9. The following amounts represent the year end account balances and their composition if Poppin Corp. uses standard costs in its accounting system. Poppin Corp also reported the following variances at year end (these variances are not yet reflected in the above accounts). rorate the above variances based on the input in each account among the appropriate accounts so as to represent actual osts in each account. 9. The following amounts represent the year end account balances and their composition if Poppin Corp. uses standard costs in its accounting system. Poppin Corp also reported the following variances at year end (these variances are not yet reflected in the above accounts). rorate the above variances based on the input in each account among the appropriate accounts so as to represent actual osts in each account