1 2

SH*SR AHP*AR

SH STANDARD HOUR FOR ACTUAL OUTPUT

SR STANDARD RATE PER HOUR
AHP ACTUAL HOUR PAID
AR ACTUAL RATE PER HOUR
AHW ACTUAL HOUR WORKED
RAH REVISED ACTUAL HOURS

1-2 LCV
3-2 LRV
1-3 REMOVED
4-3 LITV
1-4 LEV
5-4 LMV
1-5 LYV

EGQ1

STD
HOURS 1000
RATE PER HR 7

ACTUAL
HOURS PAID 800
HOURS WORKED 750
RATE PER HR 8

CALCULATE LABOUR VARIANCE

SKILLED UNSKILLED
STD 1000 2000
SR 8 3

ACTUAL
HP 800 1300
HRS WORK 600 1200
RATE 9 6
EGQ1

STD 1 UNIT
HOURS 10
RATE/HR 2

ACTUAL
PRODUCTION 800
HOURS 7600
RATE PER HR 6

CALCULATE LABOUR VARIANCE

VOH VARIANCE

1 2
SH*SR AH*AR

SH STANDARD HOUR FOR ACTUAL OUTPUT

SR STANDARD RATE PER HOUR
AH ACTUAL HOUR WORKED
AR ACTUAL RATE PER HR

1-2 V COST V
3-2 V EXP V
1-3 V EFF V

STD
HOURS 1200
RATE OF VOH/HR 5

ACTUAL

HOURS 1300
RATE PER HR 9

1 2
6000 11700
 V COST V -5700
V EXP V -5200
V EFF V -500

FOV

BH 6 BR

AH 5

SH 4 SR

ROH-AOH -FCV BOH-AOH-FO EXP VAR, ROH-BOH- FO VOL VAR

Std qty of material consumed for actual production*Std price

MA 160000
MB 24000
 184000

450
-1750
2200
3733.33
-1533.33333333334

1 2
SH*SR AHP*AR
24000 24150

SH STANDARD HOUR FOR ACTUAL OUTPUT

SR STANDARD RATE PER HOUR
AHP ACTUAL HOUR PAID
AR ACTUAL RATE PER HOUR
AHW ACTUAL HOUR WORKED
RAH REVISED ACTUAL HOURS

1-2 LCV
3-2 LRV
1-3 REMOVED
4-3 LITV
1-4 LEV
5-4 LMV
1-5 LYV

BH BR
4500 10

AH
4200

SH SR
4000 10
BH BR
2000 30

AH
1800

SH SR
1600 30

Std qty of material consumed for actual production*Std price

9700

9700

-100
-600
500

1
19400
LCV
LRV
LITV
LEV

VOH VARIANCE

1
SH*SR
2910

V COST V
V EXP V
V EFF V

BH
10200

AH
8000

SH
9700
SALES VARIANCE
 3
AHP*SR

COST
RATE

IDLE TIME
EFFICIENCY
MIX
YIELD
 3
AH*SR

3
6500
 3

Actual qty of material consumed*Actual price pu

159900
23650
 183550

F
A
F
F
A

3
AHP*SR
25200

COST
RATE

IDLE TIME
EFFICIENCY
MIX
YIELD

Boh
45000

AOH
47000

ROH
40000
Boh
60000

AOH
55000

ROH
48000

Actual qty of material consumed*Actual price pu

9800

9800

A
A
F

2
16800
 2600
200
-1000
3400

2
AH*AR
2600

310
-200
510

BR
3.7

SR
3.7

MATERIAL COST VARIANCE

 4 5
AHW*SR RAH*SR

1 2 3 4 5
7000 6400 5600 5250

LCV 600 F
LRV -800 A
LITV -350 A
LEV 1750 F

1 2 3 4 5
SKILLED 8000 7200 6400 4800 4800
UNSKILLED 6000 7800 3900 3600 3600

14000 15000 10300 8400 8400

LCV -1000 A
LRV -4700 A
LITV -1900 A
LEV 5600 F
LMV 0
LYV 5600 F

1 2 3 4
16000 45600 15200 15200

LCV -29600 F
LRV -30400 A
LITV 0A
LEV 800 F
BOH

AOH

ROH

Actual qty of material consumed*Std price pu RAQ*SP

156000 161333.3
25800 24200
 181800 185533.3

4 5
AHW*SR RAH*SR
25200 25200

-150
1050

0
-1200
0
-1200

FOHCV ROH-AOH -7000

FOHEXP V
BOH-AOH -2000

FOH VOL V ROH-BOH -5000

FOH EFF V SH-AH*SR -2000

FOH CAP V AH-BH*BR -3000

FOHCV ROH-AOH -7000 F

FOHEXP V
BOH-AOH 5000 F

FOH VOL V ROH-BOH -12000 A

FOH EFF V SH-AH*SR -6000 A

FOH CAP V AH-BH*BR -6000 A

Actual qty of material consumed*Std price pu

9200

9200

3 4
17000 16000
F
F
A
F

3
AH*SR
2400

Boh
37740
FOHCV ROH-AOH -6410 A
AOH
42300 FOHEXP V
BOH-AOH -4560 A
ROH
35890 FOH VOL VROH-BOH -1850 A

FOH EFF V SH-AH*SR 6290 F

FOH CAP VAH-BH*BR -8140 A