Beruflich Dokumente
Kultur Dokumente
Quantity
Price
6,000
$7.30
pounds
per
purchased
pound
Actual
Quantity
6,000
pounds
purchased
$43,800
Standard
Price
$7.00
per
pound
Quantity
Price
4,000
$7.00
pounds
per
allowed
pound
$42,000
$1,800 Unfavorable
Direct-material
price variance
4,200
pounds
used
$28,000
$7.00
per
pound
$29,400
$1,400
Unfavorable
Direct-material
quantity
variance
Actual
Rate
Actual
Hours
$18.10
per
hour
6,450
hours
used
$116,745
Standard
Rate
Standard
Hours
$18.00
per
hour
6,000
hours
allowed
$116,100
$108,000
$645 Unfavorable
$8,100 Unfavorable
Direct-labor
rate variance
Direct-labor
efficiency variance
$8,745 Unfavorable
Direct-labor variance
EXERCISE 10-34
Good output
Good output
.875
4,200 pounds
.875
Direct
Direct
Labor
Material
$8 per lb
3.5 hrs
$21 per hr
$7 per lb
Actual output......................................................................
10,000 units
10,000 units
$30,000 F
$20,000 Ub
$10,000 F
$ 35,000 Ud
$100,000 F
$ 65,000 F
Explanatory notes:
a.
b.
30,000 lbs
3 lbs per unit
10,000 units
c.
d.
27,500 lbs
2.75 lbs per unit
10,000 units
f.
PROBLEM 10-39
1.
$ 58,500
585,000
$643,500
Variances:
a.
b.
c.
d.
PROBLEM 10-45
1.
2.
= SP(AQ SQ)
= $1.75(142,500 152,000*)
= $16,625 Favorable
*Standard quantity allowed = 19,000 units 8 lbs. per unit = 152,000 lbs.
3.
= $2,000 Unfavorable
*19,000 units .25 hour per unit = 4,750 hours
PROBLEM 10-50
1.
a.
b.
2.