1400 | |
30000 $4 1 ², 22000 ² | |
- 6.800 $5 | |
$11.000 $6.000 |
1.200 $102
(Calculation of Total Variance)
1. | |||
2. | |||
3. | |||
4. | |||
(Variable Manufacturing Cost Variances)
:
SP
SQ
AP
AQ
(Direct Materials Variance)
(Materials Price Variance)
)
)
(Materials Usage Variance)
(Direct Labor Variance)
(Labor Rate Variance)
|
|
(Labor Efficiency Variances)
(Variable Manufacturing Overhead Variance)
(Labor Overhead Rate Variance)
(Variable Overhead Efficiency Variance)
| |||||