‘STANDARD COSTS AND VARIANCE ANALYSIS ‘mons: 1. Whitt flowing statement re esi management by ception? 1, Iteogres anager clcunte sundad eos but ot actual costs. 12 When smnages se he proces calo manageenty ecto’ ‘Ar thy tak con when there iia! vse betwen planed and > ttle 1h. they ake ection when there a varicose or sonst beeen panned ad acti el ¢ Bey re lowed owe andad oss mtr han acta oes on Gracia « ktment ua edison mals , thoy are not rogue te cmpate the vandard costo making predic ‘imi the ct pr unit of roducton ‘Seurecontnoou production o goed Which oneot the flowing statements uueconceing stad cos? 1A tandord oats are ential of cons atime only ner te ost ea ‘andi, but aay praca By. Sandad cnt re fel oe wi procs coing eee. C- Lropery are standards an blp matte employes 'D, Unlove variant namoun hou be vsigna at ange ‘vote vacances ned nob sige % _Whichot he ftlowing ia purpose of standard costing? ‘A Durnin "brakever” production eel 7 Cont core _Hliminate te ned for subjctve dco hy management 1, Alle ae wi more acura) “hen evaluating the operating performance management sme ie he ‘inich ofthe allowing conta ths eee hat standards may beset a A Normalan ee del nd as fire {G Nowra an fly ficient DB. Pally lent ond fly eecve ‘mint compan machines bes down ocasionlly and employee ar fn as han pec. Which te of standard ecnowiedpse te chances (5 Ejutlet nue compote using ope” spc {© Theactul uivalent unto are malted by th anda cot por ui 1B, The standard oglvaln nae mpd by Ue uta ot er une When peromingspat/outp variance naj in stand costing “san our allowed mean of essing © Sculpt standard hours * Benson, atu output ect ours The sbelte minimum cost posable under the Bat einsvable operating nding ea dscepon of witch ypect stand? Caen aeible Theta Pct 4 Accompany employing wiry Hight (igh) standard in 8 standard cos ystem outsexpecttae in pomeenave bonus wile pid |B ostonriince whe unavorabe, employes willbe stengy motte to atin he standard 1, Snr ie canted eter than ower nar were 15. be et mal varace (ctu eat f matriicased compared with he ‘andar cot fh andar anon of matrale ez) for en operation ‘vcs hy nt thr ene be futher eva piesa? ‘Ahern eed to Farther eae hel mari varie ie fave ‘anal ering tnars rit tht al vrences be analyzed in the 7 econure {Te slow mibagenont to rahe the cere ofthe parcasing ond radeon fess 6 “Ascent ipa n he i port f guty ownar fr proper ry 16 ich deernent customarily eld eponsile for an univorble mati age vee? ‘A Quai contrat 1% Eagnering © Purhasng De Productos Sundae hat rpreset level of operon at cae tained with reasonable Sonar 1. Thora standards B ldateanderds © Verte mandaeds D. Neral ndarde o 1B When ofthe flowing isthe mast probe fas why 1 company weal ‘perience a snfvorable ak rate vrsnes apd a fevrble Ibo efeny "Ar The mix of workers nslgnd to ihe atc Job wis henily weighed toward the we of higher pl expernced india. 18 Thermus of workers signed to he parculr jb, us homily weighed toward the eon lately lwp led weeks Gesnse ofthe productive sheds waar from ater producon are twee asgnd asi tsps pce. 18 Dulectve materials caused tre ike oe wed i. onder to produce @ sanders ie 19, Templo Manfactring tas an unfavorable dpet abr rae variance. Which of ‘Sefellowing woud bethe masts evn ort varance? ‘A. Thecompary usd lower pad wears ha hey had expec. ‘8 Employes ook a longer mount of tine to produce the product dan expe © The company pve, employees’ an expected raise due to union septitons 1. Employees wed more dict maori the prion recess fn eect, 2 roche ne. has favorable diet nor me vara. Which ofthe flowing tule he oy san forth uran? ‘ArT company used lower paid worker the reduction proces mare han oy doped 1. Employees tok 4 shorter amount of tine to preduce the product than ome, {G Thecompany ued a tndard diet aor ate hat ws too ow 1B. Employes wed nmr dint mers in Ue production proces than ope 21, The budget variance for fsa vere for the noemal-volume, paca ‘cy, nd expectdaciviy lve would be the sane 2 ecptlor normal one “pt for prcialapacty Gesptior pected acy D. forall ive acti lee 122. The faa overhead aplication te «funtion of «predetermined “nonmal” ivy lev. if Sandan hous llowed for ood outp equal thie Predetmined acy lvel ors given period, the ame variance wl be ae so Ih tok Ander aes | ev Beasonunsevorable either romeo nfeorabe depending on the budgeted overnd fm aft on the varble factory, overand t fer applying, css 