managementaccountingch9標準成本法stdcosting-文庫吧資料
2024-10-25 04:58本頁面
【正文】 tandard Standard Standard Price Usage Cost Subtotal Description Direct materials $ Direct labor: Inspectors $ hr. $ Machine operators hr. Total direct labor Overhead: Variable overhead hr. $ Fixed overhead hr. Total overhead Total standard unit cost $ 9 7 During the first week, 100000 packages of corn chips are produced. The standard quantity of yellow corn meal: 18 ounces/per package 9 8 SQ = Unit quantity standard x Actual output = 18 x 100,000 = 1,800,000 ounces Standard Quantity of Materials Allowed SH = Unit labor standard x Actual output = x 100,000 = 80 direct labor hours Standard Hours Allowed 9 9 Total variance= (AP x AQ) – (SP x SQ) = (AP x AQ) – (SP x AQ)]+ (SP x AQ) – (SP x SQ) = [(AP x AQ) – (SP x AQ)]+[(SP x AQ)–(SP x SQ)] = (AP – SP)AQ + (AQ – SQ)SP = Price variance + Usage variance 9 10 Favorable有利 variances occur whenever the opposite occurs. Unfavorable不利 variances occur whenever actual prices or usage of inputs are greater than standard prices or usage. 9 11 Cost Time $110,000 $100,000 $ 90,000 x x x x x x 9 12 二、 Variance Analysis: Materials and Labor Actual production 48,500 bags of corn chips Actual cost of corn 780,000 ounces of $ = $5,382 Actual cost of inspection labor 360 hours at $ = $2,646 Actual Costs Budgeted Costs Total Variance Corn $5, $5, $ U Inspection labor 2, 2, U 9 13 $558 F有利的 Usage Variance 用量差異 $702 U不利的 Price Variance 價格差異 $144 U不利 Total Variance Variance Analysis: Approach分欄法 AQ x AP 780,000 x $5,382 AQ x SP 780,000 x $. $4,680
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