Homework Answers
standard hours = 0.26 * 42000
=$ 10920
actual hour = 12180
standards rate =13 per hour
actual rate = 13.2 per hour
Direct labour rate variance
AH (SR - AR )
12180(13 - 13.2)
2436 (U)
DIRECT LABOR EFFICIENCY VARIANCE
SR (SH- AH )
13(10920 - 12180 )
16380 (U)
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Direct Labor: Quantity, 0.26 hour Rate, $13.00 per hour Direct Material: Quantity, 5 kilograms Price, $0.62...
Saskatewan Can Company manufactures recyclable soft-drink cans. A unit of production is a case of 12 dozen cans. The...
Saskatewan Can Company manufactures recyclable soft-drink cans. A unit of production is a case of 12 dozen cans. The following standards have been set by the production-engineering staff and the controller. Direct Labor: Quantity, 0.20 hour Rate, $10.00 per hour Direct Material: Quantity, 5 kilograms Price, $0.50 per kilogram Actual material purchases amounted to 210,000 kilograms at $0.57 per kilogram. Actual costs incurred in the production of 30,000 units were as follows: Direct labor: Direct material: $ 72,450 for 6,900...
Saskatewan Can Company manufactures recyclable soft-drink cans. A unit of production is a case of 12...
Saskatewan Can Company manufactures recyclable soft-drink cans.
A unit of production is a case of 12 dozen cans. The following
standards have been set by the production-engineering staff and the
controller.
Direct Labor:
Direct Material:
Quantity, 0.24 hour
Quantity, 3 kilograms
Rate, $12.00 per hour
Price, $0.58 per kilogram
Actual material purchases amounted to 159,600 kilograms at
$0.630 per kilogram. Actual costs incurred in the production of
38,000 units were as follows:
Direct labor:
$116,850 for 9,500 hours...
Saskatewan Can Company manufactures recyclable soft-drink cans. A unit of production is a case of 12...
Saskatewan Can Company manufactures recyclable soft-drink cans. A unit of production is a case of 12 dozen cans. The following standards have been set by the production-engineering staff and the controller. Direct Labor: Quantity, 0.27 hour Rate, $13.50 per hour Direct Material: Quantity, 6 kilograms Price, $0.64 per kilogram Actual material purchases amounted to 290,400 kilograms at $0.660 per kilogram. Actual costs incurred in the production of 44,000 units were as follows: Direct labor: Direct material: $169,400 for 12,320 hours...
Exercise 10-23 Determination of Variances Using Diagrams (LO 10-3) Exercise 10-23 Determination of Variances Using Diagrams...
Exercise 10-23 Determination of Variances Using Diagrams (LO
10-3)
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During June, Danby Company’s material purchases amounted to 8,300 pounds at a price of $7.50 per...
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Exercise 10-23 Determination of Variances Using Diagrams (LO 10-3) Saskatewan Can Company manufactures recyclable soft-drink cans....
Exercise 10-23 Determination of Variances Using Diagrams (LO 10-3) Saskatewan Can Company manufactures recyclable soft-drink cans. A unit of production is a case of 12 dozen cans. The following standards have been set by the production-engineering staff and the controller. Direct Labor: Quantity, 0.25 hour Rate, $16 per hour Direct Material: Quantity, 4 kilograms Price, $0.80 per kilogram Actual material purchases amounted to 240,000 kilograms at $0.81 per kilogram. Actual costs incurred in the production of 50,000 units were as...
Saskatewan Can Company manufactures recyclable soft-drink cans. A unit of production is a case of 12 dozen cans. The following standards have been set by the production-engineering staff and the controller. Direct Labor: Quantity, 0.20 hour Rate, $10.00 per hour Direct Material: Quantity, 5 kilograms Price, $0.50 per kilogram Actual material purchases amounted to 210,000 kilograms at $0.57 per kilogram. Actual costs incurred in the production of 30,000 units were as follows: Direct labor: Direct material: $ 72,450 for 6,900...
Saskatewan Can Company manufactures recyclable soft-drink cans.
A unit of production is a case of 12 dozen cans. The following
standards have been set by the production-engineering staff and the
controller.
Direct Labor:
Direct Material:
Quantity, 0.24 hour
Quantity, 3 kilograms
Rate, $12.00 per hour
Price, $0.58 per kilogram
Actual material purchases amounted to 159,600 kilograms at
$0.630 per kilogram. Actual costs incurred in the production of
38,000 units were as follows:
Direct labor:
$116,850 for 9,500 hours...
Saskatewan Can Company manufactures recyclable soft-drink cans. A unit of production is a case of 12 dozen cans. The following standards have been set by the production-engineering staff and the controller. Direct Labor: Quantity, 0.27 hour Rate, $13.50 per hour Direct Material: Quantity, 6 kilograms Price, $0.64 per kilogram Actual material purchases amounted to 290,400 kilograms at $0.660 per kilogram. Actual costs incurred in the production of 44,000 units were as follows: Direct labor: Direct material: $169,400 for 12,320 hours...
Exercise 10-23 Determination of Variances Using Diagrams (LO
10-3)
Exercise 10-23 Determination of Variances Using Diagrams (LO 10-3) Saskatewan Can Company manufactures recyclable soft-drink cans. A unit of production is a case of 12 dozen cans. The following standards have been set by the production-engineering staff and the controller. Direct Labor: Quantity, 8.16 hour Rate, $8.00 per hour Direct Material: Quantity, 9 kilograms Price, $0.42 per kilogram Actual material purchases amounted to 233,200 kilograms at $0.47 per kilogram. Actual costs...
During June, Danby Company's material purchases amounted to 6,400 pounds at a price of $7.70 per pound. Actual costs incurred in the production of 1,500 units were as follows: Direct labor: Direct material: $126,725 ($18.50 per hour) $ 35,420 ($7.70 per pound) The standards for one unit of Danby Company's product are as follows: Direct Labor: Quantity, 4 hours per unit Rate, $18.40 per hour Direct Material: Quantity, 3 pounds per unit Price, $7.40 per pound Required: Compute the direct-material...
During June, Danby Company's material purchases amounted to 6,700 pounds at a price of $8.00 per pound. Actual costs incurred in the production of 2,300 units were as follows: Direct labor: Direct material: $134,420 ($18.80 per hour) $ 39,200 ($8.00 per pound) The standards for one unit of Danby Company's product are as follows: Direct Labor: Quantity, 3 hours per unit Rate, $18.70 per hour Direct Material: Quantity, 2 pounds per unit Price, $7.70 per pound Required: Compute the direct-material...
During June, Danby Company's material purchases amounted to 7,200 pounds at a price of $7.70 per pound. Actual costs incurred in the production of 1,700 units were as follows: Direct labor: Direct material: $125,795 $18.10 per hour) $ 41,580 ($7.70 per pound) The standards for one unit of Danby Company's product are as follows: Direct Labor: Quantity, 4 hours per unit Rate, $18.00 per hour Direct Material: Quantity, 3 pounds per unit Price, $7.40 per pound Required: Compute the direct-material...
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