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Bay City Company’s fixed budget performance report for July follows. The $587,000 budgeted total expenses include $400,000 variable expenses and $187,000 fixed expenses. Actual expenses include $177,000 fixed expenses. Fixed Budget Actual Results Variances Sales (in units) 8,000 6,900 Sales (in dollars) $ 640,000 $ 614,100 $ 25,900 U Total expenses 587,000 553,000 34,000 F Income from operations $ 53,000 $ 61,100 $ 8,100 U Prepare a flexible budget performance report that shows any variances between budgeted results and actual results. List fixed and variable expenses separately.
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