Exercise 11-3 (15 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 Costs
Budget
Cost
Incurred
Based on
Formula
34,000 DLHs
34,000 DLHs
Variance
(AH × SR) Spending
(per DLH)
(AH × AR)
Overhead Costs
Indirect labor ... $0.60 $21,200 $20,400 $800 U
Supplies... 0.10 3,200 3,400 200 F
Electricity ... 0.05 1,600 1,700 100 F
Total variable over-
head cost ... $0.75 $26,000 $25,500 $500 U
© The McGraw-Hill Companies, Inc., 2006. All rights reserved.
Solutions Manual, Chapter 11 647
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