1 producion (C Rowtotonthe ued for oven badge vasa 1. noctecton the fd actarygverhed rod ome varias ‘A noel onthe ed factory overhead mt for ppg cons proscton| ® “The overhead controle ain acd diference teen ean robead cos seeded heeded 1B Overhead cons pido ihe presuct Green cont atheroma vel of acy ‘New Repo Proce ha versed ovethod spending vase, Which (he flowing wold oe mas ikl rasan or rane ‘A. Mare uns were actualy produrd han peicted, 1 Fewer nie ere ctl produ ten prec Acta ined overead mar mre than pci, 1, Acta aed overtones than predic, endo, Jos. zs aos hows ashe cost ver for vale verbena fer fo cakua the vale overead opening vcance, which fe ‘tengo dm el sae? A hea overhead costs © Actual det bor ose (©. Sard vate overhead te pr drt or our 1, Sandan det ator tours owed ger ius ac or hours tthe it dove for vial end, in Grae t cals the vara overheat! eficeey,varanc, which ef the fatowing es dos ot ed tobe ws? ‘Av Ace vehted cons ot Aca diet bor oar © Sind were operas rte det Ib our 1B Standard diet or ous lowed 3. They cnmin ein rss 1 Sleep itso nner othe diet filer wane 1 ensures the elfen se of foory we for Irae, od fect supplies. ours hic ue of hon dive en he exe budge, 'Bmeaarshlent a of ieteal 30, The fa overt volume vacant i elated by taking tw dere I ‘ct fd over and hag fed ot ‘ieee ined rated ad dendrite oven, ‘die ee everbed an pped ed overhead aged fat verend pa the our Eadpet and Budgeted Se vet perth state budge Revo nd overhad ohn vacances (Aerie aevortilabor tian warn & eeiesfavonbltbormsaraace © producton than DY prodctonis renter tn planet |S Te devon vue variance may be du il but which of he ening, 1A Facto risin an een aw ce B Macine takdowas CC Unerpred srne thet ofuiis 1D. Raiistctn naps odee goer i i A, Theat il naling ton he 1X. wtleovehed spending varies ‘ed oer speci variance {Cea ori ey vaca 5, tedovehad vlan vara Bensoni dateing wanuhcrng oven varnen, voluie vance 4 the {ifeeene teven he ‘Bur Show a he Gate get a te anc sho 3 rcemidendapetn tan th wild peeaton . bedgetatowanc arc on shdd hours owed foal reduction or "te perod and he aout budgeted ob applied during th period '. acta amount spent for oer ems during the ped nd he verb {rountappled wo prodacon daring te pra ow wil «fav vaume vance alle et income under ech of the faiawing meio 2 Abseri arabe ‘A. Decease Nodlieet © ise Noelle " 3. incase Decrease orale sme varies ny be hart Wha machine repair cause work topeges. Speer fl to un ane fw of werk Production exc of ara apc carol lt {here are inf aler sort ep ery opting a nema pore enering sis eed cot cide tine alae” or “padlng” whe standard cots do oa 42. Ding 239» ens dey dd eg en wilting sn ume vac. Then eel ceed [ang rend ented on Pata oct {om af pet capacly ad own shed th Wu pred {novi gpeing and vane aan bead Spending Varince olueVarane A red Uaetangd B® tnrered Insel CGnchanged eed Di. Unchanged Tadd ‘Ar Idea sndars ted to erst higher pefrsunce Is snes ey ie employes somthing ives ‘Garey niabe andar ay encourage operating eines. © Gaarny tnble andar dcourge emplojees om achlving the ‘el peormanes poeta. i 1D. Tied standards demand maim etieny wih sn leave workers {puta tna craps acne permance ‘The higend oven cone or sda ois lowed sh te overheats plied athe same aos Rr setts ata fd oven ot {© ny whens hou lowed s ns Dan sara eps . Kevaratisovechend coo, 1D. fort ovehend cot, “You hur fea 50am strge tke PD jer ai. You sored {Lo gllon of iui neh dg the moth Teast forge ws P25 ‘er olon ihe tnan P10 po lon fated on 500 gallon capac. There, ‘Bet a ring 40 gle rs 1000 or (725x400) ta an you ‘Enseed 9. al olin the tae Whh vance bing dese? ‘hy Varablecwehend cic san, 18 Phedoveend spending varnce Varabioorend pending variance 1. Hhedgvehad volume vanes ich oftheir sont ing wae Ae In tnolonnantcngtvonsen son not tnd enough ob nt tm iets dafed eo mah mage Nears ae eed be ies 5. Neantdheteccopys he Boose1B tng al vera, reas of sin ob ett by manager The ts of bel snares over prc stands wil vay be he Bs potato to ampoyes {¢ An'wolovoble unc should ays b inerpeed tad’ ‘Iris often no putrmed in a tinely exch mar fo be wel to empages 1k ich ofthe following pet of compan woul! not hve aned to alee a ‘ae eres volume vara? [A Acompany that wes abe costing, B ASompany that ses sberpion costing. C. Acompany tat opp fel overhead on det aor hours 1. Asompany tater acy aed costing (ABC) 12, Aeompany ay set predetermined ova ae