AC Actual SP AQ Used AQ per unit SC/unit

(TAC/Actual SP) (AQ or SQ used/Actual Sales)

7164.15/229.95 31/566 *from BP*
Direct Materials:
Ground Beef 7164.15 229.95 31 0.0548 7.6800
White onion 442.30 100.00 4 0.0071 0.4300
Tomato 308.00 67.00 4 0.0071 0.3000
salt 16.00 8.00 2 0.0035 0.0100
pepper 78.00 30.00 2 0.0035 0.0700
egg 260.00 130.00 2 0.0035 0.1000
garlic 64.00 32.00 2 0.0035 0.0700
yeast 111.10 111.10 1 0.0018 0.1300
cheese 1204.70 241.00 4 0.0071 1.1200
flour 1600.00 890.00 1 0.0018 1.0300
mayo 151.10 151.00 1 0.0018 0.0400
ketchup 148.95 73.00 2 0.0035 0.0600
onion powder 72.00 24.00 3 0.0053 72/660 0.1091
red onion 224.10 85.00 2 0.0035 0.3395
magic sarap 65.70 32.85 2 0.0035 0.0995
sugar 64.00 64.00 1 0.0018 0.0970
butter 430.75 52.45 8 0.0141 0.6527
TOTAL 12404.85 2321.35 12.34
*in 566 burger, 31 kg (ground beef) ang nagamit*
Factory Overhead
Paper bag 163.80 163.8 1
Deep fryer 3695.00 3600 0.97429 0.64
Oil 935.00 935 1 0.54
Burger wrapper 110.00 110 1
Tissue 42.25 42.25 1
Gas stove 600.00 600 1
TOTAL

Direct Labor
Crew 1600 1600 1
 SQ per unit SQ Allowed Total Standard Cost
(SC per unit/Actual SP) (SQ Allowed*SC per unit)
*from BP*

5068.8 0.0334 19 145.1796 0 95818.51

283.8 0.0043 2 0
198 0.0045 3 0
6.6 0.0013 1 0
46.2 0.0023 1 0
66 0.0008 0 0
46.2 0.0022 1 0
85.8 0.0012 1 0
739.2 0.0046 3 0
679.8 0.0012 1 0
26.4 0.0003 0 0
39.6 0.0008 0 0
72 0.0045 3 0
224.1 0.0040 2 0
65.7 0.0030 2 0
64 0.0015 1 0
430.75 0.0124 7 0
8142.95 0 0

