# ch10 hw - Materials quantity variance=...

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hw 10 1,2,6,8 1. A. The cost will be 1.8x2.5x4000=18000 a. 18700-18000=700 less B. (11000× 1.8)=18700, (11000X1.7)=18000. SP= 1.7 (10000x1.7)=170000 Materials price variance=11000x(-.1)=-1100 F Materials quantity variance=1.8(11000-10000)=1800 U 2. A. 6000x0.20=1200 1200x9.5=11400 total standard direct labor cost=11400 Actual cost=11500-11400=100 U B. Labor rate variance= 1150(10-9.5)=575 Labor efficiency variance=9.5(1150-1200)=-475 F 6. A. Materials price variance = AQ (AP – SP)=20000(20.4-20.5)=2000F
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Unformatted text preview: Materials quantity variance= SP(AQ-SQ)=20.5(20000-18000)=41000F B.Labor rate variance=AH(AR-SR)=900(12-14)=-1800U Labor efficiency variance=SR(AH-SH)=14(900-1000)=-1000U 8. a. price variance=(70000x.30)-(70000x.28)=1400F Quantity variance=(50000x.30)-(40000x.30)=3000U b. Rate Variance=48000-(3200x14)=3200U Efficiency Variance=44800-(3000x14)=2800U...
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