Using the following information, calculate the variable overhead rate and efficiency variances, and state if they are favourable or adverse.
Actual production was 1,500 units which were completed in 3,620 hours at a variable overhead cost of $11,000.
The budget was that each pie would take 2.5 hours to make and the variable overhead absorption rate would be $3 per hour.
?Ah x Ar = 3,620 x 3.04?=11,000
Rate = 140AAh x Sr = 3,620 x 3?=10,860
Usage = 390F
Sh x Sr = 1,500 x 2.5 x 3?=11,250
多做幾道
What was the actual usage of direct material during February?
What was the selling price variance for February?
What was the sales volume profit variance for February?
【簡(jiǎn)答題】
From the information provided calculate
(i)?The actual price paid per kg for the direct material?
(ii)?The standard quantity that should have been used for actual production.
Which of the following is likely to lead to the variances stated above?
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