actual data: actual production 54,000 units actual cost incurred:
Question

# 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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