clAGSMAte

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iNen tandatd For OuLput. kas)

Pax ticolaas
Gnin kas)Potre [Pa)Teiest
I a pot
.00 00
ess.loss
OotPuot
poant Poios o be moted
eiNeo 4andaTd is dox output c s
inisheoPadolu cE

|b However Atoals_are aiven dor Ar foal

Out
pu lo0600 kes
Thereore, tieo Etandand <houla be
TeYised with aelerence o Aetual
Botput 10o00 Kaa.
Fog Actva oupo e lo000 kg
Revise Stanolard Ac TualS
Darriubas PaTCe Tota Prite To ta
gs)Per unit Cost n s) |Per Unit Cost
(Nole 3)
lnpt 200000 1.00 200000| 36000o 0.81
krsloss o000 (iSoooo) LNoleo)
0upt loo0o Joooo

Nole 1 Nole:
T6e 0.81
(2 loo
loDoDloo =2000o0
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Calcolatron VGsIOnceg
1.atextal Cost Vatiance

=Stanolate Ac toal
MatesTal Cost Matesal ost

= 300000 116oo 84oo F)

s9 KsR -(A AR)
(30000o X1) (360000 X 0.81)
30000o 71600
84oD (F)
Materia Prie VasTance
std Ac tual t e t i a l
Pte
( -O.81) X 36o 000 G84oo(F
68400
3. Matexta sage Vaience
Shol Aretual X
PTte 6o000(A
(2 o0000 260o oo) X 1
Go00D A

atead MatesTa Mate sia

Co s t PaTCe +
Naman Ce VaianCe Vangne

8400(F 68400 (F + 6o00d (A)

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eNeD Stanaad Cfox outPut 7o KeS)

Mateials uantity Mix
(in kas)
A
SO io
So o So
To tal lopot o0.
less.LoSs C10) 1o)
outpo 90/.

foa Actual outpu oA kosooo Far

Reyiseo tendard. Actuas
PsTe Tot Pale Tota
Pateals ( )e Cost Cla kas) Pex a Cos )

A 8000o 1S 13So0o00 dkodoo 19 pooo0

4So00o X4ö1

So0O So Sooo00 oooo C Xo80o0O

(4 Soooo Xio1)|

dSDoo o Sooo0o oAoo0o XS 46olo ooo

(4Soo0o XSo)

Tnpu So0oo oSoo0o Soooo0

Nolc 1)
less:loss (4S00ob (9Sc0o)
OSooo
Out p | 40sdO0
eNer)
Note 1 40SoDD 1oo Soooo
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Calcolat Ton V a stan e S

. M atertal Cost Naan ce
Stendad Actua
Mateaa MatesTo
Cost Cost

A 19so 0000(-) 19oo 000= SFo0ooo A)

dSoo00 (- 8000D 1to000 F)
4Soooo ) 46odoo00 = 1doo0d (A)

Tot ss SoooD(A)

.Material stte Naiance

sTd Attual x Ar tual
Parile
A =s -8o) X d4o0oo o 000o (A)
=S -S) X 40000 &o000 (A)
C= (o ) X o000 doooo (A)
Total SoooD (A)

3. Matesu USage Nasiance

-Stol Rtal)x 3td
Pte
A(18oo00 -DD0D)XS = 4soo0o (A)
B 4sooo 4o000x So dSoo0o (F)
dS%0D - dpodo) X Xo
C oDDoD (F)
Tot 41Sbodo (A)
mev m Py UV
S6SooDD (A) = Seoooo (A)+41so ooo(A)
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4Mate Tal Mix VartanCe

2-Stan odarod Mixo Aztual Total Zrput |
Revised standard QtyRevisec Actual aa

0 0 O X 40/. oLooo00
Soo0ooX 1o SooOo

C o 0000o X So:|. = so00D

Total SodOOO

(iiMatearal MX Vaaance
t d Mix- Attual Mix) xStd Rate
( R A - A@)XXSR
A = 0oOD 4oo oD)
-

X 4s = 3 oo0000 (A)
(SoO0O ooo) x So So0000 (F)
(Soo00- x doodo) X o 6o000o (F)
Tota 1oo00o(A)_

smatenTa Sub-usaae Yie lo NaTZnce

=tel y - RevTecel Artuaty)x SR

A= (4&oo0D -oo000) X + S E JSo0o0d (A)

