Question: The Lancaster Chamber Orchestra is a small
The Lancaster Chamber Orchestra is a small community orchestra that offers two distinct concert
series for its patrons. Series A is devoted entirely to the performance of a classical repertoire and offers 10 concerts throughout the year, while Series B consists of six pops concerts and serves to
broaden the audience base of the ensemble.
Since programming needs change from concert to concert, musicians are hired on a perservice basis. (A service is either a rehearsal or a concert.) They are paid at differential average
rates due to instrumental doubling requirements and also due to solo pay for woodwinds, percussion, and brass players. After the budget has been set, variances in musician costs are the result of changes in programming and rehearsal scheduling. Programming changes can cause different numbers of musicians to be needed for a particular series of rehearsals and concerts or can change the doubling requirements. Changes in rehearsal scheduling can alter needs for certain families of instruments at some rehearsals. For example, one Series A concert usually consists of six services, but not all instruments are required at each service. Programming and rehearsal scheduling are decided by the music director, Maestro Fritz Junger, but musician cost constraints are imposed by the director of production, Candice Wrightway. Budgeted and actual musician costs for the 2010–2011 season follow.
When the budget was prepared at the beginning of the year, Alan Voit, director of marketing, admitted that projected ticket sales for the two series were optimistic, but he believed that his innovative advertising campaign would help the orchestra meet its goal. Although pops sales came in almost exactly on target, a devastating ice storm caused the cancellation of one of the classical concerts. Unfortunately, rehearsals had already been held and the musicians had been paid for their services. Series sales figures for the three levels of ticket prices follow.
As with any orchestra, ticket sales alone are never enough to totally cover expenses, so the
director of development, Lydia Givme, is responsible for the coordination of fundraising in the
community. Unfortunately, the goals set at the beginning of the year did not anticipate an extended recession, with potential private, corporate, and government contributors tightening their fiscal belts.
Additional expenses include a long-term rental agreement for the hall, a permanent conductor, guest artists, music rental and advertising costs, and variable production costs based on total services. Music rental and advertising are treated as fixed expenses even though their cost may vary during the course of the season. Here are budgeted fixed and variable expenses for 2010–2011.
The income statement for 2010–2011 follows.
Required:
a. Calculate a flexible budget for the Lancaster Chamber Orchestra’s 2010–2011 season.
b. After calculating the flexible budget, Randall Nobucs, director of finance, found a total unfavorable variance in net income of $53,158. Account for this unfavorable variance by calculating
(1) Revenue variances.
(2) Labor efficiency variances.
(3) Overhead efficiency and overhead spending variances.
c. Nobucs is concerned that if the orchestra faces similar problems in the next season, the accumulated deficit will cause bankruptcy. He argues with Alan Voit that a 15 percent increase in ticket prices would ensure a balanced budget for the 2010–2011 season. Discuss the feasibility of this strategy.
d. In examining the income statement, CEO Peter Morris is puzzled. He believes that all of his senior staff members are superb and is not sure where to lay the blame for the orchestra’s dismal financial performance. Discuss the areas of specialized knowledge involved in the operation. Which person should be held accountable for each variance?
Transcribed Image Text:
LANCASTER CHAMBER ORCHESTRA Musicians' Budget 2010-2011 Series A Budget Actual Average Number of Services per Number of Services pe Instrument Family Rate Musicians Musician Musicians Musician $65/hour $62/hour $58/hour $55/hour Woodwinds 11 60 10 56 Brass 10 55 12 53 Percussion 3 50 3 52 Strings 25 60 28 59 Series B Budget Actual Average Number of Services per Number of Services per Instrument Family Rate Musicians Musician Musicians Musician $65/hour $62/hour $8/hour $55/hour Woodwinds 21 10 23 Вrass 14 24 12 24 Percussion 5 24 3 24 Strings 22 21 28 19 LANCASTER CHAMBER ORCHESTRA Revenue Budget 2010-2011 Series A Budget (10 Concerts) Actual (9 Concerts) Capacity per Concert Price Attendance Revenue Attendance Revenue $12 800 7,500 $90,000 6,030 S72,360 15 300 2,800 42,000 2,475 37,125 20 150 1,300 26,000 1,260 25,200 Series B Budget (6 Concerts) Actual (6 Concerts) Capacity per Concert Price Attendance Revenue Attendance Revenue $14 $65,520 26,880 800 4,680 4,734 S66,276 16 300 1,680 1,704 27,264 25 150 900 22,500 852 21,300 LANCASTER CHAMBER ORCHESTRA Budgeted Fixed and Variable Expenses 2010-2011 Series A Series B Rent $8,000 $4,800 Conductors 30,000 12,200 Guest artists 18,000 6,000 800 Music rental 450 Advertising Variable production 10,000 6,000 $15/musician service $15/musician service LANCASTER CHAMBER ORCHESTRA Income Statement 2010-2011 Budget Actual Earned income Ticket revenue $ 272,900 $ 249,525 Operating expenses Musicians 232,322 241,982 Hall rental 12,800 12,800 Conductors 42,200 42,200 Guest artists 24,000 24,000 Music rental 1,250 1,100 Advertising Variable production 16,000 16,200 59,190 63,953 Total expenses $ 387,762 $ 402,235 Operating income S(114,862) S(152,710) Other income Private and corporate contributions Public funding 100,000 95,000 25,000 20,000 Total other income $ 125,000 $ 115,000 S (37,710) Net surplus/(deficit) $ 10,138
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