Escolar Documentos
Profissional Documentos
Cultura Documentos
Ferrer
2013-37872
1.)
Total rate
Variable rate
Fixed rate
Total
600,000
120,000
480,000
2.)
Direct materials
Direct labor
Variable overhead
Fixed overhead
Standard cost per unit
Input
3
2
2
2
7
12
2
8
3.)
a.) 42,000 units x 1.5 Direct Labor Hours per unit = 63,000 standard Direct Labor Hours
b.)
Manufacturing Overhead
Actual Cost 606,500
Applied cost 630,000
Overapplied overhead 23,500
63,000 standard direct labor hours x 10 per direct labor hours
= 630000
4. Variable overhead variances:
= 123,500 - (65,000 x 2) = 6,500
Meaning favorable.
Variable overhead efficiency variance
= 2 (65,000 - 63,000) = 4,000
Unfavorable.
Budget variance = Actual Fixed Overhead - Budgeted Fixed Overhead
= 483,000 - 480,000
= 3,000
Unfavorable
Volume Variance = 8 (60,000 - 63,000)
= 24,000
Favorable
5.) Changed would only be observed in volume variance and it would be unfavorable
as the standard direct labor hours allowed for the year would have been less than
65,000.00
overhead 23,500
direct labor hours
it would be unfavorable
have been less than
1.)
Total rate
Variable rate
Fixed rate
Total
297,500
87,500
210,000
displayed.
al variances:
materials variance
6,400 Unfavorable
33,800 Unfavorable
labor variances
8,700 Favorable
24,000 Unfavorable
e manufacturing overhead variances
750 Favorable
3,750 Unfavorable
manufacturing overhead variances
1,800 Unfavorable
42,000 Favorable
18,300 Unfavorable
1.)
Direct materials
Direct labor
Variable manufacturing overhead
Fixed manufacturing overhead
Standard cost per unit
Units
4
12
5
12
Total
13.2
12
5
11.8
42