INTRODUCTION - Oregon State University

Food. Supplies. Total Costs. Budget. 50 $40,000. $20,000. $10,000. $70,000 Actual. 60 $45,000. $21,000. $13,200. $79,200 Variable costs are linear in the number of dogs cared for. Required: A) Calculate a flexible budget for 2004. Variable cost per dog = $30,000 ÷ 50 dogs = $600 per dog. $600 per dog x 60 dogs actually cared for = $36,000 ................
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