0.0001778 0.000173 0.00011085

0.0005775 0.000578 0.00031187
 ACTUAL
Actual Cost Unit Price of Materials Cost per Unit Actual Quantity Used
Direct Materials: G G unit price/# actual unitsAC/UPM
Ground Beef 1973.82 229.95 1.1732 8.58
White onion 94.00 94.00 0.4796 1.00
Tomato 36.00 36.00 0.1837 1.00
salt 0.00 4.00 0.0204 0.00
pepper 0.00 18.00 0.0918 0.00
egg 0.00 130.00 0.6633 0.00
garlic 0.00 32.00 0.1633 0.00
yeast 0.00 111.10 0.5668 0.00
cheese 236.40 236.40 1.2061 1.00
flour 0.00 710.00 3.6224 0.00
mayo 255.00 255.00 1.3010 1.00
ketchup 75.25 75.25 0.3839 1.00
onion powder 0.00 24.00 0.1224 0.00
red onion 80.00 80.00 0.4082 1.00
magic sarap 64.40 64.40 0.3286 1.00
sugar 56.50 56.50 0.2883 1.00
butter 75.70 75.70 0.3862 1.00
TOTAL 2947.07 2232.30 11.39 17.58
 STANDARD
Standard Cost Unit Price of Materials Cost per Unit
sqa*upm g g, AC/# standard units
1973.82 1505.28 229.95 7.6800
100.00 84.28 100.00 0.4300
67.00 58.80 67.00 0.3000
0.00 1.96 8.00 0.0100
0.00 13.72 30.00 0.0700
0.00 19.60 130.00 0.1000
0.00 13.72 32.00 0.0700
0.00 25.48 111.10 0.1300
241.00 219.52 241.00 1.1200
0.00 201.88 890.00 1.0300
151.00 7.84 151.00 0.0400
73.00 11.76 73.00 0.0600
0.00 21.38 24.00 0.1091
85.00 66.54 85.00 0.3395
32.85 19.50 32.85 0.0995
64.00 19.01 64.00 0.0970
52.45 127.93 52.45 0.6527
2840.12 2418.21 2321.35 12.3378
 STANDARD
SQ per Unit Standard Quantity Allowed MPV
CPU/UPM SQU*Actual # of units produced SUPM-AUPM*Aqu
0.0334 6.55 0.0000
0.0043 0.84 6.0000
0.0045 0.88 31.0000
0.0013 0.25 0.0000
0.0023 0.46 0.0000
0.0008 0.15 0.0000
0.0022 0.43 0.0000
0.0012 0.23 0.0000
0.0046 0.91 4.6000
0.0012 0.23 0.0000
0.0003 0.05 -104.0000
0.0008 0.16 -2.2500
0.0045 0.89 0.0000
0.0040 0.78 5.0000
0.0030 0.59 -31.5500
0.0015 0.30 7.5000
0.0124 2.44 -23.2500
0.0823 16.13 -106.9500
 MPV MQV Net Materials Variance
MQV Net Materials Variance
sqa-AQU X SUPM
-468.5400 -468.5400
-15.7200 -21.7200
-8.2000 -39.2000
1.9600 1.9600
13.7200 13.7200
19.6000 19.6000
13.7200 13.7200
25.4800 25.4800
-21.4800 -26.0800
201.8800 201.8800
-143.1600 -39.1600
-61.2400 -58.9900
21.3836 21.3836
-18.4580 -23.4580
-13.3480 18.2020
-44.9880 -52.4880
75.4792 98.7292
-421.9112 -314.9612 4001.15
 Month of JULY
ACTUAL
Cost / Unit Actual Quantity Used Actual Quantity at Standard Cost
Actual Cost Unit Price of Materials Unit Price/Number of Actual Cost/Actual Standard Price Standard Quantity Allowed x
Actual Units Produced Unit Price of Materials Standard Unit Price of Materials
Direct Materials:
Ground Beef 7164.15 229.95 0.4063 31.16 7164.15 4346.88
White Onion 442.30 100.00 0.1767 4.42 442.30 243.38
Tomato 308.00 67.00 0.1184 4.60 308.00 169.80
Salt 16.00 8.00 0.0141 2.00 16.00 5.66
Pepper 78.00 30.00 0.0530 2.60 78.00 39.62
Egg 260.00 130.00 0.2297 2.00 260.00 56.60
Garlic 64.00 32.00 0.0565 2.00 64.00 39.62
Yeast 111.10 111.10 0.1963 1.00 111.10 73.58
Cheese 1204.70 241.00 0.4258 5.00 1204.70 633.92
