costacctg13_cf_ch08

costacctg13_cf_ch08 - Chapter 8. Flexible Budgets, Overhead...

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Chapter 8. Flexible Budgets, Overhead Cost Variances, and Management Control 8-16 1. FBV $324 U SV $2,268 F EV $2,592 U 8-17 1. SV $1,516 U 2. PVV $2,510 F 8-18 1. 64,000 hours 2. SV $176,400 U EV $56,000 F 8-19 1. SV $16,000 U PVV $32,000 U 2. Underallocated by $48,000 8-20 1. VMOH: SV $90U EV $630F PV Never a variance FMOH: SV $1,360 U EV Never a variance PV $1,536 F 2. VMOH a. cr. AP Control, etc. $12,420 b. cr. VMOH Allocated $12,960 c. cr. VMOH Control $12,420 d. cr. CGS $540 FMOH a. cr. Wages Payable, etc. $20,560 b. cr. FMOH Allocated $20,736 c. cr. FMOH Control $20,560 d. cr. CGS $176 8-21 1. Var: (1) $4,200 U (2) $4,400U (3) never (4) $8,600 U (5) $8,600 U Fixed: (1) $3,000 U (2) never (3) $1,100 U (4) $3,000 U (5) $4,100 U 8-22 1. VMOH: SV $17,800 U EV $16,000 U FMOH: SV $13,000 U PVV $36,000 F 8-23 1. VMOH: SV $17,000 F EV $32,500 U FMOH: SV $13,000 U PVV $32,000 U 8-24 1. VOH: SV $1,716 U EV $660 F 2. FOH: SV $3,600 U PVV $4,200 U 8-25 1. DML: PV $ 3,856 U EV $1,920 U FBV $5,776 U
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This note was uploaded on 03/28/2011 for the course ACT 303 taught by Professor Sun during the Spring '11 term at Alvin CC.

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costacctg13_cf_ch08 - Chapter 8. Flexible Budgets, Overhead...

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