Sample Manufacturing Co.
Sep 28, 2026
September 2026 · run in 41 seconds
Every figure below is calculated from the uploaded file.
| DepartmentDepartment | ActualActual | BudgetBudget | Variance | % | Result | Prev monthPrevious month | HC actual / budgetHeadcount actual |
|---|---|---|---|---|---|---|---|
| Assembly | $412,400 | $398,000 | +$14,400 | +3.6% | Unfavorable | +$7,200 | 64 / 62 (+2) |
| Engineering | $298,750 | $305,000 | -$6,250 | -2.0% | Favorable | -$2,650 | 34 / 35 (-1) |
| Sales | $210,300 | $198,000 | +$12,300 | +6.2% | Unfavorable | +$4,700 | 28 / 27 (+1) |
| Supply chain | $176,350 | $168,000 | +$8,350 | +5.0% | Unfavorable | +$10,550 | 26 / 25 (+1) |
| Quality | $148,900 | $152,000 | -$3,100 | -2.0% | Favorable | -$2,400 | 22 / 23 (-1) |
| Finance | $121,600 | $118,500 | +$3,100 | +2.6% | Unfavorable | +$1,700 | 15 / 15 (+0) |
| HR | $96,200 | $97,500 | -$1,300 | -1.3% | Favorable | -$900 | 13 / 13 (+0) |
| Total | $1,464,500 | $1,437,000 | +$27,500 | +1.9% | Unfavorable | +$18,200 | 202 / 200 (+2) |
Top variances
Assembly ran $14,400 over budget, +3.6% unfavorable, and $7,200 over August. Overtime has exceeded plan for three months; the order driving it runs into December.
Sales was $12,300 over budget, +6.2% unfavorable. The new commission plan paid a one-time catch-up this month.
Supply chain ran $8,350 over budget, +5.0% unfavorable. Two hires started in September and recruiting fees are one-time.
Engineering was $6,250 under budget, +2.0% favorable. Two roles were filled late, so the saving may not hold in October.
Quality was $3,100 under budget, +2.0% favorable. The vacancy is expected to stay open through the quarter.
CFO commentary
Total personnel expense was $1,464,500 against a budget of $1,437,000, a variance of +$27,500 (+1.9%), unfavorable. Spending rose +$18,200 (+1.3%) from August. Assembly and Sales explain $26,700 of the overage. Both drivers look temporary, but Assembly overtime has now run over plan for three months. Ask Assembly and Sales for October forecasts before the next close.
Questions for management
- Assembly overtime is over plan for the third month. What order volume makes it permanent, and should budget be rebased?
- The Sales commission catch-up is one-time. Confirm October commissions return to plan.
- Engineering's saving depends on two late backfills. Will they start in October?
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