1. Orcas Boat Charter Service
Flexible Budget Performance Report
For the Month Ended July 31
Actual Costs
Budget
Cost Formula
Incurred for
Based on
(per charter)
160 Charters
160 Charters Variance
Variable overhead costs:
Cleaning... $ 60.50 $ 9,440 $ 9,680 $ 240 F
Maintenance... 35.25 5,980 5,640 340 U
Port fees ... 15.75 2,670 2,520 150 U
Total variable overhead costs .... $111.50 18,090 17,840 250 U
Fixed overhead costs:
Salaries and wages ... 9,200 9,150 50 U
Depreciation ... 12,800 12,100 700 U
Utilities... 835 860 25 F
Moorage... 5,360 4,980 380 U
Total fixed overhead costs ... 28,195 27,090 1,105 U
Total overhead costs ... $46,285 $44,930 $1,355 U
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