used on normal expect nun or Boral cap At ee ofthe period the Sod ovaread pending veance woul Baath same regards ofthe capcy lee eh |S Bede gest orca aga. C Bedhe malt thsrtl capt ad on lcd B, Notocnurfacul apaiy were these th pac ee std, Tenor pean guy of rete pnd ce: "PERS ele hi epson. Diet nis pes nent yt chang depart an {any asd cota by te poucton depart SERN geanterare more ciao ents an he andr pice, ‘Sardar rice changes more quent than he stad quai. Which of te fotowing favorable cost variances would he el fied by {herelatve poison of producon proms ana lesning cave? ‘A Mate variates Matric varace © Labormte variance D,_ Laboretfisenyyrance A manaacrr general ans o a standard ha ‘A Can teschited ely nde the most ficient pert condone 18 teigh enough te Provide motvaton and promote lieny, bt i il sicumbe, © Makes no allowance for normal was or spoilage boo Di Nese these sere igs a Question No tan 2are edo he li ‘ogee Conpny maa nd wr pis sig euph At e nd of 2010, ger hd std dco ed alo 150 Bg oe ah oda tr cling fo 3 pa of emt en o PUGD edad ‘ees of ire trie tr ef 28 por ate Ding 2, opr aay re andl 1610 ys, Tha 103 rsa nl ret atl PUSS pe a 700 perp) ond a tr of L300 (24.00 mt (920 or mm) Eu 4. wep time) inn ei tae cro A e300 B Pscts0 . Foon 2 Whatls Rope Neste badge anes? noma © PSF @ mame BP 3wou 3 ATP Company ia dha maniac at spp data en. The ‘Sinany pln tones ew chou smn ess develop t ‘Sed parathion Thee dha atin may coming em congo Ne) {lassie bl the mre addngaserrdcompeand roel ‘fing esalingskton 20s contin The te wih ‘Bindi volun, coo 2 agama of Reh and 182 Mer fax A ‘ark retucnin ue cc during to bln proces. The aan cole spy bore 1Okdogran fro ae ad he ain of rt (oes not el te tld oe ‘The pra pc ofthe an mater we ine foto ene ‘Seon elton ae aeons sam P1500 per iis Sie 21.0 pre Prot P2800 er ogrin theta and itl coi 2h te peti a yisa erry 8 Piso B. Pio Ihe tok Ander aes | ev Beasoneat Company «chem munaficterthat supple various product {pans wes. The compary plo inrodace ano emia slain called yap, fr which # needs to develop » sand product ose The lowing ‘Mornleration i vale on the producto of Bsa, 1) The product which ote in Toe contin i primacy mintare iy Suen an rome 2) Thefshed products highly unstable, and one 1er bch out of rect at fil apes. Rested bathe fave mo comer ale {tare own ot 19) Wishes « woskr $5 minus to procs ope 10ter batch of Bysap FEnpleyees work n ightur ay, inclodng one hour pr ay frat ‘weak unl dean. Wat he standard bor time to roduc one Iter uch of Bang? A Smuts © imine 8 mint D. Smnaiee ‘ aa Company ues, sid coving sae in connection with the ‘muuintre ofa ie f shite Tach un of finded poder contains 225 ars of dest mater, Howevet, a 2. pent dec mute speage {seed an np quanti ecu drig the manufacturing process. Theat ‘drat matrneiPISD peryrd. The tanned drt moter ot prec ‘lhe prot ars c Peo apm DP as Satin Corpointn’s suster budget calls for the production of 500 unit of rc monthly. The annul puter bgt inches Indic abr of 71400) ‘Eni Salin oir niet abort svar cot. Daring the mon Apel 4500 ws of product were produced and bres of PCD Sree icaie. A psormance ep singled badgtng would report Idee varzce or inet labor ‘AFIS Unters © Pmouniavorable Piso Fevonbie , PAO Revorabie ‘igi oe. gan operons anny 3, Sadar cone were ebised a ‘ary January suming «normal production volume of 16000 us However Bi Mart proce only 14000) ute of product and okt 10900 wut Sang pec of P10 per ut daring he en” Val css tld 700000 cf thick 2 were muufcring and 40% wore sling sed cts fake PLLzopen, of wih SO were anufatring and 0% were ling Big Maat ‘ad ova mater or workerprocis inverts a Decne iA [Bput pie and quant pent of prot were egal standard 7 ° Using absorption caning Bg Mara come intent woud show: ‘Cost Goode Soldat Overhead Volume Sadao Marans 4. Pesoon| Peon 3 Paso Peco F © Peso Pro v >. Promon Proot0F ach rished unit of Produ EM conains 6 pounds mater. The ‘anaacurng proces nat provide oa 20% waste allowance. The law {atl canbe purchased fr P20 pod ier test 2104/30. The Company takes cll csh discounts. The andard dus seal Cost ent rete ‘A. Pao) cours Flip, Inc. manafctares wig: Management has determined that each widget ara standnd mater ot of P0 when'25 aunts a put acs of ‘PLA pr ounce te aon. The si dg forthe mont of December sowed Ghestinated production of 000 widgets n Beemer Deng Deemet 300 gets ere actly produced. The ctl confor ach wit ran