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# CHAPTER14: Standard Costing and Variance Analysis

1 A 25 (13920) Unfavorable
2 A 26 A
3 B 27 D
4 B 28 B
5 B 29 D
6 A 30 B
7 B 31 A
8 B 32 D
9 B 33 D
10 A 34 A
11 C 35 A
12 B 36 D
13 C 37 B
14 A 38 A
15 A 39 C
16 D 40 D
17 B 41 D
18 D 42 B
19 D 43 C
20 A 44 C
21 D 45 D
22 C 46 A
23 D 47 A
24 B

Solutions:
4 Given:
Standard price = 2.5 per meter
Actual price = 2.4 per meter
Actual quantity = 4200 meters of material

## Material price variance = 420 Favorable

5 Given:
Standard price = 12 per hour
Standard quantity = 4000 hours
Actual quantity = 4100 hours

## Direct Labor Efficiency Variance = (1200) Unfavorable

7 Given:
Standard Variable Overhead rate = 3 per standard direct labor hour
Standard quantity = 10000 hours
Actual quantity = 10500 hours

= (1500) Unfavorable

9 Given:

## Last year's cost of 5 operating sales offices:

Fixed Cost 70000
Variable Cost 430000
Total cost 500000

## Budgeted cost for 7 operating sales offices:

Fixed Cost 70000
Variable Cost 602000
Total cost 672000 B

10 Given:
Weekly wages per worker 500
Workers benefits treated (DL) 100
Direct Labor Cost 600

## No. of productive hours per week 40

Time required to make one unit 2 direct labor hours

## Standard direct labor cost per unit 30 A

19 Given:
Cost of the direct material 3 per yard
Direct material spoilage 20%
Finished product contains 2 yards of direct material

## Direct materials (Input quantity) 2.5 yards

Cost of the direct material 3 per yard
Standard direct material cost per unit 7.5 D
20 Given:
Actual Cost incurred:
Cost per
Actual number of units Total cost
unit
2000 138.5 277000
1500 139 208500
1500 142 213000
5000 698500

Standard cost:
Cost per
Actual number of units Total cost
unit
5000 140 700000

## Raw Materials Price Variance 1500 Favorable

21 Given:
Standard direct labor cost = 180 per hour
Standard quantity = 750 hours
Actual quantity = 1000 hours

## Direct Labor Efficiency Variance = (45000) Unfavorable

22 Given:
Standard quantity = 75000 hours
Actual quantity = 72500 hours
Difference = 2500

## Actual cost 304500 (squeezed)

Standard cost 290000
Unfavorable rate variance = (14500)

## Actual direct labor cost = 4.2 per hour (squeezed)

23 Given:
Standard price = 12 per foot
Actual price = 12.9 per foot
Actual quantity = 8600 feet

## Material price variance = (7740) Unfavorable

24 Given:
Standard price = 12 per foot
Standard quantity = 8000 feet
Actual quantity = 8300 feet

## Material quantityvariance = (3600) Unfavorable

25 Given:
Standard price = 60 per hour
Actual price = 61.2 per hour
Actual quantity = 11600 hours

## Direct Labor Rate Variance = (13920) Unfavorable

26 Given:
Standard price = 60 per hour
Standard quantity = 12000 hours
Actual quantity = 11600 hours

## Direct Labor Efficiency Variance = 24000 Favorable

27 One-variance approach
147000

132000

## Total overhead variance (15000) Unfavorable D

28 Two-variance approach
147000

140400

## Controllable variance (6600) Unfavorable B

29 Two-variance approach
140400

132000

## Uncontrollable variance (8400) Unfavorable D

30 Three-variance approach
147000

123600

## Overhead spending variance (23400) Unfavorable B

31 Three-variance approach
123600

140400

## Overhead efficiency variance 16800 Favorable A

32 Three-variance approach
140400

132000

## 33 Four-variance approach (Variable Overhead)

Budgeted Overhead (actual input used) 33600
Variable Overhead Spending Variance (28400) Unfavorable

## Budgeted Overhead (actual input used) 33600

Variable Overhead Efficiency Variance 16800 Favorable

## 35 Four-variance approach (Fixed Overhead)

Fixed Overhead Spending Variance 5000 Favorable

36 Four-variance approach

Volume Variance (8400) Unfavorable

37 Given:
Standard price = 10 per kilogram
Actual price = 11.5 per kilogram
Actual quantity = 6900 kilograms

## Material price variance = (10350) Unfavorable

38 Given:
Standard price = 10 per kilogram
Standard quantity = 7200 kilograms
Actual quantity = 6900 kilograms

## Material quantity variance = 3000 Favorable

39 Given:
Standard price = 8 per hour
Actual price = 7.8 per hour
Actual quantity = 11000 hours

## Direct Labor Rate Variance = 2200 Favorable

40 Given:
Standard price = 8 per hour
Standard quantity = 10800 hours
Actual quantity = 11000 hours

## Direct Labor Efficiency Variance = (1600) Unfavorable

41 One-variance approach
32400

## Total overhead variance (9600) Unfavorable D

42 Three-variance approach
33000

32400

## Overhead efficiency variance (600) Unfavorable B

43 Solution:
Total/ Applied Factory Overhead 174667 C

44 Given:
Units to produce 90000
Standard labor time per unit 30 minutes

## Standard fixed factory overhead 2.49 C

45 Given:
Units to produce 90000
Standard labor time per unit 30 minutes

## Standard variable factory overhead 1.39 D

46 Two-variance approach

48750

## Budgeted Overhead (actual input used) 30000

Variable Overhead Efficiency Variance 3750 Favorable
of material

B
dard direct labor hour

direct material
A

(squeezed)

r (squeezed) C
D

A
D

A
A

D
A