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  • SunAir Boat Builders

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    Shriniket Patil
    60 Ansichten3 Seiten
    This document summarizes standard and actual costs for producing hulls using cloth and mix materials. Standard costs estimate the cost to produce 430 hulls at $444.68 per unit, but actual costs were $200,257.70 to produce 430 hulls, resulting in a negative variance of $9,047.45. The variances are decomposed into material usage, price, labor efficiency, labor rate, overhead volume, and overhead spending variances contributing to the total variance.

    Originalbeschreibung:

    Case solution of the Sunair boat builders

    Originaltitel

    61253192 SunAir Boat Builders

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    This document summarizes standard and actual costs for producing hulls using cloth and mix materials. Standard costs estimate the cost to produce 430 hulls at $444.68 per unit, but actual costs were $200,257.70 to produce 430 hulls, resulting in a negative variance of $9,047.45. The variances are decomposed into material usage, price, labor efficiency, labor rate, overhead volume, and overhead spending variances contributing to the total variance.

    Copyright:

    © All Rights Reserved
    Als PDF, TXT herunterladen oder online auf Scribd lesen
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    60 Ansichten3 Seiten

    SunAir Boat Builders

    Hochgeladen von

    Shriniket Patil
    This document summarizes standard and actual costs for producing hulls using cloth and mix materials. Standard costs estimate the cost to produce 430 hulls at $444.68 per unit, but actual costs were $200,257.70 to produce 430 hulls, resulting in a negative variance of $9,047.45. The variances are decomposed into material usage, price, labor efficiency, labor rate, overhead volume, and overhead spending variances contributing to the total variance.

    Copyright:

    © All Rights Reserved
    Als PDF, TXT herunterladen oder online auf Scribd lesen
    Markieren Sie unangemessene Inhalte
    von 3

    Standard Costs

    Mat Cloth 120 2 240 Mat Usage Cloth


    Mix 40 3.75 150 Mix
    Lab Mixing 0.5 20.25 10.13 Price Cloth
    Molding 1 20.25 20.25 Mix
    OH (for 450 hulls) 24.3
    444.68 Lab Eff Mixing
    Molding
    Actual for 430 hulls Rate Mixing
    Molding
    Purch Cloth 60000 1.8 108000
    Mix 20000 4.09 81800 OH Volume
    Used Cloth 54000 1.8 97200 Spending
    Mix 19000 4.09 77710 Net
    Lab Mixing 210 21.37 4487.7
    Molding 480 20.25 9720 Total Variance
    OH 11140
    Impact on Price per Unit
    Actual
    Std Cost 430 444.68 ### Material 406.77
    Actual Cost 200257.7 Lab 33.04
    Difference -9047.45 OH 25.91
    465.72

    Other cost 914.33


    Total 1380.05

    Sale price 2265

    Profit 884.95
    Budget Actual
    -2400 2 -4800 Qty 450 430
    -1800 3.75 -6750 -11550 Sales 1019250 973950
    54000 0.2 10800 COS ### 593419.6
    19000 -0.34 -6460 4340 Profit ### 380530.4

    5 20.25 101.25 Decomposition of Total Variances


    -50 20.25 -1012.5 -911.25
    210 -1.12 -235.2 Unit Margin
    480 0 0 -235.2 Material Usage -11550
    Price 4340
    10449 10740.6 -291.6 Labour Efficiency -911.25
    10740.6 11140 -399.4 Rate -235.2
    10449 11140 -691 OH Volume -291.6
    Spending -399.4
    -9047.45
    Volume

    Std Variance Total Variances


    390 -16.77
    30.38 -2.67
    24.3 -1.61
    444.68 -21.04

    914.33
    1359.01

    2265

    906
    ###

    Total Variances

    -9047.45

    -18119.9

    ###

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