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1 A 25 (13920) Unfavorable
2 A 26 A
3 B 27 D
4 B 28 B
5 B 29 D
6 A 30 B
7 B 31 A
8 B 32 D
9 B 33 D
10 A 34 A
11 C 35 A
12 B 36 D
13 C 37 B
14 A 38 A
15 A 39 C
16 D 40 D
17 B 41 D
18 D 42 B
19 D 43 C
20 A 44 C
21 D 45 D
22 C 46 A
23 D 47 A
24 B
Solutions:
4 Given:
Standard price = 2.5 per meter
Actual price = 2.4 per meter
Actual quantity = 4200 meters of material
5 Given:
Standard price = 12 per hour
Standard quantity = 4000 hours
Actual quantity = 4100 hours
9 Given:
10 Given:
Weekly wages per worker 500
Workers benefits treated (DL) 100
Direct Labor Cost 600
19 Given:
Cost of the direct material 3 per yard
Direct material spoilage 20%
Finished product contains 2 yards of direct material
Standard cost:
Cost per
Actual number of units Total cost
unit
5000 140 700000
21 Given:
Standard direct labor cost = 180 per hour
Standard quantity = 750 hours
Actual quantity = 1000 hours
22 Given:
Standard quantity = 75000 hours
Actual quantity = 72500 hours
Difference = 2500
23 Given:
Standard price = 12 per foot
Actual price = 12.9 per foot
Actual quantity = 8600 feet
24 Given:
Standard price = 12 per foot
Standard quantity = 8000 feet
Actual quantity = 8300 feet
25 Given:
Standard price = 60 per hour
Actual price = 61.2 per hour
Actual quantity = 11600 hours
26 Given:
Standard price = 60 per hour
Standard quantity = 12000 hours
Actual quantity = 11600 hours
27 One-variance approach
Actual Overhead:
Variable overhead 62000
Fixed overhead 85000
147000
Applied Overhead:
Variable overhead 50400
Fixed overhead 81600
132000
Budgeted Overhead:
Variable overhead 50400
Fixed overhead 90000
140400
29 Two-variance approach
Budgeted Overhead:
Variable overhead 50400
Fixed overhead 90000
140400
Applied Overhead:
Variable overhead 50400
Fixed overhead 81600
132000
30 Three-variance approach
Actual Overhead:
Variable overhead 62000
Fixed overhead 85000
147000
31 Three-variance approach
Budgeted Overhead (actual input used)
Variable overhead 33600
Fixed overhead 90000
123600
32 Three-variance approach
Budgeted Overhead (actual output)
Variable overhead 50400
Fixed overhead 90000
140400
Applied Overhead:
Variable overhead 50400
Fixed overhead 81600
132000
36 Four-variance approach
37 Given:
Standard price = 10 per kilogram
Actual price = 11.5 per kilogram
Actual quantity = 6900 kilograms
38 Given:
Standard price = 10 per kilogram
Standard quantity = 7200 kilograms
Actual quantity = 6900 kilograms
39 Given:
Standard price = 8 per hour
Actual price = 7.8 per hour
Actual quantity = 11000 hours
40 Given:
Standard price = 8 per hour
Standard quantity = 10800 hours
Actual quantity = 11000 hours
41 One-variance approach
Actual Overhead 42000
Applied Overhead:
Variable overhead 8100
Fixed overhead 24300
32400
42 Three-variance approach
Budgeted Overhead (actual input used)
Variable overhead 8250
Fixed overhead 24750
33000
43 Solution:
Fixed overhead 112000
Variable overhead 62666.7
Total/ Applied Factory Overhead 174667 C
44 Given:
Fixed overhead 112000
Units to produce 90000
Standard labor time per unit 30 minutes
45 Given:
Variable overhead 62666.7
Units to produce 90000
Standard labor time per unit 30 minutes
Budgeted Overhead:
Variable overhead 33750
Fixed overhead 15000
48750
B
dard direct labor hour
direct material
A
(squeezed)
r (squeezed) C
D
A
D
A
A
D
A