P30 When 22st of ry mae ats car of PLSD pr cunce were purchased und ed ‘Wat should be te tol ect mater coat acorn o Fp exe Budpt for December " ‘& PI4s0 3 miso ¢. migow D. Fisam 10._Udera stand ot apt tentials qui vn was ood at ‘LOD tntavopal th fein rc variance war corded at P72 {verb ante Goodin Proves was ited for P5L S90 Nines thousand Sts wee completa Wit wae er rtp fhe ctl atria we? ‘R Poszeade CPasteach & Paste B. astech ‘The Federer Company has sgrate sear! for las ht is very popu ‘Cerin proton an nang dats einen bla Coney th 00 ‘Sloan reese Bae pinto ‘nd ef deed pra tusped ‘Aste tom ppt Pye Nari camer Foie awe andes rom opt s Sin alienware wR oa Ihe tk eer aides | ee Bens‘eon fr mje scat no pat fhe O47 yard ft pr sat ‘Roe uve no make vals. Mtr ve nd tthe ara rode. oct the std cost fot prc that Fores Company shold we ‘eon oe. anos risa = ram D, Pi890 uetion No 12 and ae Be on the following Ais Pict os dls per se 20, epi h epced ‘Stebel and od 000 tte. The std det ri ct [rem bes P28 ced f 8 uc tof 735 por mee. Daing 2H, 600 Sree ee pce nf ck S500 te oe lof PSE pt 12. Tent ner pice asin for 20 as x Foor creor 3 raowu 3. sou 15 Then maton sage varies or 20 ws AP oF ‘CMa SP sou D. Peau 1M ake Company as a standard pee of 550 per pour fr mates ls ‘sks owed an anavorable otra pice trance oP td» favor {any vriance of P29. I 106 pounds were sed in reduction, what was ‘Sever quay allowed for materi) * rot © 106 oto D. hace 1A Sodeting Company ates sundard easing syste i the manuf of sig Product The 39.000 unis of rw mata ovetry were Purchase! for Fro aro unite ofr aris reset predace ne unt ia produc. In November, te company preduet 1200 ns of product The dard cet alowe formal was PAOD and thre was en wove ‘quay varnce af F250. The ately pice vrs fr Gens ed i ‘* P2000 ¢ Piasou % pnasou B Pasor 16. aay Company haa standard of 5 pars fcoponet BB costing PD each ‘Manny purchased 10 ans of component 8 for P2215. Muay geet ‘P20 arrable pice varance anda P37 lvoe quay vain. thee % ia ree no chinges in i cmponent inventory, How many wait of ing Teta 1000 unte 8 Toa 3 Shaoe ‘he elowing dirt bo nrmation pra to nace of Pr 5 ‘Namba fours rguel omahee ar ot ‘Number ef al prodacive wr per Wank” ‘00 esky wages pr weer Po tore ge Enea Cote ect este Wat sth stand dic abor cot pe un at 5? A peas eran 8 pas Bras in otwegs “The standard age for ress 5 pounds at 2000 per pound. Cave (Company spent 2LA00 puny 320 poande. Cave wet 350 pounds Ae pratt ws rshed produ Th nati ur vere 1A Pat wnevertie (© Pusan wdovorte 2 PoaDanevrtle D, Paseo aniaverte “The Bohol Company wit standard cong, Te ftwring dala re bea foe Cceber “acl quantity of direct mater used so painds Strand rf det ut Pages pound Mater que vance risao'o “The standard quantity of ter allowed fer Ocobe production a Zumis e240 8 dsm D. Bons Infomation on Dues det mati os for May eas lows: “etal ny f det materials ‘antuoed ard wed soos. Atal of dose mails econo ‘alr rect tern tage Vane Pom Sued quan fice mts Fr May “000s poiaiee rie month of May, Du’ dint materiale pre vriace was ‘8. P2800 aon ‘Cras antvorbe 1. ooo verte Bensontelomation on Katrin Company’ rc mera cov ia fallow: “Sundar pric Tae ‘ton quan porchase a0 ‘Sardar gent owed fora production 10 ates purchase pie varnies = frvorble P20 What as th actual purchase pie per uit rounded ike nar cena? Breas Dra ‘2. alms Company, which hos & iad cont sys fd S10 une of sae ‘meal X in i inventory a Jane purchased in May fr P20 per uta ‘Sid ata standard cst of PON. Te following ifort pertains 1 a {peel Xo the month of one: “Act nb uals pars 10 ‘Aaal enero ns tac ao ‘Sardar mum o uns sowed fr sual proestion ian ‘Sundar cost pr un ae “Teunavorsbe merle purhas pyran err mata X for Jane reo c mo BF Bo ‘2. Daring Mach, Lamas Comps ret als forthe mapactar of Pratl T ec tle “Ata nt parce price Paso ‘Shndard gent lowe for ctl production 210 ‘Quetty purchased and wed for can preduction a0 Stent Peas mbar materi sage vance for Mach was. AS nizbunivontie ‘CPL fvorte 3 PU unfeorble B. Pisooerentle ‘A. Company inal shingle ls on Ross, The dad mail con or TYPE nue P25) Hse om i ata cant of PL. ex. Dung AL “usoabi nln yootron 2 Type Roses ang 200s feral cost fF Razonabls mater re vane for Apes ‘A Po area C'Piootwente Pisco sndevertie ,_ PRS enfavrbis aor 25. Theil Sudgt fr dhe mand af My 207i fe 9000 ute with ct teal at 5 per wat Det aor wa edge at mice per an or feof ano" Atal tat fe be pon as 8500 With P70 ‘le tel end 77777 ee a cot Dic ae hut a 6378 were cay worked daring be nth: Vara ene he erro fre ‘onthe woul show af ‘A Povrble material gant ins of P70. 