This preview shows pages 1–2. Sign up to view the full content.
This preview has intentionally blurred sections. Sign up to view the full version.View Full Document
Unformatted text preview: 8-19 (30 min.)Fixed manufacturing overhead variance analysis (continuation of 8-18).Fixed Manufacturing Overhead Variance Analysis for French Bread Company for 2012Actual Costs Incurred(1)Same BudgetedLump Sum(as in Static Budget)Regardless ofOutput Level(2)Flexible Budget:Same Budgeted Lump Sum (as in Static Budget)Regardless ofOutput Level(3)Allocated:Budgeted Input Quantity Allowed for Actual Output Budgeted Rate(4)8-36(30 min.) Activity-based costing, batch-level variance analysis1.Static budget number of setups = Budgeted books produced/ Budgeted books per setup= setups2.Flexible budget number of setups = Actual books produced / Budgeted books per setup= setups3.Actual number of setups = Actual books produced / Actual books per setup= setups4.Static budget number of hours = Static budget # of setups Budgeted hours per setup= hoursFixed overhead rate = Static budget fixed overhead / Static budget number of hoursSpending varianceNever a varianceProduction-volumevarianceFlexible-budget varianceProduction-volumevariance= per hour...
View Full Document
This note was uploaded on 05/12/2011 for the course ACCT 433a taught by Professor Alfredcontreras during the Spring '11 term at National.
- Spring '11
- Managerial Accounting