EXERCISE 10-15 (CONTINUED) ALTERNATIVE SOLUTION

2. - SOLUTIONS TO QUESTION MANAGERIAL ACCOUNTING CH10 STANDARD COST AND THE BALANCE SCORECARD
SOLUTIONS TO QUESTION MANAGERIAL ACCOUNTING CH10 STANDARD COST AND THE BALANCE SCORECARD
2. a. The standard hours allowed for tests performed during the month would be: Blood tests: 0.3 hour per test × 1,800 tests ... 540 hours Smears: 0.15 hour per test × 2,400 tests... 360 hours Total standard hours allowed... 900 hours The variance analysis would be: Actual Hours of Standard Hours Input, at the Allowed for Output, at Actual Rate Actual Hours of Input, at the Standard Rate the Standard Rate (AH × AR) (AH × SR) (SH × SR)