Calculate the 8 variances

 

Per Unit 12.50 per Ib 17.75 per hr 6.00 per hr 4.00 per hr DM: 10.0 Ibs %3D 125.00 DL: 8.0 hrs @ 142.00 VOH: 8.0 hrs @ 48.00 FOH: 8.0 hrs @ 32.00 347.00 Flexible Budget (based on 80% Productive Capacity) Production Unit 3,500 4,000 4,500 Percent of Capacity 70% 80% 90% DM Quantity 10.0 35,000 40,000 45,000 DM $$ 125.00 437,500 500,000 562,500 DL Hours 8.0 28,000 32,000 36,000 DL $$ 142.00 497,000 568,000 639,000 Indirect Material 2.10 58,800 67,200 75,600 Indirect Labor 2.70 75,600 86,400 97,200 Utilities 1.20 33,600 168,000 38,400 192,000 43,200 216,000 Total VOH $$ 6.00 Rent - Factory 1.00 32,000 32,000 32,000 Deprec -- Factory Factory Insurance Supervisor Salaries Total FOH $$ 0,80 25,600 25,600 25,600 19,200 51,200 0.60 19,200 19,200 1.60 51,200 51,200 4.00 128,000 128,000 128,000 Actual Results (based on 90% Productive Capacity) DM: 46,500 Ibs @ 12.20 per Ib 567,300 %3D DL: 35,400 hrs @ 19.15 per hr 677,910 %3D Indirect Material 73,200 97,450 %3D Indirect Labor Utilities 44,110 Rent -- Factory 31,950 %3D Deprec -- Factory Factory Insurance %3D 23,600 18,540 %3D Supervisor Salaries Total Factory OH $$ 50,890 %3D 339,740