| | | | | | | | | | March |
| Direct material: | 5.00 | pounds | $ 8.00 | per pound | $ 40.00 | | Budgeted | Units | 25,000 | | | | March |
| Direct labor: | 2.00 | hours | $ 14.00 | per hour | $ 28.00 | | Actual | Units | 30,000 | Advertising | | | $ 210,000 |
| Variable overhead: | 2.00 | hours | $ 5.00 | per hour | $ 10.00 | | | | | Sales salaries and commissions | | | $ 455,000 |
| Total standard cost per unit | | | | | $ 78.00 | | Purchased Materials | | 160,000 | Shipping expenses | | | $ 115,000 |
| | | | | | | | Cost Materials per pound | | $ 7.50 |
| | | | Fixed cost per month | Variable cost per unit sold |
| Advertising | | | $ 200,000 | | | | Direct labor-hours worked | | 55,000 |
| Sales salaries and commissions | | | $ 100,000 | $ 12.00 | | | Cost per hour | | $ 15.00 |
| Shipping expenses | | | | $ 3.00 |
| | | | | | | | Total Variable manufacturing | | $ 280,500 |
| 1,2 3 | | | | | | | overhead |
| Standard Quantity Allowed for Actual Output, at Standard Price | | Actual Quantity of Input, at Standard Price | | Actual Quantity of Input, at Actual Price |
| (SQ X SP) | | (AQ X SP) | | (AQ X AP) |
| | Materials quantity | | Materials price |
| | | Spending variance |
| 4,5 |
| Standard Quantity Allowed for Actual Output, at Standard Price | | Actual Quantity of Input, at Standard Price | | Actual Quantity of Input, at Actual Price |
| (SQ X SP) | | (AQ X SP) | | (AQ X AP) |
| | Materials quantity |
| | | | Materials price variance |
| 6,7,8 |
| Standard Hours Allowed for Actual Output, at Standard Rate | | Actual Hours of Input, at Standard Rate | | Actual Hours of Input, at Actual Rate |
| (SH X SR) | | (AH X SR) | | (AH X AR) |
| | Labor efficiency variance | | Labor rate variance |
| 9,10,11 |
| Standard Hours Allowed for Actual Output, at Standard Rate | | Actual Hours of Input, at Standard Rate | | Actual Hours of Input, at Actual Rate |
| (SH X SR) | | (AH X SR) | | (AH X AR) |
| | Variable overhead efficiency varaince | | Variable overhead rate variance |
| 12 | | Preble Company |
| | | Flexible Budget |
| | | For the Month Ended March 31 |
| | Units sold |
| | Expenses: |
| | Advertising |
| | Sales salaries and commissions |
| | Shipping expenses |
| 13,14,15 |
| | | Preble Company |
| | | Spending variances |
| | | For the Month Ended March 31 |
| | | | Flexible Budget | Actual results | Spending variances |
| | Units sold |
| | Expenses: |
| | Advertising |
| | Sales salaries and commissions |
| | Shipping expenses |
jack.dmnaldsok31
jack_unit_6_homework.xls
