EXERCISE 11-6B
(a)
Total labor variance:
(
AH
X
AR
)
(30,600 X $10.10)
$309,060
–
–
(
SH
X
SR
)
(30,000* X $10.00)
$300,000
= $9,060 U
*10,000 X 3
(b)
Labor price variance:
(
AH
X
AR
)
(30,600 X $10.10)
$309,060
–
–
(
AH
X
SR
)
(30,600 X $10.00)
$306,000
= $3,060 U
Labor quantity variance:
(
AH
X
SR
)
(30,600 X $10.00)
$306,000
–
–
(
SH
X
SR
)
(30,000 X $10.00)
$300,000
= $6,000 U
(c)
Labor price variance:
(
AH
X
AR
)
(30,600 X $10.10)
$309,060
–
–
(
AH
X
SR
)
(30,600 X $10.20)
$312,120
= $3,060 F
Labor quantity variance:
(
AH
X
SR
)
(30,600 X $10.20)
$312,120
–
–
(
SH
X
SR
)
(32,000 X $10.20)
$326,400
= $14,280 F
EXERCISE 11-7B
Total materials variance:
(
AQ
X
AP )
(1,600 X $2.60*)
$4,160
–
–
(
SQ
X
SP )
(1,500** X $2.50)
$3,750
= $410 U
Materials price variance:
(
AQ
X
AP
)
(1,600 X $2.60)
$4,160
–
–
(
AQ
X
SP )
(1,600 X $2.50)
$4,000
= $160 U
*$4,160 ÷ 1,600
**250 X 6
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11-4