Budgetedinput allowedfor qty actualinput actualoutput

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Unformatted text preview: ) 6.VariableMOHcostsperunit (Row4÷Row1)  7.FixedMOHcosts 8.FixedMOHcostspermachine ­‑ hour(Row7÷Row2) 9.FixedMOHcostsperunit(7÷1)  SolutionExhibit8 ­‑30showsthecomputationofthevariances. JournalentriesforvariableMOH,yearendedDecember31,2013:    VariableMOHControl  76,608 AccountsPayableControlandOtherAccounts      Work ­‑in ­‑ProcessControl  76,800 VariableMOHAllocated      VariableMOHAllocated  76,800 VariableMOHRateVariance  3,648 VariableMOHControl   VariableMOHEfficiencyVariance                 76,608   76,800    76,608 3,840 8 ­‑30(cont’d)  JournalentriesforfixedMOH,yearendedDecember31,2013:    FixedMOHControl  350,2...
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This document was uploaded on 02/04/2014.

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