actual data: actual production 54,000 units actual cost incurred:
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actual data: actual production 54,000 unitsVariancesDirect material usage variance Tsh 108,000,000 A

    actual cost incurred: direct material purchased F consumed450,000 kg, cost 2,520,000,000 direct labour for 96,000hrs Tsh 1,632,000,000, variable production overhead 456,000,000

      direct material price variance Tsh 180,000,000 F

      direct labour rate variance Tsh 96,000,000 A

      direct labour efficiency Tsh 192, 000,000 F


      Variable production overhead expenditure variance Tsh 72,000,000( A), variable production overhead efficiency variance Tsh 48,000,000 (F)

      • overhead is based on direct labour hours

      REQUIRED:PRESENT A STANDARD COST CARD SHOWING COST OF ONE UNIT

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