Wal-Mart (Pharmacy)

Flexible Budget (Income Statement)

For the Year to Finish January 31, 2011
Units of Production
$ 8,000.00 $ 9,000.00 $
Variable cost
Direct labor ($5 per unit)
$ 30,000.00 $ 35,000.00 $
Electric Power ($0.50 per unit
$ 4,000.00 $ 4,500.00 $
Total variable cost
$ 34,000.00 $ 39,000.00 $
Fixed cost:
Electric Power
$ 2,000.00 $ 2,000.00 $
Supervisor salaries
$ 20,000.00 $ 20,000.00 $
Total fixed cost
$ 22,000.00 $ 22,000.00 $
Total department costs
$ 56,000.00 $ 61,000.00 $

10,000.00
50,000.00
5,000.00
55,000.00
2,000.00
20,000.00
22,000.00
77,000.00