Slide 1 ___________________________________ 7.2 Var ianc e Analysis Mode l for Dir e c t Mater ial Var ianc e ___________________________________ Ac tual Quantity Ac tual Quantity Standar d (AQ) at Ac tual (AQ) at Quantity (SQ) at Pr ic e (AP) Standar d Pr ic e Standar d Pr ic e (SP) (SP) ___________________________________ (AQ x SP) (SQ x SP) (AQ x AP) ___________________________________ Pric e Varianc e Quantity Varianc e ___________________________________ T otal Varia nc e ___________________________________ ianc e E xhibit T 7M2-1~ Dir e c t Ma ter ia ls Var 2005 KD Ha the wa y-Dia l ___________________________________ Slide 2 ___________________________________ Var ianc e Analysis Mode l for Dir ec t L abor Var ianc e ___________________________________ Ac tual Hour s Ac tual Hour s Standar d Hour s (AH) at Ac tual (AH) at (SH) at Standar d Rate (AR) Standar d R ate R ate (SR ) (SR ) ___________________________________ (AH x SR ) (AH x AR ) (SH x SR ) ___________________________________ Rate Varianc e E ffic ie nc y Var ianc e ___________________________________ T otal Var ia nc e ___________________________________ abor Va rianc e E xhibit T 7M2-2~ Dire c t L 2005 KD Ha the wa y-Dia l ___________________________________ Slide 3 ___________________________________ Var ianc e Analysis Mode l for Var iable Manufac tur ing Var ianc e ___________________________________ Ac tual Hour s Ac tual Hour s Standar d Hour s (AH) at Ac tual (AH) at (SH) at Standar d Pr ic e (AR ) Standar d R ate R ate (SR ) (SR ) ___________________________________ (AH x SR ) (AH x AR ) (SH x SR ) ___________________________________ Spe nding Varianc e E ffic ie nc y Var ianc e ___________________________________ T otal Varia nc e ___________________________________ 7M2-3~ Varia ble Manufa c turing Varianc e E xhibit T 2005 KD Ha the wa y-Dia l ___________________________________
Slide 4 ___________________________________ Var ianc e Analysis Pr oble m Data Purchase of raw m aterials ( 1 2 ,00 0 at $1 5 ) $ 1 8 0 ,00 0 ___________________________________ Raw m aterials used 1 2 ,0 00 yards Direct Labor costs ( 8 ,2 0 0 at $9 .5 0 ) $ 7 7 ,900 Actual variable overhead cost $ 1 0 4 ,15 0 Units produced 8 7 0 0 units ___________________________________ Standards per unit of product: Raw m aterials 1 .5 yards at $1 3.60 / yard ___________________________________ Direct labor 0 .95 hours at $9 .20 / hr Variable overhead $ 1 3 per direct labor hour ___________________________________ ___________________________________ 2005 KD Ha the wa y-Dia l ___________________________________ Slide 5 ___________________________________ Var ianc e Analysis Dir ec t Mater ial Var ianc e ___________________________________ Ac tual Quantity Ac tual Quantity Standar d (AQ) at (AQ) at Quantity (SQ) at Ac tual Pr ic e Standar d Pr ic e Standar d Pr ic e (AP) (SP) (SP) ___________________________________ ( 12,000 x$15.00) (12,000 x$13.60) (13,050 x $13.60) = $180,000 =$163,200 =$177,480 How many 1.5yds x 8700 units standar d yards doe s it take to ___________________________________ $16,800 $14,280 make 8700 units “U”nfavor able “F ”a vor able Pric e Varianc e Quantity Var ianc e ___________________________________ $2,520 “U”nfavorable T otal Mate r ial Var ianc e T he GOAL is for ACT UAL “A” to be le ss than Standar d “S” ___________________________________ 7M2- 4~ Dire c t Ma terials Varianc e e xample E xhibit T 2005 KD Ha the wa y-Dia l ___________________________________ Slide 6 ___________________________________ Var ianc e Analysis Dir e c t L abor Var ianc e ___________________________________ Ac tual Hour s Ac tual Hour s (AH) Standar d Hour s (AH) at Ac tual at Standar d R ate (SH) at Standar d R ate (AR ) (SR ) R ate (SR ) (8,200 x$9.50) ___________________________________ (8,200 x $9.20) (8,265 x $9.20) = $77,900 = $75,440 = $76,038 0.95 hrs x 8700 units How many ___________________________________ Standard $2,460 $598 hours does it “U”nfavor able “F ”avorable take to make 8700 units? Rate Varianc e E ffic ie nc y Varianc e ___________________________________ $1,862 “U”nfavorable T otal L abor Varianc e T he GOAL is for ACT UAL “A” to be le ss than Standar d “S” ___________________________________ E xhibit T 7M2-6~ Varia ble Manufac turing Ove rhe a d Varianc e e xample 2005 KD Ha the wa y-Dia l ___________________________________
Slide 7 ___________________________________ Var ianc e Analysis Var iable Manufac tur ing Ove r he ad Var ianc e ___________________________________ Ac tual Hour s Ac tual Hour s (AH) Standar d Hour s (AH) at Ac tual at Standar d R ate (SH) at Standar d R ate (AR ) (SR ) R ate (SR ) ___________________________________ (8,200 x $13.00) (8,265 x $13.00) = $104,150 = $106,600 = $107,445 0.95 hrs x 8700 units How many ___________________________________ Standard $2,450 $845 hours does it “F ”a vor able “F ”avorable take to make 8700 units? Spe nding Var ianc e E ffic ie nc y Varianc e ___________________________________ $3,295 “F ”avor able T otal Var iable Manufac tur ing Ove r he ad Var ianc e T he GOAL is for ACT UAL “A” to be le ss than Standar d “S” ___________________________________ E xhibit T 7M2-5~ Dire c t L abor Varianc e example 2005 KD Ha the wa y-Dia l ___________________________________
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