Flour 1600.00 890.00 1.5724 1.80 1600.00 582.98
Mayo 151.10 151.00 0.2668 1.00 151.10 22.64
Ketchup 148.95 73.00 0.1290 2.04 148.95 33.96
Onion Powder 72.00 24.00 0.0424 3.00 72.00 61.75
Red Onion 224.10 85.00 0.1502 2.64 224.10 192.16
Magic Sarap 65.70 32.85 0.0580 2.00 65.70 56.32
Sugar 64.00 64.00 0.1131 1.00 64.00 54.90
Butter 430.75 52.45 0.0927 8.21 430.75 369.43
TOTAL 12404.85 2321.35 4.10 76.46 12404.85 6983.19
 Month of AUGUST
ACTUAL
Cost / Unit Actual Quantity Used Actual Quantity at Standard Cost
Actual Cost Unit Price of Materials Unit Price/Number of Actual Cost/Actual Standard Price Standard Quantity Allowed x
Actual Units Produced Unit Price of Materials Standard Unit Price of Materials
Direct Materials:
Ground Beef 1973.82 229.95 1.1732 8.58 1973.82 1505.28
White Onion 94.00 94.00 0.4796 1.00 100.00 84.28
Tomato 36.00 36.00 0.1837 1.00 67.00 58.8
Salt 0.00 4.00 0.0204 0.00 0.00 1.96
Pepper 0.00 18.00 0.0918 0.00 0.00 13.72
Egg 0.00 130.00 0.6633 0.00 0.00 19.6
Garlic 0.00 32.00 0.1633 0.00 0.00 13.72
Yeast 0.00 111.10 0.5668 0.00 0.00 25.48
Cheese 236.40 236.40 1.2061 1.00 241.00 219.52
Flour 0.00 710.00 3.6224 0.00 0.00 201.88
Mayo 255.00 255.00 1.3010 1.00 151.00 7.84
Ketchup 75.25 75.25 0.3839 1.00 73.00 11.76
Onion Powder 0.00 24.00 0.1224 0.00 0.00 21.3836
Red Onion 80.00 80.00 0.4082 1.00 85.00 66.542
Magic Sarap 64.40 64.40 0.3286 1.00 32.85 19.502
Sugar 56.50 56.50 0.2883 1.00 64.00 19.012
Butter 75.70 75.70 0.3862 1.00 52.45 127.9292
TOTAL 2947.07 2232.30 11.39 17.58 2840.12 2418.21
 Month of SEPTEMBER
ACTUAL
Cost / Unit Actual Quantity Used Actual Quantity at Standard Cost
Actual Cost Unit Price of Materials Unit Price/Number of Actual Cost/Actual Standard Price Standard Quantity Allowed x
Actual Units Produced Unit Price of Materials Standard Unit Price of Materials
Direct Materials:
Ground Beef 1559.10 229.95 1.3688 6.78 1559.10 1290.24
White Onion 50.00 50.00 0.2976 1.00 100.00 72.24
Tomato 53.00 53.00 0.3155 1.00 67.00 50.4
Salt 0.00 4.00 0.0238 0.00 0.00 1.68
Pepper 0.00 18.00 0.1071 0.00 0.00 11.76
Egg 130.00 130.00 0.7738 1.00 130.00 16.8
Garlic 21.60 21.60 0.1286 1.00 32.00 11.76
Yeast 0.00 111.10 0.6613 0.00 0.00 21.84
Cheese 0.00 236.40 1.4071 0.00 0.00 188.16
Flour 0.00 710.00 4.2262 0.00 0.00 173.04
Mayo 0.00 255.00 1.5179 0.00 0.00 6.72
Ketchup 0.00 75.25 0.4479 0.00 0.00 10.08
Onion Powder 0.00 24.00 0.1429 0.00 0.00 18.3288
Red Onion 0.00 80.00 0.4762 0.00 0.00 57.036
Magic Sarap 0.00 64.40 0.3833 0.00 0.00 16.716
Sugar 0.00 56.50 0.3363 0.00 0.00 16.296
Butter 0.00 75.70 0.4506 0.00 0.00 109.6536
TOTAL 1813.70 2194.90 13.06 10.78 1888.10 2072.75
 Month of JULY
STANDARD
Standard Quantity / Unit Standard Quantity Allowed MPV MQV Net Materials Variance
Unit Price of Materials Cost / Unit Cost per Unit / Standard Standard Quantity per Unit x (SP - AP) x AQ SP x (SQ - AQ) MQV - MPV
Unit Price of Materials Number of Actual Units Produced

