ACCT hmwk - 7-34. AP*AQ $159,600 SP*AQ ($8,4008$22)=...

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Unformatted text preview: 7-34. AP*AQ $159,600 SP*AQ ($8,4008$22)= $184,800 $25,200 F DM price variance ($7,900*$22)= $173,800 Magdalena Sowa SP*SQ (800*8lb/bic.*$22)= $140,800 $33,000 U DM efficiency variance Price variance could be affected by the outside factors, such as economy or current market. Efficiency variance are mostly affected by the inside factors within the company, such as operations' efficiency, 8-28. DM: AP*AQ (12,000*$11/lb)= $132,000 SP * AQ (12,000*10)= $120,000 (10,450*$10)= $104,500 SP*SQ (35,000*$10*0.3lb)= $105,000 $500 F DM efficiency variance $12,000 U DM price variance DL: AP*AQ $808,500 SP*AQ (38,500*$20)= $770,000 $38,500 U DL price variance SP*SQ (35,000*$20*1.2hrs)= $840,000 $70,000 F DL efficiency variance Variable FOH: Actual $64,150 Flexible Budget (10450*$6)= $62,700 SP*SQ (35,000*$6/lb*0.3lb)= $63,000 $1,450 U Variable Spending variance Fixed FOH: Actual $152,000 Flexible Budget (10450*$15)= $156,750 $300 F Variable efficiency variance SP*SQ (35,000*$15/lb*0.3lb)= $157,500 $750 F Production volume variance $4,750 F Fixed MOH Spending variance DM: AP*AQ $64,150 SP * AQ (12,000*10)= (10,450*$10)= $62,700 $63,000 $1,450 U DM price variance SP*SQ (35,000*$10*0.3lb)= ### $42,000 F DM efficiency variance ...
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This note was uploaded on 03/08/2012 for the course ACCOUNTING 601 taught by Professor Ezo during the Spring '12 term at Cornell University (Engineering School).

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ACCT hmwk - 7-34. AP*AQ $159,600 SP*AQ ($8,4008$22)=...

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