=4so00Soo0O) X So =_soo0o (A)
So0o-Soooo)X x Yo Sooooo (A)
S D o oD (A)

matena Mate Mateiu

MIX +Sub-useqeie
VasiaOce VagianCe NanaDE
41So000 (A) = 19pooo (A) + SODoo A)
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eiven {tanparo

Mates Mix RTe Per ka

A 60.

less: loss
OutPot 8o.
aiVeD that Sandatd loss is
NoleTLE s
nput
S G Dotpot ie, los s is o
S do7. on lnpot
Topu
|less loss
OutPot 0o ChssUmed)
RevisedStanolasc|_ Actual
Pxtre Tot
LPaite Tota Cost7)
Mate Gnk Pex ka Cost Pexk
A Sio So SSoo
(8Sox 6
340 oo4oo 6o Co 13000
(8Soxo
8So |4s00 &oo
loss 1o) (Jodo)
ootpu 680
Iopot 1S 1 8Sokgs
- loss
68ot
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1 Malema Cost agianc-

31d Matesnal cost -)Actual matesTa abst
Shd a X&td Ratc) -) (Actua Aty x Actva Rate
A S Soo G)340o o o (A)
2 o400 (-) 2oobo 400 (F)
Total Soo(F).

.Matertal fsCe NaTiance

R
A
a(So
t e- cto
6o) X
Rate)x Actual ty
SHo Sod A)
= (6o -So) x 6o 6o0 (F)
Tola &Do (A)

3. Matesiu UCoae_Vattao ce
Actal
Rete
A=S]o() S40 X So JSoo (A)

B -34o d6o X6o 4800(F)

Tot 3300 (F)

MateTa Matei MateTu

Cost PsTE OLaae
Vasian Ce Vasian Ce VaiaDe
Soo F) adgoo A ) + 2 30D (F).
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n a t e n e Mix Vayance
(i)Stndard mixfor Actud Tota nput,
ReNises erndard tyReviSedl A=tual y .
A 8oo x 6o1. 4&0
B &oo X 4o1.
Tota
(Dmaterta Mix NasianCe
E Mix - Aetual Mix) X Std Rate
(RA - A ) x SR
A = (4&o-S4o) x So 2 o00 (AA)
B= ( o -6o) X 6o 2600(FF)
600 (F)
SMateoal Sos -vgaqe Yeld Vasane
(Std y x RevTsed A<tal At) x Ste Rate
A (Sio-4Po)X So = Soo (F)
B (340 -2to) x 6o 1deo (F)
7oo (F)

Mate1a Matestal Matesta!

USage +Sob-usaqe Yte lod
Nanance VanancCe VasiaCE.
290o (F) = GoD F t oo (E)
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Matea t
A &oo SH.148S1
.8S143-/
Inpu oo
-Loss C340) (1o1)
Outpo o-

M;x . A =_ooxJoo S7.14d2sa.

140D

Mx. B2 600x 00= . 8S71G3.

For Attva outpot 14fo a

andaau Actuals
Toa A PTCe Total
Mateay (in) Rr ka| bstF)nD Per ka eost Cz)

A 940 4s4300 42387oo

164s
X

Sa.14 1

30 so CSo 3.So S
164 Sx
4.8 s41A
634So Sso
( bss (16s)
Outpu 4& 48
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Cal Colaton Vadances

GSaolarol Pite Mateal A_
Matena Stndaa-
Cost ariane =mate+al Mafena
A +B Cos Cost

+36s SMC S 7 8 S
MC =36S S78 S
Smc A +9) = 634So

SMC A t Smc SmC A +B

MCA +dJ1so 34 So
SMCA= 634So-
=IlSo
SmCAE 3oo
xSPA STCA
4o X SPA STCA 300
SPA = 13oo
940
SPA_= 4s
Std Matertal Aite 1 A = Rs 4s Per ka
(iActoal atyc Maeal
metenal Pride=/Sel - htual x hetual
VaTran (e (A+3) Pice Potle ty
+11S =[St xArtuaf hetal x Atuaf
PoTe Pa7e at
+11S SPx A ) -Az tual Total Maesial asb
AP X A)
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+14S SP X A O)- S9 8
+1+S t S T 8 S (SP x A )
6'ooDo P XA
6oooO SPAXARA 3Pa X A,)
GooOD =
(4s x 7oo) + 30X Ade
6oo0D oSoo 3oA Ag)
-

0SoD =
(20 x A )
JSoD= (3o x A
A
A R = 17sbo
30
A e = Gso
iiActval PoTe O MatesTaA
Actoa matea Aetue tAtbua
Co st (A +8) Cpst A Co st

S18S=(AA X APA) + (A x Afa)

S 8 dS = (00 x APA) + e s o x 94.so)

s 8S = (00 x AP)t 1dSs

APA 8S- IdS

APA 43
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vReNiscol
matextal

A=SSo S.34d8 S . =
8&6
9 1sSo X4a. 8 S143.
So

(v) Mates7a M;x Vax 7n Ce

=Std Mix -

A toal mix) xStd i e .

