標題:

Accounting and Finance

發問:

ABC XYZ Direct material cost($8/kg) $358,400 $616,000 Direct labour cost-machinists($30/hour) $588,000 $630,000 -assemblers($32/hour) 1,075,200 1,232,000 No. of unit to be produced(unit) 2,800 3,500 However, during the actual production in January2012,the following data... 顯示更多 ABC XYZ Direct material cost($8/kg) $358,400 $616,000 Direct labour cost-machinists($30/hour) $588,000 $630,000 -assemblers($32/hour) 1,075,200 1,232,000 No. of unit to be produced(unit) 2,800 3,500 However, during the actual production in January2012,the following data is recorded: Purchase cost of direct material ABC XYZ Direct material purchased $331,500 $760,000 Direct material issued to production 55,250kg 76,000 kg Direct labour cost-machinists 51,000 kg 38,000 kg -assemblers $1,470,000 $1,330,000 Direct labour hour consumed-machinists 15,000hours 26,600 hours -assemblers 42,000 hours 38,000hours No.of unit to be produced 3,000 3,800 There was no work-in-progress at the beginning orend of the period. 1. Material price variance2. Material usage variance3. Total material variance4. Wage rate variance—machinistsand assemblers5. Labour efficiency variance—machinists and assemblers6. Total labour variance—machinists and assemblers7. Total variance-Motion and Speed 更新: 我想問知道上面Variance點計 例如MPV=(SP-AP)XAQ SP同AP點計

最佳解答:

ABC Standard:Material cost per unit: $358,400/2800=$128No of material use per unit: $128/$8=16KgLabour cost per unit: (machinists): $588,000/2800=$210(Assemblers): $1,075,200/2800=$384No. of hr per unit: (machinists):$210/$30=7hr/unit(Assemblers):$384/$32=12hr/unitActual:No of material use per unit: 55,250Kg/3000=18.42kgMaterial cost per unit : $331,500/3000=$110.5Material price: $331,500/55250Kg=$6kg1. Material price variance = $6-$8= Save $22. Material usage variance = 18.42-16=2.42Kg*8=19.363. Total material variance = 110.5-128=save $17.5/unitLabour hr per unit: (machinists): 15,000hr/3000unit=5hr/unit(Assemblers):42,000hr/3000unit=14hr/unitWages per hr: (machinists): $51,000/3000unit/5hr=$3.4/hr(Assemblers):$1,470,000/3000unit/14hr=$35/hr SEEMS like 51,000Kg is typo error, it should be in dollars... the concept is the same as material variance...

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樓主你想問些什麽呢? 2012-05-11 11:19:37 補充: 看起來好專業的表格呢
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