10. Ratio Analysis using FOH Variance Chart 39 N 04 (Mod), N 16 A Company manufactures two products X and Y. Product X requires 5 hours to produce while Y required 10 hours. In a month of 25 effective working days of 8 hours a day, 1,000 units of X an 600 units of Y were produced. The Company employs 50 workers in the Production Department to produce X and Y. the Budgeted Hours are 1,02,000 for the year. Calculate Capacity Ratio, Activity Ratio and Efficiency Ratio. Also establish their inter-relationship. RAL Chart Reinrar Time Factor therein SH AH 1 PH BH this Volume or Activity Ratio SH_Col.(1) 11,000 hrs BH Col.(4) 8,500 hrs 129.42% (or 110.00% 117.65%) Relationship: Activity Ratio= Efficiency Ratio Calendar Ratio (if any) * Capacity Ratio = 110.00% 117.65% = 129.42% writing Urinal N91 5. Sales Variances 11. Sales Variances - Twin Approaches - Relationships TRIDENT TOYS Ltd requires you to compute Sales Variances based on-(e) Turnover and (b) Profit, from the following data. Toy Brand Budgets Actuals Cost per unit Bravo Toys 5,000 units at 100 each 5,750 units at 120 each 90 Champ Toys 4,000 units at 200 each 4,850 units at 180 each 170 Super Toys 6,000 units at 180 each 5,000 units at 165 each 130