Fournier Fixtures produces a variety of manufactured items for the home and building industry. The company produces only when it receives orders and, therefore, has no inventories. The following information is available for the current month: Actual (based on actual orders for 431,200 units) Master Budget (based on budgeted orders for 385,000 units) Sales revenue $ 8,192,800 $ 7,700,000 Less Variable costs Materials 2,681,200 2,380,000 Direct labor 244,000 224,000 Variable overhead 1,247,200 1,106,000 Variable marketing and administrative 888,000 798,000 Total variable costs $ 5,060,400 $ 4,508,000 Contribution margin $ 3,132,400 $ 3,192,000 Less Fixed costs Manufacturing overhead 1,686,000 1,720,000 Marketing 617,800 600,000 Administrative 426,000 465,000 Total fixed costs $ 2,729,800 $ 2,785,000 Operating profits $ 402,600 $ 407,000 Required: Prepare a sales activity variance analysis for Fournier Fixtures.
Fournier Fixtures produces a variety of manufactured items for the home and building industry. The company produces only when it receives orders and, therefore, has no inventories. The following information is available for the current month: Actual (based on actual orders for 431,200 units)
Prepare a sales activity
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