a. material purchase price variance i.

actual variable overhea

actual material cost 314,000 actual machine hours x st
actual pieces at standard cost (80,000 x 4) 320,000 VOH spending variance
material puchase price variance 6,000 actual VOH

b. standard quantity allowed for material j. standard machie hours

3,900 units x 20 pieces per unit 78,000 is the standard quantity allowed 3900 units x 4.8 standard

c. total standard cost of material allowed k. variable overhead effic

(78,000 x 4 ) 312,000 standard hous allowed (fr
(18,720 x 2.50)
d. actual quantity of material used actual machine hours x st
standard cost of actual material used (18,900 x 2.50 )
312,000 + 6,400 = 318,400/4 79,600 actual pieces used variable overhead efficie
U quantity variance
l. budgeted fixed overhea
e. labor rate variance 19,000 machine hours x 3
actual labor cost 40,120
5,900 actual DLHs * 6 35,400 m. applied fixed overhea
labor rate variance 4,720 3,900 units x 4.8 hours pe

f. standard hours allowed for labor n. fixed overhead spendi

3,900 units * 1.5 standard per hours per unit actual fixed overhead
5,850 budgeted fixed overhead
fixed overhead spending
g. total standard cost of labor allowed
5,850 x 6 35,100 o. volume variance
budgeted fixed overhead
h. labor efficiency variance applied fixed overhead (f
actual hours x standard rate ( from e) 35,400 volume variance
standard cost of labor allowed (from g) 35,100
labor efficiency variance 300 p. total overhead varianc
total actual overhead
(60,000 + 47,300) (from i)
total applied overhead (1
total overhead variance
i. actual variable overhead incurred
actual machine hours x standrd VOH rate (18,900*2.50) 47,250
VOH spending variance 50
actual VOH 47,300

j. standard machie hours allowed

3900 units x 4.8 standard hours per unit = 18,720 MH allowed

k. variable overhead efficiency variance

standard hous allowed (from j) x standaed VOH rate
(18,720 x 2.50) 46,800
actual machine hours x standard rate (from j)
(18,900 x 2.50 ) 47,250
variable overhead efficiency variance 450

l. budgeted fixed overhead

19,000 machine hours x 3 57,000

m. applied fixed overhead

3,900 units x 4.8 hours per unit x 3 56,160

n. fixed overhead spending variance

actual fixed overhead 60,000
budgeted fixed overhead (from l) 57,000
fixed overhead spending variance 3,000

o. volume variance
budgeted fixed overhead (from l) 57,000
applied fixed overhead (from m) 56,160
volume variance 840

p. total overhead variance

total actual overhead 107,300
(60,000 + 47,300) (from i)
total applied overhead (18,720 x 5.50) 102,960
total overhead variance 4,340