EXERCISE 10-15 (CONTINUED) ALTERNATIVE SOLUTION

Question

60,000 pounds ($1.95 per pound – $2.00 per pound) = $3,000 F Materials quantity variance = SP (AQ – SQ) $2.00 per pound (49,200 pounds – 45,000 pounds) = $8,400 U Problem 10-19 (continued) b. Actual Hours of Standard Hours Input, at the Allowed for Output, Actual Rate Actual Hours of Input, at the Standard Rate(AH × AR) (AH × SR) (SH × SR)

Answer

60,000 pounds ($1.95 per pound – $2.00 per pound) = $3,000 F Materials quantity variance = SP (AQ – SQ) $2.00 per pound (49,200 pounds – 45,000 pounds) = $8,400 U Problem 10-19 (continued) b. Actual Hours of Standard Hours Input, at the Allowed for Output, Actual Rate Actual Hours of Input, at the Standard Rate(AH × AR) (AH × SR) (SH × SR)

EXERCISE 10-15 (CONTINUED) ALTERNATIVE SOLUTION

Bạn đang xem 60, - SOLUTIONS TO QUESTION MANAGERIAL ACCOUNTING CH10 STANDARD COST AND THE BALANCE SCORECARD