INTRODUCTION - Oregon State University

Flexible budget = $36,000 for variable costs + $40,000 fixed costs = $76,000. B) Calculate the flexible budget variance for each of the three expense line-items for 2004, and indicate whether the variance is favorable or unfavorable. Budget for variable costs per dog: Food $20,000 ÷ 50 dogs = $400 per dog. Supplies $10,000 ÷ 50 dogs = $200 ... ................
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