FOLLOW THE MONEY
Simulator
The book explains the ideas. Here you can move the numbers.
Model note: These exercises use the simplified Wally’s Dogs teaching model. Your company may classify Labor, Manufacturing Overhead, inventory, and applied costs differently.
PRICE & VOLUME
F/U means Favorable/Unfavorable compared with Budget. It describes direction—not whether the operating decision was good or bad.
CAPSTONE
Sandbox
Change several things at once. Then read the statement.
−REVENUE
5001,0001,500
75%100%125%
All regular50 / 50All chili
+MATERIAL
80%100%120%
80%100%125%