2. The addition of a new boat to the charter fleet apparently increased depreciation and moorage
charges for the month above what had been anticipated. (A new boat adds to depreciation charges
and a new boat needs to be moored, hence the higher moorage charges.) These two items are re-
sponsible for most of the $1,355 unfavorable total variance for the month.
Bạn đang xem 2. - SOLUTIONS TO QUESTION MANAGERIAL ACCOUNTING CH11 FLEXIBLE BUDGETS AND OVERHEAD ANALYSIS