1S Unorbicret nor fin urn. © Unlevrbie mtr qunly vara of 70 1. Unovertie dirt borat rane PLS. QuestonNos. 25 rong 2 ar bata eftowing Spun Cerin protic sts er ge arnt yr, the tampa ele fr procs on lof 10 hans se, 0 age ly pred on Es eee sander ogo yor frm a eof ‘BLO pr yan aur of my a ot 250 pr Al co th Pdi of 0 sr P7215 fr ater (50 yr pre a ad P03 Soa end PaaS fo haw 2.5 has Pero) 25 Cita ke mal er vat "Peso € ruse 3 PU 5 rise 2. Cah ist mater wage vate 2 Ro D. ramou 28. Caro eect abr vague rer Pisooor 5 reeou D. misomoU 29. Cato dine aberefeny variance AUP sar © puso Be raisrsou D. PLOOOF ‘Samson Cae Ca. mantis cane in vars shige se colratl sn" Dapendng onthe oder sees not allan equi the mane Sound or em mater Vel i vary, depen pon the ‘ge fbn eye mak Standard Ingrdat or 10 pound ia Sandestin ist por Pound Tew 20s. 10 102 ‘he Sook Meade Riders | Newle BeasonSyneiowax tO, ax Clos Tie 20 Sen Be oo ou asia, a sunderdouipat ~ gine, ‘Pee vance ace crged of atthe ine of parce, Dating Jy, te onpry war boy tanufcturing ted candies fr Valenti’ Dy. Ach ‘hen ee Paps InPounds “4300 Sue wa xm Colom 2200 Scents _@ Tot Ex) Acta output au “Te mate yield varance kB 2i0undevorble cP aoiwesbe Pas uniavorable 1. sap frorbe SL The tundra iy rte vas PL Stand ou for thee of prodcon (HEADIN The cn rate es P42. The lier ate vara wag P50, “Shnrorble What were the ctl abr Roars worked?! ‘370 © 3380 & si >. 000 32 Gan Harry Corp, aes two dierent types far manuf ts proce “Teper lar, Mixing sd Futing have the flowing snare latas Sane" Soy ie Snot Misee Shows mm sir Pastis shows r rst vid dom nae Dung nny, hing sl rfc formation mi prvi ee Aine oy Soho Tail, Soho i: smote 103 a" sme & exoy 3 PSODF Dome vi muchlitr yl varsncs tal be paid? Area crsnor Sear 5 aau Vinge ad 750 edavombe dr Ikra arn ane an sol ‘Sissy arince Hig past 7,160 fr 00 hous of aber Wha ase ‘ended det bor wage fe? ec mio 2 ro bs et amon opt rv cl loin at ia oo act Prag ate vrace “La aonb "Ey arace eave Sundin aan ‘Aca in abr hours for Api aware 12002. Peels standard ie icra peter Are Sas 5 re ‘on Goxpay' et kr cn forth meth of ay wee llows ‘Acta dee be houte ‘oa ‘Star dire iakoroure ue Diet abort artnce "Unf P30 “oul part! Pra ‘tint aso’ rt bo eine aren? A Poo favre FoI fvorale 1 Posooererable i, Peas fever Unngtheilormaton gen bor, dein the abr eine wrance ‘Sender or ris per aon of iat at 20gal/be PT Sndardlabor ote AID al afaunotpat T8400 Seals pee hws 7/5). Rao A. Ponti 20 ante 2 F Pomnivoie 5 P tomate 108 Ihe tk eer aes | ele Bensnnn 3 nt 39 ar bas on Goodeve Company itt aor conte which are seid elo Std it ibrar ‘noo ‘ua de rare 200 ‘Det ir fey arian Fora Pao Diet ir aries Feo P5000 Tot py ssa i _ Whatoas Godew's andi et bo ie a Pst © Pa ® moo 3a Sa Whatwas Goodenes cual di abr rate? a Pao © Pm Pam D. Paso 2 der opin nyo er ode dart ee calves eae ec pe ae Smits Sth dei hPa Matt purchioss were P2900 during Api Actual dietlabor cote [nerd wore 160700. Thediect akor age vrane was F510 arses ‘The aul average wget war POD lower han he trae andar wags ‘The company wis 4 varble veranda of 2% of standard retlbor cost forflle hdgeting urpeen Acti orale oveead for the mont as rast ‘Wat wer the anda hor llowed dung te ont of Ape? A 20290 seas as D. sm ‘Using the inforaton in preceng quan wut wae he varible overhead spending vcens? Rrecorae © imo unt recone 1D Puuatrey (ston Nos. 2 an 9 ae based on he following Pai, inured actu eral oh exes of 200 ine arent yr the ‘duc of 0000 en Ve oad epi af P20 rt Tr nd’ iret ar ore det for achat. The copy wd 200 di ney our or pedo 42. What warts vce ovachend spending vrata? Annem Eras Sram, 3. Pano F 48, What wares vara vera liencyvarane? A POU, C Pan00U peor D, Panto F 44h STA Company ues standard cost sytem. The folowing information peting {et bor cote ote mono Jane ‘Strand dct abo at per our P1000 ‘Ae ircabor te er our P 900 abort vriance fora) P00 ‘Neil ep a) "2000 ‘Shinar hours alowed oractlpodicion int hows How acy actual abor hours were work during March for STA Company? A taow C500 : ® ie 5. ans0 45. lomo Hane diet aot fr te nf May a elo ‘etal diet orate ‘Standard crc nbor our allowed tam ‘etal diet bor hours 000, Dinctlsbor ate variane favorable P5500 What was he standard ect aor ae neler the north of May? ahs ‘c P800 & Po D. P60 46, Theovehead varias for Marnay Company were ‘Vata overbad spending vara scan favorite Varsbieovertead econ) varnce ‘Poe edvorble he overhead spending vera Popa favre ned overhead volume vance ‘Pac favorable _- Whats the ered contains? N Poise ‘© P2400 faerie . 