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AutoSave OFF Chapter_10_Applying_Excel_St a p... Draw Page Layout Formulas Home Insert Data Review View Tell me Arial 10 - A A General 1 2 Wrap Text Merge & Center Paste B I U $ % A4 x fe Exhibit 10-1: Standard Cost Card D F G Standard Price 5400 per pound $22.00 per hour $600 per hour Actual price $3.80 per pound $21.50 per hour 2 per pound 2 per pound 2 per pound ? ? ? 2 3 Data 4 Exhibit 10-1. Standard Cost Card 5 Inputs Standard Quantity 5 Direct materials 3.0 pounds 7. Direct labor 0.50 hours 8 Variable manufacturing overhead 0.50 hours 9. 10 Actual results: 11 Actual output 2000 units 12 Actual variable manufacturing overhead cost $7,140 13 Actual Quantity 14 Actual direct materials cost 6,500 pounds 15 Actual direct labor cost 1,050 hours 16 17 Enter a formula into each of the cels marked with a ? below 15 Main Example: Chapter 10 19 20 Exhibit 10.4: Standard Cost Variance Analysis - Direct Materials 21 Standard Quantity Allowed for the Actual Output, at Standard Price 2 pounds 22 Actual Quantity of Input, at Standard Price ? pounds 23 Actual Quantity of Input, at Actual Price ? pounds 24 Direct materiais variances 25 Materials quantity variance ? 26 Materials price variance ? 27 ? Materials spending variance 28 29 Exhibit 10-5: Standard Cost Variance Analysis - Direct Labor 30 Standard Hours Alowed for the Actual Output, at Standard Rate 7 hours 31 Actual Hours of Input, at Standard Rate 2 hours 32 Actual Hours of Input at Actual Rate 2 hours 33 Direct labor variances 34 Labor efficiency variance ? 35 Labor rate variance ? 36 2 Labor spending variance 37 38 Exhibit 10-8: Standard Cost Variance Analysis -Variable Manufacturing Overhead 39 Standard Hours Allowed for the Actual Output, at Standard Rate 7 hours 40 Actual Hours of Input, at Standard Rate 2 hours 41 Actual Hours of Input, at Actual Rate 7 hours 42 Variable overhead variances: 43 Variable overhead efficiency variance 7 44 7 Variable overhead rate variance 45 Variable overhead spending variance 2 46 47 2 per hour 2 per hour 7 per hour 2 ? 2 2 per hour ? per hour 2 per hours ? ? 2 Chapter 10 Form