1 2 3 4 7.8.9 1011114 5 6 Direct materials 12 13 A Chapter 10: Applying Excel 15 Data Exhibit 10-1: Standard Cost Card I
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- 1 2 3 4 7 8 9 1011114 5 6 Direct Materials 12 13 A Chapter 10 Applying Excel 15 Data Exhibit 10 1 Standard Cost Card I 1 (100.86 KiB) Viewed 10 times
b-1. What is the labor efficiencyvariance?
b-2. What is the labor rate variance?
c-1. What is the variable overheadefficiency variance?
c-2. What is the variable overhead ratevariance?
1 2 3 4 7.8.9 1011114 5 6 Direct materials 12 13 A Chapter 10: Applying Excel 15 Data Exhibit 10-1: Standard Cost Card Inputs Direct labor Variable manufacturing overhead Actual results: Actual output Actual variable manufacturing overhead cost Actual direct materials cost Actual direct labor cost B Standard Quantity 3.0 pounds 0.50 hours 0.50 hours 2,160 units C 6,752.00 Actual Quantity 6,585 pounds 1,055 hours $ SA $ $ D E Standard Price 4.00 per pound 22.00 per hour 6.00 per hour Actual price 3.90 per pound 21.70 per hour