Условие:
Calculate the deviations from standards for the direct materials and direct labor and give the analysis of the variances.\nThe company planned to release of products in the volume of 300 units of A and 500 units of B.\nIn fact: the volume of production was: A – 250 units per month, B – 610 units per month. The products were produced with 2 types of materials n1 and n2.\nThe standard costs per 1 unit are following:
\nProduct\tMaterials\tLabor
\tn1\tn2\tstandard\nhours per unit, h/unit
\nSLH\tStandard rate, $/h
\nSLR
\tstandard consumption per unit, kilo/unit \nSC\tStandard price, $/ kilo
\nSP\tstandard consumption per unit, kilo/unit\nSC\tStandard price, $/ kilo
\nSP \nA 1,3 120 1,6 130 0,5 110\nB 1,5 170 1,8 200 0,5 170
\nActual costs: \nProduct\tMaterials\tLabor
\tn1\tn2\tActual hours/unit,\nh/unit
\nALH\tActual\nRate,$/hour
\nALR
\tconsumption per unit, kilo/unit\nAC\tPrice, $/ kilo
\nAP consumption per unit, kilo/unit\nAC\tPrice, $/ kilo
\nAP \nA 1,4 117 1,5 140 0,7 130\nB 1,6 185 1,7 190 0,4 150
