1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Total # units 18000 17000 26000 39000 100000 price/unit Sales $$ $ 50.00 $ 50.00 $ 50.00 $ 50.00 $ 9,00,000.00 $ 8,50,000.00 $ 13,00,000.00 $ 19,50,000.00 $ 50,00,000.00 s 6.00 s 6.00 $ 6.00 $ 6.00 s 1,08,000.00 $ 1,02,000.00 $ 1,56,000.00 $ 2,34,000.00 $ 6,00,000.00 DM/Unit DM $$ DLH / Unit 52000 rate/DLH total DLH 36000 34000 78000 200000 $ 11.00 $ 11.00 $ 11.00 $ 11.00 DL 55 $ 3,96,000.00 S 3,74,000.00 5,72,000.00 $ 8,58,000.00 $ 22,00,000.00 OH/DLH $ 7.00 $ 7.00 $ 7.00 $ 7.00 OH $$ s 2,52,000.00 $ 2,38,000.00 S 3,64,000.00 $ 5,46,000.00 $ 14,00,000.00 Mfg Cost (SS) S 7,56,000.00 7,14,000.00 $ 10,92,000.00 $ 16,38,000.00 $ 42,00,000.00 Gross Margins 1,44,000.00 $ 1,36,000.00 $ 2,08,000.00 $ 3,12,000.00 $ 8,00,000.00 var SG&A/unit $ 1.00 $ 1.00 $ 1.00 $ 1.00 var SG&A 55 S 18,000.00 S 17,000.00 $ 26,000.00 S 39,000.00 $ 1,00,000.00 fix SG&A $ 50,000.00 $ 50,000.00 $ 50,000.00 $ 50,000.00 $ 2,00,000.00 total SG&A $ 68,000.00 S 67,000.00 S 76,000.00 $ 89,000.00 $ 3,00,000.00 op Income S 76,000.00 S 69,000.00 S 1,32,000.00 S 2,23,000.00 $ 5,00,000.00 total sales units = 100,000; Q1 = 18%, Q2 = 17%, Q3 = 26%, Q4 = 39% remember the three elements of manufacturing cost assume no beginning or ending inventory Question 5 2 pts What is the VOH spending variance? Question 6 2 pts What is the VOH efficiency variance? Question 7 2 pts What is the FOH spending variance? Question 8 2 pts What is the FOH volume variance? 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Total # units 18000 17000 26000 39000 100000 price/unit Sales $$ $ 50.00 $ 50.00 $ 50.00 $ 50.00 $ 9,00,000.00 $ 8,50,000.00 $ 13,00,000.00 $ 19,50,000.00 $ 50,00,000.00 s 6.00 s 6.00 $ 6.00 $ 6.00 s 1,08,000.00 $ 1,02,000.00 $ 1,56,000.00 $ 2,34,000.00 $ 6,00,000.00 DM/Unit DM $$ DLH / Unit 52000 rate/DLH total DLH 36000 34000 78000 200000 $ 11.00 $ 11.00 $ 11.00 $ 11.00 DL 55 $ 3,96,000.00 S 3,74,000.00 5,72,000.00 $ 8,58,000.00 $ 22,00,000.00 OH/DLH $ 7.00 $ 7.00 $ 7.00 $ 7.00 OH $$ s 2,52,000.00 $ 2,38,000.00 S 3,64,000.00 $ 5,46,000.00 $ 14,00,000.00 Mfg Cost (SS) S 7,56,000.00 7,14,000.00 $ 10,92,000.00 $ 16,38,000.00 $ 42,00,000.00 Gross Margins 1,44,000.00 $ 1,36,000.00 $ 2,08,000.00 $ 3,12,000.00 $ 8,00,000.00 var SG&A/unit $ 1.00 $ 1.00 $ 1.00 $ 1.00 var SG&A 55 S 18,000.00 S 17,000.00 $ 26,000.00 S 39,000.00 $ 1,00,000.00 fix SG&A $ 50,000.00 $ 50,000.00 $ 50,000.00 $ 50,000.00 $ 2,00,000.00 total SG&A $ 68,000.00 S 67,000.00 S 76,000.00 $ 89,000.00 $ 3,00,000.00 op Income S 76,000.00 S 69,000.00 S 1,32,000.00 S 2,23,000.00 $ 5,00,000.00 total sales units = 100,000; Q1 = 18%, Q2 = 17%, Q3 = 26%, Q4 = 39% remember the three elements of manufacturing cost assume no beginning or ending inventory Question 5 2 pts What is the VOH spending variance? Question 6 2 pts What is the VOH efficiency variance? Question 7 2 pts What is the FOH spending variance? Question 8 2 pts What is the FOH volume variance
