Exercise 11-4 (20 minutes)
Yung Corporation
Variable Overhead Performance Report
For the Year Ended December 31
Budgeted direct labor-hours ... 38,000
Actual direct labor-hours... 34,000
Standard direct labor-hours allowed... 35,000
Actual (1)
(3)
Budget (2)
Costs
Budget
Based on
Incurred
Total (4)
34,000
Spending
Efficiency
35,000
Cost
DLHs
Variance
Formula
(1)-(2)
(2)-(3)
(AH × SR)
(1)-(3)
(SH × SR)
(AH × AR)
(per DLH)
Overhead Costs
Indirect labor ... $0.60 $21,200 $20,400 $21,000 $200 U $800 U $600 F
Supplies ... 0.10 3,200 3,400 3,500 300 F 200 F 100 F
Electricity... 0.05 1,600 1,700 1,750 150 F 100 F 50 F
Total variable over-
head cost... $0.75 $26,000 $25,500 $26,250 $250 F $500 U $750 F
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