Solutions to exercises
Exercise 1028
Directmaterial price variance =
$2,400 Unfavorable
Directmaterial quantity variance =
$8,000 Unfavorable
Directlabor rate variance =
$3,900 Unfavorable
Directlabor efficiency variance =
$8,000 Unfavorable
Exercise 1029
Direct material = $8,000
Unfavorable
Direct labor $11,900 Unfavorable
Exercise 1031
Standard directmaterial cost =$55.00
Exercise 1032
Directmaterial price variance
= $1,800 Unfavorable
Directmaterial quantity variance = $1,400 Unfavorable
Directlabor rate = $645 Unfavorable
Directlabor efficiency
= $8,100 Unfavorable
Exercise 1033
Directmaterial
price variance = $1,800 Unfavorable
Directmaterial
quantity
variance = $1,400 Unfavorable
Directlabor variance
$8,745 Unfavorable
Exercise 1034
The standard allowed input quantity in May was 4,800 pounds
Exercise 1035
Direct
Labor
Direct
Material
Standard price or rate per unit of input
$20 per hr
Standard quantity per unit of output
4 hrs per unit
2.75 lbs per unit
Actual quantity used per unit of output
3 lbs per unit
Directmaterial quantity variance
$20,000 U
Directlabor rate variance
$ 35,000 U
Exercise 1036
1
Manufacturing cycle efficiency
85%
2 Delivery cycle time is 22 days.
Exercise 1037
Aggregate (or total) productivity
= 1.25
Problem 1039
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View Full DocumentTotal standard production costs = $643,500
Directmaterial price variance = $2,500 Unfavorable
Directmaterial quantity variance = $750 Favorable
Directlabor rate variance = $16,040 Favorable
Directlabor efficiency variance = $16,500 Unfavorable
Problem 1040
Standard material cost
for each 10liter container =46.68real
Problem 1041
1 Directmaterial price variance =$540 Unfavorable
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 Spring '12
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 Cost Accounting, Variance, .........

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