‫ ريم الجعبري‬: ‫االسم‬

21620041 : ‫الرقم الجامعي‬

Solution of chapter 8
8-16

Actual Costs Actual Input Qty. Flexible Budget: Budgeted Input

Incurred × Budgeted Rate Budgeted Input Qty.
Actual Input Qty. Qty. Allowed for
× Actual Rate Allowed for Actual Output
Actual Output × Budgeted Rate
× Budgeted Rate
4,536 × 11.50 4,536 × 12 4 × 1,080 × 12 4 × 1,080 × 12
52,164$ 54,432$ 51,840$ 51,840$
Spnding ver= 52,164$-54,432$=2,268f

Effincy Ver=54,432$-51,840$=$2,592 Un

8-17 (continuation of 8-16).

Actual Costs Actual Input Qty. Flexible Budget: Budgeted Input

Incurred × Budgeted Rate Budgeted Input Qty.
Actual Input Qty. Qty. Allowed for
× Actual Rate Allowed for Actual Output
Actual Output × Budgeted Rate
× Budgeted Rate
63,916$ 62,400$ 62,400$ 4 × 1,080 × 15
64,800$

Spending var=63,916-$62,400=$1,516 UN

Production-volume var=62,400$-64,800$=2,400$ F