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    Regan Muammar Nugraha
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    This document contains a budget and realization table for production with amounts in thousands. It then shows calculations for three variances: a quantity variance of 100,000 due to producing more than budgeted, an efficiency variance of 45,000 due to using more material than the standard rate, and a price variance of 49,500 due to material costing less than budgeted per kg.

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    This document contains a budget and realization table for production with amounts in thousands. It then shows calculations for three variances: a quantity variance of 100,000 due to producing more than budgeted, an efficiency variance of 45,000 due to using more material than the standard rate, and a price variance of 49,500 due to material costing less than budgeted per kg.

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    13 views1 page

    Assignment 5

    Uploaded by

    Regan Muammar Nugraha
    This document contains a budget and realization table for production with amounts in thousands. It then shows calculations for three variances: a quantity variance of 100,000 due to producing more than budgeted, an efficiency variance of 45,000 due to using more material than the standard rate, and a price variance of 49,500 due to material costing less than budgeted per kg.

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    © All Rights Reserved
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    of 1

    REGAN MUAMMAR NUGRAHA (20170410366)

    IMABS 2017

    Budget Realization
    Production 950.000 955.000
    SUR 2 3
    Material Used 20.000 24.750
    Price/kg 2.500 2.000

    1. Quantitiy variance
    Qv = (UR-UB)PB
    = (955.000-950.000)20.000
    = 100.000.00

    2. Efficiency variance
    Ev = (QR-URS)PB
    = (24.750-22.500)20.000
    = 45.000.000

    3. Price Variance
    Vp = (PR-PB)QR
    = (22.000-20.000)24.750
    = 49.500.000

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