A -
(8&6 - 900) X 4s =_620 A)
to (F)
1oA)
 clASEMAte
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NPX Ael.
For A ual outpot o1 1oo00 Units
pe Standard dor Atua Actuas
Outpu
a bouY Hou TS EBate Avmount Houass Rate rAmau0E
hour Amou0 E

Skilled oooo o o oobo j 6oDo

(looo0 XX) Soo)
I-sooo

Semi 3000O 1doo oo 33ooo3.SO 11soo

Kille bo00 x2) oo)
33

Uhskilled Soo00 3 | 1 Soooo S8ooo do00

(oo00XS) Soo)
290000Sdoo 3Soo
1 o000 Xio) Total 0000
No00)_
0tee
Cal colahon YasAnce s
( a bour Cost ýariance
Std labour Cost -Ac tua_labour Cost
Ha x std Aak) -(Actual Ha Actual Rate)
td Gooo (A)
x

- 6ooo
Skilled = 1dooo0
31SSDO
Semj Shilled= 1toooo 3o0o=8foeo (A )
Dnskled= SDeOD
82 Soo (A)
 clASSMAte
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a hour hate Va t+ance,

stendad A toa Achua
Rate Rate HoU
Killeo= (6-+)x 1&ooo Ha= 18000 (A)
Sem:killeo=(- 3.so) x 33o0o Ha = 16 Soo (F)

Dn-slikilled =(2-4)x &oeo Hs S&ood (A

Total SSoo (AJ

(3abou Tolle me Vagian Ce

= Ac tuaTolle Houa X Sd Rate
SRileo= Seo Hou X Rs. 6 2000 (A)
Semiki\led= oo Houas x Rs. &oo A)
Un-kille = 8oo Hou x Rs. 3 4o0 (A)
TotaM 8 oD A)

4)aboor icienty Narance

(ShelHa-Ak Ha)x *} Rate
skilld=loo0014So0) x 6 =_1Sooo F)
Semikilleo = 00002d300) x = oo (A)
Un-skiled=(So000 - Sa<0o) X3 6oo A)
Totu ssoo (A)

5)abour Mx NaTia Nce

)-std i x x Attoal Total Net Houas.
(RevisedStda sel HtousT)
Ski|led = o o o o Hour x do . = 4oo
Semi3klled= 10to0o Houxs X 30. oo
Un-Ekilled 10t0od Hous So'/. =SSoo
Totn 0fo0o
 alasSMAte
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Ci)abo0r Stendael -Attua XStardard
Mix Rate
NaalaOCe
Skleo (4oD 1 Soo) X 6
=
4 o o (F)
-
=

Se killed=(2d10o- 3300)x 4 860 (A

Unki\|ed=S2SoD -Szdoa) X 2 = 1 loo(A)
Tota 1200 (F
(6) Zabour sub- Fdhicien Vasian Ce
KabouY yield aance
Standagd - Re Ngeol x Standard
Hou Rate
Silled = (oo0D - 4od) X6
8oD A)
Seokled=(2oooo-2Joo X
840o A)
Unkilled=(Soo00 - S2soo) x 3 o Sod A)
Tofa A30o (A)
i a aboor Rate vasian Ce iSego Ha a ski lleo
aboor are PaTd ( R.so Per hOUr ane
balance werre PaTd Rs. Per hour.
SKilleo= (6- S.So) X Sooo soo (F)
(6 T x 12eoo 13ooo (A)_
Ser Klled (-3.So) x 330oo 16 Seo (E
Unki|ed =(3-4) x sg00o 8o00 A)
Tota o o o (A)
 elASSMAte
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96 36 page-

iven standarel CFor ootpuo o ooo

Stn da d hous)
Type Rate Ptr|
olaboo Galala thon H Hoor (2)
skilled3worke X 4o 1d80 3

3eoi-
3kileol wor kexx x <o 8o

Unskille6workes X 40 40 .

