In a cost center, the following plan values of the costs are known for the coming period:

Cost type Planned costs

Employment x X = 50% X = 100% Variator
Wages 100.000 10
Material 55.000 95.000
Auxiliary and 30.000 6,67
operating material
Imputed depreciation 110.000 120.000
Salaries of the boss 30.000 0
Maintenance 13.500 15.000
Imputed interest 18.000 21.000

a) How to calculate variator / formula ?

Variator = Planned cost at 100% - Planned cost at 50% / ( 100-50)
b) Determine the fixed costs and the variable costs for the above plan values at an
employment of x = 100 %

Cost type Fixed Cost Variable Cost Variator

Wages - 100 2
Material 15 80 1
Auxiliary and operating material 30 7
Imputed depreciation 100 20 0
Salaries of the boss
Maintenance 12 3 0
Imputed interest 15 6 0

c) For wages, the planning department calculates that the planned wage costs are 120,000 at
an (over)employment of x = 110%. Due to what that might be?

d) After the period it shows that the company could realize an employment of x=110 % with
actual costs of 440,000. What is then the consumption variance/deviation (taking into account
c)?

e) How high is the employment variance? What does it express in this case?