The compaUSCOM produced during theOunits, thestandard defined by

company establishes that each unit requiresdirect labor hours at a cost

of $per hour. For the total productionn from toor the employment companyHMOD

at a cost of $The time.Withl es la variationin the net of MOD?

$Unfavorable

$ Favorable

$Favorable

$UnfavorableA refiner hasproduction arean the following processes: extractionn

collectionntreatment, storage, pumping or compressionn

La administrationn has budgetedfor its normal capacitya lease and a

depreciationn monthly $and additionally an energy consumptionto what

depends on barrels processed worth $

For the productionn of a barrel, one unit of raw material A must be usedto

regular price of $and one of raw material Bat a normal price of $

Each barrel requires an operator, who processes one barrel eachminutes. This

operator has a monthly salary of $with a performance factoralready included

allof theThe normal available time of the operator ishours per month.

During the month the company has processedbarrels usingunits of

raw material A in totalof which have been wasted

units due to abnormal process problemsandraw material units B

ms of the normal quantity required for processing. The operator has invested in

total hours per barrel with a value per hour aabove the eastSeparatedThe

indirect manufacturing costsn fixed and variable were of aabove the

budget. The cost of raw materials A used was $and of the

raw materials B was $

Calculate

Variations in materials, direct labor and cifthe allocation basen

of the cif is direct labor hours

Withhow much they cost the companyto its inefficiencies?

A bakera sells puff pastries and uses a stable cost systemSeparatedThe

datos de su operationn are the following:

The normal capacity of its production process islabor hours

direct per month.

At the beginning of the month the company budgetsmanufacturebreads with some costs

manufacturing indirectbudgeted fixed n of $and some indirect

manufacturingn variables of $

The quantities arendar for bread are:grams of yeasta $the gram; grams

Of floura $the gram;minutes of direct labor per bread, with a fee

Eastndar for salary mencouragement with a performance factor of

The company manufacturesloaves during the month, were spentkilos of yeast and

kilos of flour.

Nmina reportthat were consumedhours at a rate of $it is time to

manpower.

The yeast consumed costal mes $and the flour $

STANDARD COST EXERCISES

Indirect manufacturing costsn fixed report $and the variables

$

The company distributes the CIF based on direct labor hours

budgeted.

Questions

WithWhat are the variations in materials, labor and CIF?The companyall fcil sahas the following costs:standard for manufacturingn of his

main product.

STANDARD COST SHEET

Items Quantity priceund Costand

material A PARTS $ $

material B KLS $$

AGAINSTHRS $ $

CIF HRS $$

TOTAL COSTSAND $

The CIF budget:

Fixed $and variables $HMOD

HMOD's budget is hrs

For the month of May we have the following informationn:

Purchase of materialspieces of material A at $andANDkls del

material B a $in

The materials used werepieces of material A andkls of material B

The actual labor force wasHMOD at a cost of $

The actual CIF amounted to $

The productionn of the month was unds.

It is requested:

Calculate the net variations and for each of the elements in quantity and

price, indicating with a Dunfavorableand with ffavorable