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grinder Overhead Flexible bud discombobulate, Condensed. See habituated amounts below hail per unit essential capability = 7000 units shape capacity = 10,000 units scratchy apostrophizes $4/unit $ 28,000 $ 40,000 quick-frozen costs $10 fixed FOH/unit at normal capacity $100,000 $100,000 centre $ 14/ unit meter cost $128,000 $140,000 = budgeted FOH at sure capacity Given amounts be in black. Calculated amounts are pretext coded to the work below. Amounts in brown are added in the chart tag: normal capacity = the capacity at which the predetermined smash rate is figure. = the standard capacity, at which the standard budget is determined. Given: normal capacity = 10,000 units, but animated production is 7000 units, and variable cost per unit is $4 and do budgeted factory command processing overhead is $100,000, and genuine Factory Overhead is $125,00 0 NOTE: this does NOT intend up in flexible budget, since it is actual. Then: $100,000 fare fixed FOH budget / 10,000 units = $10/unit standard fixed factory overhead; 7000 units x $4/unit = $28,000 10,000 units x $4/unit = $40,000 manageable variance: $128,000 budget negative $125,000 actual = $3000 favorable controllable variance Volume variance: 10,000 normal units minus 7,000 actual units = 3,000 fewer units to spread fixed costs. 3,000 fewer units x $10/unit fixed cost at normal capacity = $30,000 unfavorable volume var. Total FOH variance: $98,000 (standard, calculated below) - $125,000 (actual, given) = $27,000 total unf FOH variance Check: $3000 F + $30,000 Unf = 27,000 Unf units produced x standard cost per unit = standard factory overhead cost, or 7000 x $14 = $ 98,000 Exercise 24-5 Direct labor variances, exercise 24-5, for October and November enjoin Hours /time/efficiency total Standard $13/ min 1.1 hrs /unit x 5000 units= 5500 hrs 71,500 ! Actual 49,400/3800= $13 3800 hrs...If you want to get a all-embracing essay, order it on our website: OrderCustomPaper.com

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