Materials Standard for 1 batch of 200-lb package

Crab 30% 60.00 7.20 432.00

per
Shrimp 45% 90.00 4.50 per lb 405.00 package
Oyster 25% 50.00 5.00 250.00
lbs 200.00 200.00

Labor Standards for 1 batch of 200-lb package

Category A 75% 9.00 10.5 94.50
per hr per hr
Category B 25% 3.00 14.3 42.90
hrs 12.00 12.00

Actual Production
Production 40 batches
Materials used and purchased
Crab 28.50% 2,285.70 7.50
Shrimp 45.50% 3,649.10 4.40 per lb
Oyster 26.00% 2,085.20 4.95
lbs 8,020.00 attributable to the 40 batches
Labor incurred
Category A 90.00% 450.00 10.5
per hr
Category B 10.00% 50.00 14.4
hrs 500.00
 Actual Rate Actual Mix Actual Hours
Category A 10.5 90% 500 4,725.00
Category B 14.4 10% 500 720.00 5,445.00

Standard Rate Actual Mix Actual Hours

Category A 10.5 90% 500 4,725.00
Category B 14.3 10% 500 715.00 5,440.00 5.00

Standard Rate Standard Mix Actual Hours

Category A 10.5 75% 500 3,937.50
Category B 14.3 25% 500 1,787.50 5,725.00 (285.00)

Standard Rate Standard Mix Standard Hours

Category A 10.5 75% 480 3,780.00
Category B 14.3 25% 480 1,716.00 5,496.00 229.00
Rate Variance

Mix Variance

Yield Variance
 Actual Price Actual Mix Actual Quantity
Crab 7.50 28.50% 8,020.00 17,142.75
Shrimp 4.40 45.50% 8,020.00 16,056.04
Osyter 4.95 26.00% 8,020.00 10,321.74 43,520.53

Standard Price Actual Mix Actual Quantity

Crab 7.20 28.50% 8,020.00 16,457.04
Shrimp 4.50 45.50% 8,020.00 16,420.95
Osyter 5.00 26.00% 8,020.00 10,426.00 43,303.99 216.54

Standard Price Standard Mix Actual Quantity

Crab 7.20 30% 8,020.00 17,323.20
Shrimp 4.50 45% 8,020.00 16,240.50
Osyter 5.00 25% 8,020.00 10,025.00 43,588.70 (284.71)

Standard Price Standard Mix Standard Quantity

Crab 7.20 30% 8,000.00 17,280.00
Shrimp 4.50 45% 8,000.00 16,200.00
Osyter 5.00 25% 8,000.00 10,000.00 43,480.00 108.70
Price Variance

Mix Variance

Yield Variance