Actual galon Budget Galon Margin kontribusi Volume Mix Variance
1 Galon, Paper 90,000 100,000 0.34 0.3649 - 3,957 - 2,772 - 6,729
1 Galon, Plastic 95,000 50,000 0.305 0.3957 17,807 - 2,926 14,881
2 Galon, Paper 245,000 225,000 0.265 7,914 - 7,546 368
1 Galon, Premium 90,000 120,000 0.725 - 11,871 - 2,772 - 14,643
Jumlah 520,000 495,000 9,893 - 16,016 - 6,124