1 Pis@ntevonble D. P7400 verb 106 Benson2. Ye mpny be ring data 207 ‘tno nt DUR, Pom Scutangonmd esters) "ies et Ca > produce ory prot gully cach month, The Saultolpele onchediet a2 o “Fond ota Piso Vara ovetnend cn000 [Nomaleciviy ndietlborhoun oon Im March, Kent Compary produced 2450 unite with actual lit Ibor hous shed of 550. Actual overiad ct forthe month amouned P9725 (Fed (retbead at bndgeied) ‘Theamount of ovrhend volume virinc for Kent Company i 2 FasDunievonble ‘C. PstDandventle & FrUnventie D, PSS Ussvorbie 48° Colma Company ass standard cost ym. The following badget a norm ‘Spec, end th acl esl ae sammar forth mh of December ‘Bint istor hore 20000 ‘arab acory OF » senco Fa acory Progen “ort acy OF pee DU Peso Aca data for Decne wor fom Diet tor ours worked 2200 ‘onl cory OF nea ‘Sandan DL allowed for opty ataned ‘2100 Using the twway analyst of overhead varias, what ir te cnlae ‘ance fr December? AUP st00Farortie ©. P sqnofevonbie BP 900 Favorable P1000 Unavocale |. Wat Company applos ows on a etter hour basis ach nit of ‘rnd gue Sdn aor hous -Ovubead leaped a 0 percent ‘bl ard 7D percent ed the overhead opin le PS po ou. ‘Stead ar bed oma nora monthly expat 50 drt aor outs Daring Septembr 20% Wal produced 1.010 wits of produ tne insured ‘503 drt aborhoue Atal ovr ent ode moth wes PEDO. 107, ‘Wnt she otal anal badge a overhnd cot? dp seo © pea BP ssse0 3. Perr 150; Red manafcturng ovehend was beta at 500000 an 25,00 dnc aor tours wore Dodgeted If th fiaed ovetend vokime Yrance Was P1200) fvomble ane he fad overhead spending varlanes wee P16000 untvor ‘Seed manufacturing ovehand oped mst "S. TS6000| c Pera000 8 Passo B. Paieo00 ‘Quin No Send 52 re bad nth follwing date rcs apn ad ra ri of pr dr abr. ht prc Ecler yer Pru ps pan caren or ‘iat wns a Bom ace owl pu Al ear he ee ‘Ee fd nd cre 0 1, PaperProduct’ Sard overhnd spending vate 2 Paoor C Paseor 2 Pow 5. pane Paper Product Ga overhead volume vaiane NT P2000 pe 8 sa BPO ‘Heart Compuny ses s flee budge system and prepared the foloming {nfomatan orth year Percent Capacyy woRowat Peet Dina abr koe om 270 ‘arabe ory verbo P50 Pea Fad factory oveend Pao Pom ‘onl cory verbs pr DUH Poms 2s ‘Haat apeie at 60 pect of capacity during the yea, bot app facto? ‘vend asad on th 50 percent capac evel Aauming at cal facto ‘vethend ae eu t he budgeted tmoute of vera how mc waste ‘Seerhend vane variance fo the yea? ‘AP op0dunivonte © P 90 favorable 1B Fas?ubuniavonble 1, Pis7s0fevorble 308 Beason“a. The flowing it are th acta! reeus for Wow Company forthe man of May Acta cart “p00 te ‘eta abe Svetind 0 ‘eta fied over ogo ‘eta machine ine oma hesitant and badge information fr Wow Company follows Standard varie overhead rte ‘R600 pe ML Sander goat of machine hours ‘Shouts perait Badge Had oveend Pri peryer Bdgsted cute ‘p00 wale per month “Torerhnd ciency vara ‘A F800 Faves © Pq00Untvombie 3 r5,oBaverable , P00 Unavrable “here Company hs & star abcrtc dele geting sen ae ‘era two-way analy vebasd vars Slee dia for ans producionactty are Badge Fed factory over oss Poo ‘etal factory ovrhons ‘samo ‘Vesa factory vend rat per DE Pos Standard DL 200 ‘etal DLL 200 Padget vase oven. for the level of production achieved ie 40000, rchinshoors at budget eet of e200. Actual arable overhead a he Teele producion scored wae38.00 hour at an acl ot of P20 What theo varae overheud variance? ‘4 P00 favonble ‘© P00 undaorale Puoduntevorale , P&00tavorie “Ti Panton Company malas aid sells single produc and ws stn csing, During January, te company cally used 870) ect bor hous a (L2G) a pide 00 uni af proc" standard ait ca or oni ‘i prac eldest folowing ‘acne tory ove: 20 DLs @ 4.0 pe LH, ed factory een 30 DLs @ P50 per DL For Jnuny he company incase P2200 facta ed ered cant ad ‘eared PHS tao vl varies “The tage and oer for Janay i A Peo cross 8 pes 5, Psa ‘Tm, vanhinowshond spending varnce i PLB, waver, Vale cverend budgeted a 00) machine ours 6 FSO, Atal aching ous sree 300 What was the ttl vara ite per machine hou? pas © pi Bras Dm ‘The Liban Company produces sony product Menthol Chewing Gum. The ‘Mgr ont cot fore uc a he pode fale: Fed ovfhend (S0hour at PI8A0) P20 ‘Vale vebend .50 hors at P1009), am “Totlappation aie em Lia wes epee volun of 2500 wnt Darng the ea, idan wed ‘1500 det bor hous for he production of 2000 Atal oer ‘ons were PASI ued an 908.700 vate. “Te oun fey vance in 2 P2st0Favonie Peas Uataverte ©. Piso Fivone . Piss Untvorble (atria Kea Congay standard ud cortof PS pert, Ata itil rodacson=f 00 an avoabe vue variance f P1200 reed. Wa ‘ee iol badge fed ots? Paso = raom Pisin 5. prs ‘Puma Company had» 25000 unfavorble volume yan, a, P8000 uniyeabe vableoveiead spending wrsane, and P2000 tll under ‘pled overhead The ined overhead badge eine i ‘AP Parone Co PS.00 vera no BoosePea Unavoae 1. Pa5000Untrere (a. Abtey Company produces a single prof Abbey employs «standard cot {rem ats a ese budget peli overend css avis levels of ‘avy. Por he most cent yur, Abbey used a standard overhead at ual © ‘a50 per det bor hous The mi wan computed ting noceal seri dp overead cos ae FI0.000 for 00 act Ie ore and PISO for m00 lc nborhoure Daring the pat year, Abey generate flowing ‘tel pour: 1400 ay, ‘nd ovethond volume vara: 750000 Verte oan elisenyvarane F300 F ‘Acoli overeadeot PADD ‘Acad vrable overhead costs E2000 eepret {Samogan Company ha acl ovate of P00 forthe yar. The company ‘pled oven of P1300 I the overaad bdgetd for he stand hore ‘Slowed bPI5e0), the oerond contac aan ‘AP an Favontie ‘CPL Favor 3 P22 Unlevoraie D. Piso Uniweratie 64 Simbad Companys apratons fc the month ji wed rg ae ip 0.000 ‘Gee inbor hour lee ith bet diet Ibo af P00 an badge arable oveinad of FOU) The tan! rls reveled that et aber eared mounted lo P148000 and thatthe unfavorable varubleovechend varance war P4000. Labor rouble eased an tnlverbi bor esr ‘ance of P1200, and new employes ged at higher rates ed i ‘hal average wage ato PI6AD por hut, The tl maber of sda et Inter tous swe forthe actual ts produce is x sis ‘C200 3 750 D. mp0 Compo Cases» factory 0/1 application ate tse on det br cst. For the year ended Deane 1, Compas bgtd fin vere ‘ost was PO 0, bse na get volun f SOD det aor hours at Stdard diet bore oP pho. Acta aory reed coat ame {SPE with cual et bor cos of 752500, For he yar, over ep Inco oven wa x Pam ¢ Po a) Bsn m1 (The odoin dia se the acon su for Bato Campany fo he month pat oupat S20 wns ‘Au ars oan ‘aconco ‘fel adver Progam E ‘etal macine ne ‘amo nda cost and bgt fortis Company fon: Standard vee eben te Pe00 pert Sandard guano chine hore Shout pet uit Sodgen! aed overs Pra pe eer Badge ouput Sto anit perma ‘he oveched eficieney varie: ‘A: Fap00Fwvomble © PaaDUvonte S eorvontie 2, slog the iformaton presented ow, claite te ttl overhead spending D, PeooUniverable edges fac overhend Prago ‘Stn arts overhnd (DUA atP2 per DU) Ripert ‘chil dover Pigsto ‘ck vrai onerbed mss00 ‘Badge! wlio G0 units <2.) 70000 DLL ‘eta det ber oar (DLE sto nero! ‘sto AP smu © miaiow & Panu B snu (Questions 68 a oe Bed i mothe 5000 ts ODN des Iori), Raf hdr ca ion cise ling ee ca eis Papert Bad Papert ‘The fling norman pertain the enh of Mar Us cally prac 34000 ‘tad diet rh ke com ‘el cord or ‘ara Paso Fad asea00 (6, ForMarch the unfvoabe variable vend peg since was rage Piao S Prom 3. raon 2 Ihe Sok Ander aes | Beason‘_orMach he a ved volume vrance was Be ‘Canon uring Newer, Ey Company pred 26000 it ney al 53.00 dct Ihr 3 eae Brena rn Nose ago of G80 eta meacringea fr e mons Piano fd nd P5500 vara” The lal mann een Spd ag Newer 572.000. Quoton Not 70 and 7 reas onthe flowing: al ne rt unig ito. pels menage tae with pf rane 7 The variable manalatrng overhead ainces for November ee erie ns rh pcre tes pa les Be a Re je roe I io m= i eee a a Rare nee : = area jaan, a tone ee ems we nerds tines elas a pas as $s ee Re hae se pe ae. | et men Capes Poe ee rom, DLP dovdunfarerble Peco faverble pci ea pe oe se Gnetepemaniy actin = i se ‘A. P 9000unfavorable C. P1208) unfavorable a aati Soon eee rs ne Sa slot leaEaC oe pms _ ution should be used to answer Question Nos. 72 74 “Actual factory overhead F150 Sali euaa cans oo eens rage fa ieee sda ee parma tea os Te ercona ee te, Mest pee is flr & ec ius Peoria = arte cass hea PES EAEL vcreni 22 ~ mitre eich sneer einer tr Sec oy eae fame erat Remember cnit ee ae a Sees i ic pentane ea ciaas actin Gree =o acs Besrmepiom see ae Fined acon ‘unit, During 2006, Secto prodced 55,000 units of product, incurred P315,000 of us ne th fk Ane aes | tae Dems etn hee tier | te Bennetie beied overhead vrances? ‘Volume oraace 4 Pisonu, P0008 & Psoou Por & nisoou PIgoo0F D.Ps500u Piso 17. Thesndard factory overhead rate PO por dit ako har (6 for variable factory overhend and P2 for sed factory oven) based an 100% capac of $0000 det Inbor ours. The saad cat and the actual cost of fctony ‘rt forthe proacton 5000 nt ring May wares flows ‘Sundar: 25 000hour at PIO Pssoo00 ‘coals Vanabl factory everied m0 ‘Bae cry ovr om ‘Whats he amount of factory overhad volume variance? 