229.95 7.6800 0.0334 18.90 0.00 -2817.2700 -2817.2700

100.00 0.4300 0.0043 2.43 0.00 -198.9200 -198.9200
67.00 0.3000 0.0045 2.53 0.00 -138.2000 -138.2000
8.00 0.0100 0.0013 0.71 0.00 -10.3400 -10.3400
30.00 0.0700 0.0023 1.32 0.00 -38.3800 -38.3800
130.00 0.1000 0.0008 0.44 0.00 -203.4000 -203.4000
32.00 0.0700 0.0022 1.24 0.00 -24.3800 -24.3800
111.10 0.1300 0.0012 0.66 0.00 -37.5200 -37.5200
241.00 1.1200 0.0046 2.63 0.00 -570.7800 -570.7800
890.00 1.0300 0.0012 0.66 0.00 -1017.0200 -1017.0200
151.00 0.0400 0.0003 0.15 0.00 -128.4600 -128.4600
73.00 0.0600 0.0008 0.47 0.00 -114.9900 -114.9900
24.00 0.1091 0.0045 2.57 0.00 -10.2494 -10.2494
85.00 0.3395 0.0040 2.26 0.00 -31.9430 -31.9430
32.85 0.0995 0.0030 1.71 0.00 -9.3830 -9.3830
64.00 0.0970 0.0015 0.86 0.00 -9.0980 -9.0980
52.45 0.6527 0.0124 7.04 0.00 -61.3218 -61.3218
2321.35 12.34 0.0823 46.59 0.00 -5421.6552 -5421.6552
 Month of AUGUST
STANDARD
Standard Quantity / Unit Standard Quantity Allowed MPV MQV Net Materials Variance
Unit Price of Materials Cost / Unit Cost per Unit / Standard Standard Quantity per Unit x (SP - AP) x AQ SP x (SQ - AQ) MQV - MPV
Unit Price of Materials Number of Actual Units Produced

229.95 7.6800 0.03 6.55 0.00 -468.5400 -468.5400

100.00 0.4300 0.00 0.84 6.00 -15.7200 -21.7200
67.00 0.3000 0.00 0.88 31.00 -8.2000 -39.2000
8.00 0.0100 0.00 0.25 0.00 1.9600 1.9600
30.00 0.0700 0.00 0.46 0.00 13.7200 13.7200
130.00 0.1000 0.00 0.15 0.00 19.6000 19.6000
32.00 0.0700 0.00 0.43 0.00 13.7200 13.7200
111.10 0.1300 0.00 0.23 0.00 25.4800 25.4800
241.00 1.1200 0.00 0.91 4.60 -21.4800 -26.0800
890.00 1.0300 0.00 0.23 0.00 201.8800 201.8800
151.00 0.0400 0.00 0.05 -104.00 -143.1600 -39.1600
73.00 0.0600 0.00 0.16 -2.25 -61.2400 -58.9900
24.00 0.1091 0.00 0.89 0.00 21.3836 21.3836
85.00 0.3395 0.00 0.78 5.00 -18.4580 -23.4580
32.85 0.0995 0.00 0.59 -31.55 -13.3480 18.2020
64.00 0.0970 0.00 0.30 7.50 -44.9880 -52.4880
52.45 0.6527 0.01 2.44 -23.25 75.4792 98.7292
2321.35 12.34 0.0823 16.13 -106.95 -421.9112 -314.9612
 Month of SEPTEMBER
STANDARD
Standard Quantity / Unit Standard Quantity Allowed MPV MQV Net Materials Variance
Unit Price of Materials Cost / Unit Cost per Unit / Standard Standard Quantity per Unit x (SP - AP) x AQ SP x (SQ - AQ) MQV - MPV
Unit Price of Materials Number of Actual Units Produced

