【文章內容簡介】 nce = $3,000 U *2,500 units ounces per unit = 18,000 ounces Alternatively, the variances can be puted using the formulas: Materials quantity variance = SP (AQ – SQ) = $ per ounce (20,000 ounces – 18,000 ounces) = $5,000 U Materials price variance = AQ (AP – SP) = 20,000 ounces ($ per ounce – $ per ounce) = $2,000 FExercise 106 (continued)2.Standard Hours Allowed for Actual Output, at Standard Rate(SH SR)Actual Hours of Input, at Standard Rate(AH SR)Actual Hours of Input, at Actual Rate(AH AR)1,000 hours* $ per hour= $10,000900 hours $ per hour= $9,000$10,800Labor efficiency variance = $1,000 FLabor rate variance = $1,800 USpending variance = $800 U *2,500 units hour per unit = 1,000 hours Alternatively, the variances can be puted using the formulas: Labor efficiency variance = SR (AH – SH) = $10 per hour (900 hours – 1,000 hours) = 1,000 F Labor rate variance = AH (AR – SR) = 900 hours ($12 per hour* – $10 per hour) = $1,800 U *10,800 247。 900 hours = $12 per hourExercise 107 (15 minutes)Notice in the solution below that the materials price variance is puted on the entire amount of materials purchased, whereas the materials quantity variance is puted only on the amount of materials used in production.Standard Quantity Allowed for Actual Output,at Standard Price(SQ SP)Actual Quantityof Input,at Standard Price(AQ SP)Actual Quantityof Input,at Actual Price(AQ AP)14,400 ounces* $ per ounce= $36,00016,000 ounces $ per ounce= $40,00020,000 ounces $ per ounce= $48,000Materials quantity variance = $4,000 U20,000 ounces $ per ounce= $50,000Materials price variance = $2,000 F*2,000 bottles ounces per bottle = 14,400 ounces Alternatively, the variances can be puted using the formulas: Materials quantity variance = SP (AQ – SQ) = $ per ounce (16,000 ounces – 14,400 ounces) = $4,000 U Materials price variance = AQ (AP – SP) = 20,000 ounces ($ per ounce – $ per ounce) = $2,000 FExercise 108 (30 minutes) 1. a. Notice in the solution below that the materials price variance is puted on the entire amount of materials purchased, whereas the materials quantity variance is puted only on the amount of materials used in production.Standard Quantity Allowed for Actual Output,at Standard Price(SQ SP)Actual Quantityof Input,at Standard Price(AQ SP)Actual Quantityof Input,at Actual Price(AQ AP)40,000 diodes* $ per diode= $12,00050,000 diodes $ per diode= $15,00070,000 diodes $ per diode= $19,600Materials quantity variance = $3,000 U70,000 diodes $ per diode= $21,000Materials price variance = $1,400 F*5,000 toys 8 diodes per toy = 40,000 diodes Alternatively, the variances can be puted using the formulas: Materials quantity variance = SP (AQ – SQ) = $ per diode (50,000 diodes – 40,000 diodes) = $3,000 U Materials price variance = AQ (AP – SP) = 70,000 diodes ($ per diode – $ per diode) = $1,400 FExercise 108 (continued) b. Direct labor variances:Standard Hours Allowed for Actual Output, at Standard Rate(SH SR)Actual Hours of Input, at Standard Rate(AH SR)Actual Hours of Input, at Actual Rate(AH AR)3,000 hours* $ per hour= $42,0003,200 hours $ per hour= $44,800$48,000Labor efficiency variance = $2,800 ULabor rate variance = $3,200 USpending variance = $6,000 U *5,000 toys hours per toy = 3,000 hours Alternatively, the variances can be puted using the formulas: Labor efficiency variance = SR (AH – SH) = $ per hour (3,200 hours –3,000 hours) = $2,800 U Labor rate variance = AH (AR – SR) = 3,200 hours ($* per hour – $ per hour) = $3,200 U *$48,000 247。 3,200 hours = $ per hourExercise 108 (continued)2. A variance usually has many possible explanations. In particular, we should always keep in mind that the standards themselves may be incorrect. Some of the other possible explanations for the variances observed at Topper Toys appear below: Materials Price Variance?Since this variance is favorable, the actual price paid per unit for the material was less than the standard price. This could occur for a variety of reasons including the purchase of a lower grade material at a discount, buying in an unusually large quantity to take advantage of quantity discounts, a change in the market price of the material, and particularly sharp bargaining by the purchasing department. Materials Quantity Variance?Since this variance is unfavorable, more materials were used to produce the actual output than were called for by the standard. This could also occur for a variety of reasons. Some of the possibilities include poorly trained or supervised workers, improperly adjusted machines, and defective materials. Labor Rate Variance?Since this variance is unfavorable, the actual average wage rate was higher than the standard wage rate. Some of the possible explanations include an increase in wages that has not been reflected in the standards, unanticipated overtime, and a shift toward more highly paid workers. Labor Efficiency Variance?Since this variance is unfavorable, the actual number of labor hours was greater than the standard labor hours allowed for the actual output. As with the other variances, this variance could have been caused by any of a number of factors. Some of the possible explanations include poor supervision, poorly trained workers, lowquality materials requiring more labor time to process, and machine breakdowns. In addition, if the direct labor force is essentially fixed, an unf