For Actoal ootpot (18oo anda rel Houx)

tenodaad or Actuals
a boux Az tua ootpot
Hours. |Rete Cos Has. RateCosb
Skilles 11 2 34S6 do
|(1 &uD X
64)
Semi 443 86 L3 J60
skille (1&00 (18 x4o)
XA1)|
Un.skilo 6 60 3o
4x4o)
4s36 ooo 696o
 elASSMAte
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Calcolatton a Nas+ance s
1 abour CosbNata nce
Standa&la boUr Cost- Atval (abour cost
She Has x Std Rate) - (Acual HrT X Actual Rate
kille =
448 o (AJ
Semi 8k;lleod &64 196 (AA)
Unktlleo= 6 Jo A)
Tot

aboox Ra[e VaTiance

SRate - Attua Rak) x e t a Hout
skilled (3-4) x 1 o (A)
emikilled = C3) X aNo
un-silled e (o) x 6o 16o (A)
tota dooo A

2 abou EdaHcienty Nagance

SBd Hoo -Atyal Hov )X Sd Rate

lled -1 do) x 3 9 6 (F)

=(11
SemjKileo 434-do) x 2 SH A)
Iled 2 (A16-160) x 1 S6 (F)
Un-
Totu
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4 ab0r Mix Varaoce

andard ad mixor Aetya Totaf HouT
Revi secsandaae Hou)
Skilleo = ooo 6 1&0
Semjkilled=
Unkilleol odooo X Jd/

Qit)Aab our Mix Vastaoce

VRevised-Ptoal Xhandayel
Std HoU21 HoU / Rate
Skilled -110) x 3 480 (F)
SemiSkilleol (480-HaO) 48o (A)
Un-killeol= (aG0-16o) x
Tot 8o (F)
sabeu
s)abou SSb-ediciency
ReNi Leel
aian
Shaodaad X
andaad
Hoba Rate
Killd= (11 S«-1&o) X 3 984 (A)
SemiSkilled 2_43-&) x = GLA)
Unskiled = 1 6 -g40) X 3 = A)
Tota So4 CA
 elAsGte
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Fox hetual output a ool

Keviseod Sta Ndatd AcEuals
Has RalePhr Amoont Has Rate Phr Amou0t

16 404so 188 1.CS33 5976o

abour Rate Yariance

endatd Acfoa x Aetua
Rote Rate Hou&s
1344S =(16- AR) X_4188 Houa1
S.6s313 16-AR
AR=_dI.6s3413
Arctual labeUx Rate per hoOr =Rs. J.6S3413

(AaboUr EAhciencu Ratro

endad Houa o r ooD Unis
Atual Hooas or jdlood units
1os.30 Standard Houa Jeo
188 Hooa
.Shandavd HourT= S 4 o Houas

Ciinabour Edicrency as+an Ce

gtandaad xStandard
Hou&S Hova Rate
= (S4o Hou -

a4188 Hes) x 16
oSid (F)
 ClASSMATe
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(iv)-Stenolard laboor Cost Per Unit

TotaStanola d Co st
Stenolatowtput
Rs 04So

=Rs.33.16

(v)Actual laboUr Co st Pex Unit

TotaAc Fual ost
Actualostpo
S36 As3.646
1o0D

eiven Standad CGosounits)

Rate Pexhour To tl ost
1do0o R.o oo0D
Gooox )
ooO
eiven)
For Artual ootput o D uni3)
Stnolatd ox Acto Actuals
Outrot
Has. Rate tot Hs. Ra te Totu
Per hoY Cost Per houY Cos
11&Do o 8000 16o0 10.S14J 1do00
(tooXA)
10oo
C116ooJ|
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Cal colatron o vasian Ce ss

(1VaTieble oVerheao Cost Va TTanCe
ndard Actua
Vagta ble Vasta bsle
OVerheaols Verhe aos
= 118o oo doo o
o oo A).
Variable overblad ex penditure Vastan ce
Sandare Actua x Att
Rate Rate HouaI
( o - 1o.S14G1) X 116oo
6e od (A)

(3 Nasiable overheads EAAcienty Vax+ance

Artoal xtenolarel
Hou&T HouK Rate
1800 xRs. lo
PlooI Hooas

ooo (