Clipboard Formatting ~ lable Alignment Number Styles D50 1 Supplemental Problem On Variance Analysis M COST PERFORMANCE REPORT ITEM ACUTAL ITEM ACUTAL BUDGET 4 UNITS BUDGET VARIANCE LBS OF COOKIE 450 000| 400 000 5 REVENUES 450.000 400 000 50.000 3.500 000 3 200 000 + 400 000 7 ITEM DIRECT MATERIALS DIRECT MATERIALS STANDARD QUANTITY STANDARD PRICE TOTAL ITEM ACUTAL BUDGET VARIANCE 8 COOKIE MIX ACTUAL QUANTITY 10 ACTUAL RATE ACCOUNTING COST COOKIE MIX $93 000 $ 80 000 $13.000 9 MILK CHOCOLATE 0 02 1 0.20 0 15 4.650 000 $93,000 MILK CHOCOLATE $532 000 $ 300.000|$232,000 10 ALMONDS 0.75 Q. 20 $532,000 ALMONDS $240.000 $ 200.000|$40.000 11 TOTAL 0.50 480,000 # 145 0.50 $240,000 TOTAL $865 000 $ 580.000 #285,000 7. 790.000 12 1072 $865,000 14 DIRECT LABOR DIRECT LABOR ITEM STANDARD HRS STANDARD RATE TOTAL ITEM ACUTAL BUDGET VARIANCE 15 PREPARING 0.0167 ACTUAL QUANTITY $14.40 $ ACTUAL RATE ACCOUNTING COST PREPARING 10.24 $108.000 $ 96.000 $12 000 16 STIRRING 0.0333 14.40 $108 040 $18.00 STIRRING $240.000 $ 240.000 0 17 TOTAL 13.353 33 18.00 $240.000 TOTAL 0.84 20.833.33 $ $348.000 1 386 000 $12 000 18 32.40 $348 000 TOTAL PRIME COST ## # #####|$916.000 $297.000 19 450.000 Ibs DIRECT MATERIALS 20 ITEM ACTUAL QUANTITY ACTUAL PRICE ACTUAL QUANTITY 21 COOKIE MIX STANDARD PRICE 4.650,000 $ STANDARD QUANTITY STANDARD PRICE PRICE VARIANCE ESITMATE VARIANCE 0.02 4,650,000 $ 22 MILK CHOCOLATE 2.660,000 $ 4500000 $ 0 02 $ 0.20 ,660,000 $ 15.000 0.15 23 ALMONDS 2250000 3 480,000 $ 1.50 480,090 $ 0.15 $ (133.000) $ (61.500) 450000 24 TOTAL D.50 $ 25 (135.000) $ (79.500) 26 DIRECT LABOR 27 ITEM ACTUAL HRS ACTUAL RATE ACTUAL HRS STANDARD RATE STANDARD HRS 28 PREPARING 7.500 $14. 40 7.500 $14.40 STANDARD RATE RATE VARIANCE ESITMATE VARIANCE 7.500 29 STIRRING $14. 40 $ 13,333 $18.00 13.333 $18.00 15.000 30 TOTAL $18.00 $0.00 30.000 31 $0.00 30.000 32 REVISED COST PERFORMANCE REPORT 33 ITEM STATIC BUDGET FLEX BUDGET ACUTAL BUDGET FLEX BUDGET VARIANCE PRICE VARIANCE EFFICIENCY VARIANCE 4 LBS OF COOKIES 400,000 450,000 450.000 35 DIRECT MATERIALS 36 COOKIE MIX 80 000 $ 90.000 00 $93.000 (31080) MILK CHOCOLATE $ 300.000 3 337.500.00 $532,000 (194 500) 5 (133.080)] 61.5007 ALMONDS 200 000 $ 225.000.00 $240,080 4 5,000) TOTAL DIRECT 39 MATERIAL COST 580,000 652,500 865,000 212.500) (133,000) (79,500) 40 DIRECT LABOB 41 PREPARING 36.000 108,000 $108.000| 42 STIRRING 240.000 4 270 000 $240.000 30.000 00 $0.0 $ 30,000,00 TOTAL DIRECT 43 LABOR COST 336 000 378,000 $348.000 $ 30,000.00 $0.0 30,000,00 44 TOTAL PRIME COS $ 215 000 4 1.030 500 1 213.000 (49 500) 45 46 47 48 51 52 Variance Analysis + READY O N WE OM