(Fixed Manufacturing Overhead Expenditure Variance)
(Favorable Budget Variance)
(Unfavorable Budget Variance)
(Fixed Manufacturing Overhead Volume Variances)
(Fixed Overhead Volume Capacity Variance)
(Fixed Overhead Volume Efficiency Variance)
(Accounting for Variances)
" - "
1
| |||||||
2
,
, ,
|
|
| |||||||||||
(14%) | (86%) | |||
, . | ||||
1. : | ||||
) | -22,000 | - | -3,080 | -18,920 |
) | ||||
2. : | ||||
) | -6,800 | -952 | -5,848 | |
) | ||||
) | 4,000 | 3,440 | ||
: | -27,000 | - | -3,780 | -23,220 |
- . 3,780
- . 23,220
- . 800
- . 4,000
- . 22,000
- . 3,00
- . 6,800
" "
(Sales) 122.400
(Standard Cost of Goods Sold) 96.000
(Total Cost Variance) 23.220
119.220
(Gross Profit) 3.180
" "
2,435,000 | 1,558,500 | 876,500 | |
: | |||
354,500 | 120,500 | 234,000 | |
1,800,000 | 1,026,000 | 774,000 | |
450,000 | 180,000 | 270,000 | |
1,704,500 | 966,500 | 738,500 | |
730,500 | 592,000 | 138,500 | |
( ): | |||
130,000 | |||
90,000 | |||
134,000 | |||
208,500 | |||
627,500 | |||
103,000 | |||
33,000 | |||
70,000 |