1250 fvorle ‘Casto anareabe Bommel . som favrtie ‘Qurtions 75 nop are asd on Dif Copa. hich ap ern ont a of Seer nr Ter ro oe rch pot Pad ‘pact te ot a et 00 un. Manacaring een gta at ‘Eason pri fr 0% fh ne fad. Th 17200 ed ang th ‘ead ae oct 00 une Vara anced ot ima oe Pras ae aman ver ss F2BQ00. a Company asx ‘ree te olin msiccig eed. ‘> The arbl oven spending aranes forte pis ‘A Posto anaverbie (CPO ualverble & Pramuniwvonble D. Pesenivene 19, Theva ovrhed fn arance (qundy) variance for the pari ‘s. T530anlsvorble ©. Pia unavere 8 Prstosnirontie D. Desens 1% The ovechend budget pending) yarn forthe psd is ‘A, Fost) untvorbie Past untvente 3 Frsiuntvontle i. Po watevertie us 1, the ven volume (enamine varencefor th period AP 7abavone P2500 eaversie 3S Pustbanrontle 5. Pao uneverse ‘Question Nox. 2 trough 6 are based oh following ef information 1m proaing its aa yt pl the management of RAPC Company In, reed at ts suru monthly sal rts Nertues, masgenan eeled tf he ‘paras eel assole (nt) woul eal he pron toon end pra re ‘sew tata 724000 ss ‘Aa get ‘mom Pant ofeaes ‘ae Fumo 100 ‘Stet tf ‘rie ont samo go Prucon ooo som "Retr ct ummm = B Gre marge amo ‘Sling nd gna exes jam is Ime yr te eam ‘hs ts metagenome tage oe pln lr cone (Fp mis PISOIOD per yar preuton Sel woul eel 75 [Arent pine he practioner ae or the yr ted of Pas ofa ate (25 prc of PCO00) ond PDDND oft Alf te tage agentcgmere fi e remn epSp ng Sona he pet of th compo appre the ge, ting, A pot of F200 ‘sod tao ite company eH During omy, ase as ‘fied eno snl ip nd proton wre a ak Te el ot ‘Sep th present al ory Sed sof P70, err tied mes ee ed Seta oe Hem eee) ‘Production overhead: eee ine he ook Nendne-aiders | tele BrewnsanerSending rine 100 ime sm sao, Aca arg cee ‘Sag edger expe zm tas ram fl mm a AFC melt rc wha eg rf 2. “Aha levl of mony volume does RAPC expat to cam excl zr prot? 15586 ‘esa Bm Da 32667 18. Whstwas RAPC January production vam? AB ‘C2000 ‘isan D.ees7 ‘a Shatwere actual pron ovethend in jana? Apis ‘cP e400 BP esoo0 DP rsa 5, Assume ht he stand ater sts pr anne 25 pounds at PO0 per Po. njanany S900 pounds ates Were purchased and sed 2 onto PDS per pound ‘Wit athe material pro ae wage veins? 2 ® © Db Pie MORE PSSOR IF Rou Un FOU | PIpOF PISSIU PLSD 6 Au furter hat och unit reduced rogue 1 mints at PO per our. Tet ta crc abr css wee 2540 for 2500 hows atari labor pening en lceny vate? a 2 Sqening PSsmt S50 Eceny NL Pam c pssoou Prs00F (urine 7 toh 2 re asd on the following formation You hae ety gutted fom uiseiy ond ape pston with Ver Cary trent of opr conn proc Dring ou rt wo he oh ‘hee pret ar en oat fps wh you She as en 5 ree tyr al yout oft nd eed you ated he ei ee ‘ting mong rt prs ean canon he eae pie ast ut rod Arins to foray eas the excise, jl he arin ont porn tahoe ph ony. your sy 1 work he morn, the papers ere Loh st of our n,m core Asx ter ring geo hin it dg he paps end Me thr fof te nd in he sro BY mae eh ony oe pope mich ote ely frm int materi 6 oun PS pias inet ir 8 heat PS 0 Vanier, 08 wrt PS 20 ‘ued ovr 0 ewe at PP. io eae VARIANCES REPORTED et Preeordae etme sont ‘at Dinette PSO ODE eater sow iu Vereen S00" Rtowrhed 2600 rigor hopin le kpc ing ped Rett “axel nt ening ore pal prado oF Nt of ct er Ibn nd ha of te mati pind fringe Prd were practi, St cera ein noo efotokc Wisi 830 AM Theat comme meting ttn ato hou rel at tnd nding «nigel yo mat sci erat cary Scag” al {i nm foe Bi ming as Wa! ky dat lb one oe Saino ary pti 8. Fa emmy jens St nti wet poids rodatonot 50 att eerie spore ame 5. iam Se re os 2 Be 3 Bw us The tok eer aes | ee Benson9 How many aul dc abr hour were worked dating he period? a 190 © 1900 3 1960 D. iss How mach acta varable manufacturing oveend cnt wa incured dng he peed? kes30 6500 fa) D, Pos00 1, Wha te toa ued manulacsing overhead cost in the company’s Habe ‘edge P2500 © Pisos00 & mop 1. 5500 1. Wine were the denomintor hour fort period? ‘1600 hous CM house BK mowhour D, Band hoars