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Can someone show me how to figure out the variable cost? This is what I have so

ID: 2481301 • Letter: C

Question

Can someone show me how to figure out the variable cost?

This is what I have so far:

Exercise Score: 5.13 of 10 pts Assignment Score: 90.26% (45.13 of 50 pts) 5 of 5 complete Suppose a chain of WFC franchises in Shanghai had budgeted sales for 2012 of RMB 8 million (where RMB stands for the Chinese unit of currency, officially the renminbi, also called the yuan) Cost of goods sold and other variable costs were expected to be 60% of sales. Budgeted annual fixed costs were RMB 1.5 million. A strong Chinese economy caused actual 2012 sales to rise to RMB 10.2 million and actual profits to increase to RMB 2,230,000. Fixed costs in 2012 were as budgeted. The franchisee was pleased with the increase in profit. Read the requirements Requirement 1. Compute the sales-activity variance and the flexible-budget variance for income for 2012. What can the franchisee learn from these variances? Begin by completing the flexible budget. (Enter all amounts as positive numbers. Enter amounts in millions of Chinese RMB's. Round all answers to two decimal places. For variances with a zero balance, make sure to enter "O" in the appropriate field. If the variance is zero, do not select a label.) Actual Results at Actual Activity Level Variable costs Contribution margin Fixed costs Operating income

Explanation / Answer

Particulars

Rs.

Sales

10,200,000

Less: Cost of Goods sold &

Variable cost

61,20,000

Contribution Margin

40,80,000

Less :Fixed Costs

1,500,000

Operating Income

25,80,000

Particulars

Rs.

Sales

8,000,000

Less: Cost of Goods sold &

Variable cost

48,00,000

Contribution Margin

32,00,000

Less :Fixed Costs

1,500,000

Operating Income

17,00,000

Decrease in Sales in 2013 frpm 10.2 million to 8 million the profit decreases from 25,80,000 to 17,00,000

Particulars

Rs.

Sales

10,200,000

Less: Cost of Goods sold &

Variable cost

61,20,000

Contribution Margin

40,80,000

Less :Fixed Costs

1,500,000

Operating Income

25,80,000