229.95 7.6800 0.0334 5.61 0.00 -268.8600 -268.8600

100.00 0.4300 0.0043 0.72 50.00 -27.7600 -77.7600
67.00 0.3000 0.0045 0.75 14.00 -16.6000 -30.6000
8.00 0.0100 0.0013 0.21 0.00 1.6800 1.6800
30.00 0.0700 0.0023 0.39 0.00 11.7600 11.7600
130.00 0.1000 0.0008 0.13 0.00 -113.2000 -113.2000
32.00 0.0700 0.0022 0.37 10.40 -20.2400 -30.6400
111.10 0.1300 0.0012 0.20 0.00 21.8400 21.8400
241.00 1.1200 0.0046 0.78 0.00 188.1600 188.1600
890.00 1.0300 0.0012 0.19 0.00 173.0400 173.0400
151.00 0.0400 0.0003 0.04 0.00 6.7200 6.7200
73.00 0.0600 0.0008 0.14 0.00 10.0800 10.0800
24.00 0.1091 0.0045 0.76 0.00 18.3288 18.3288
85.00 0.3395 0.0040 0.67 0.00 57.0360 57.0360
32.85 0.0995 0.0030 0.51 0.00 16.7160 16.7160
64.00 0.0970 0.0015 0.25 0.00 16.2960 16.2960
52.45 0.6527 0.0124 2.09 0.00 109.6536 109.6536
2321.35 12.34 0.0823 13.83 74.40 184.6504 110.2504
 Actual Cost Unit Price of Materials
Direct Materials: G G
Ground Beef 1559.10 229.95
White onion 50.00 50.00
Tomato 53.00 53.00
salt 0.00 4.00
pepper 0.00 18.00
egg 130.00 130.00
garlic 21.60 21.60
yeast 0.00 111.10
cheese 0.00 236.40
flour 0.00 710.00
mayo 0.00 255.00
ketchup 0.00 75.25
onion powder 0.00 24.00
red onion 0.00 80.00
magic sarap 0.00 64.40
sugar 0.00 56.50
butter 0.00 75.70
TOTAL 1813.70 2194.90
 Cost per Unit Actual Quantity Used
unit price/# actual units AC/UPM
1.3688 6.78
0.2976 1.00
0.3155 1.00
0.0238 0.00
0.1071 0.00
0.7738 1.00
0.1286 1.00
0.6613 0.00
1.4071 0.00
4.2262 0.00
1.5179 0.00
0.4479 0.00
0.1429 0.00
0.4762 0.00
0.3833 0.00
0.3363 0.00
0.4506 0.00
13.06 10.78
 Standard Cost Unit Price of Materials Cost per Unit
sqa*upm g
1559.1 1290.24 229.95 7.68
100 72.24 100.00 0.43
67 50.4 67.00 0.3
0 1.68 8.00 0.01
0 11.76 30.00 0.07
130 16.8 130.00 0.1
32 11.76 32.00 0.07
0 21.84 111.10 0.13
0 188.16 241.00 1.12
0 173.04 890.00 1.03
0 6.72 151.00 0.04
0 10.08 73.00 0.06
0 18.3288 24.00 0.11
0 57.036 85.00 0.34
0 16.716 32.85 0.10
0 16.296 64.00 0.10
0 109.6536 52.45 0.65
1888.10 2072.75 2321.35 12.34
 SQ per Unit Standard Quantity Allowed 168 MPV
CPU/UPM SQU*Actual # of units produced SUPM-AUPM*Aqu
0.0334 5.61 0.0000
0.0043 0.72 50.0000
0.0045 0.75 14.0000
0.0013 0.21 0.0000
0.0023 0.39 0.0000
0.0008 0.13 0.0000
0.0022 0.37 10.4000
0.0012 0.20 0.0000
0.0046 0.78 0.0000
0.0012 0.19 0.0000
0.0003 0.04 0.0000
0.0008 0.14 0.0000
0.0045 0.76 0.0000
0.0040 0.67 0.0000
0.0030 0.51 0.0000
0.0015 0.25 0.0000
0.0124 2.09 0.0000
0.0823 13.83 74.4000
 MQV Net Materials Variance
sqa-AQU X SUPM
-268.8600 -268.8600
-27.7600 -77.7600
-16.6000 -30.6000
1.6800 1.6800
11.7600 11.7600
-113.2000 -113.2000
-20.2400 -30.6400
21.8400 21.8400
188.1600 188.1600
173.0400 173.0400
6.7200 6.7200
10.0800 10.0800
18.3288 18.3288
57.0360 57.0360
16.7160 16.7160
16.2960 16.2960
109.6536 109.6536
184.6504 110.2504
Standard price of a unit of DM 229.95
Standard quantity of DM per unit 0.0334 *
Actual Units Produced 566
Actual Units Used 31

Actual Units Produced 566

* *
Standard Quantity of DM per unit 0.0334
Standard Quantity Allowed 18.9044

Standard Quantity Allowed 18.9044

* *
SC per unit 7.6800
145.1858