Direct Labor Rate Variance : -4471

Standard Cost of Actual Time: 223560

Actual Cost: 228031

Actual Hours: 14904

Calculation of Direct Labor Efficiency Variable: -37260

Standard hours to produce actual units: 12420

Sales Volume Variance:421200

Sales Price Variance: 31050

Total Sales Variance 452250

Find the Varlable Manufacturing Overhead Spending Varlance. Must use structure provided: 112 113 114 Variable Manufacturing her hand Spending Variance 115 316 117 118 Variable Me Spending Varianer +F11SB-1 120 DATA: CASES SOLD SELLIBG PRICE PER CASE LASTO CURRENT 108,000,00 124,200.00 S 26.00 $ 26.25 Cost Input POUND OF CHEESE PER CASE POUNDS OF BLOCK CHEESE PURCHASED & USED COST PER POUND BLOCK CHEESE DIRECT LABOR HOURS PER CASE DIRECT LABOR RATE PER CASE VARIABLE MANUFACTURING PER CASE SELLING AND GENERAL ADMINISTRATION 5.95 6.55 642,600.00 813,510.00 3.00 3.30 0.10 0.12 15.00 15.30 3.00 3.36 150,000.00 165,000.00 Actual Cost of Goods Total and Per Case Cases Sold/Produced 108,000 124,200 Last Quarter Per Case Current Ouarter Per Case Cheese Cost Pounds of Block Cheese Purchased & Used Cost per Pound Block Cheese Total Cheese Costs $ s 642,600 3.00's 1,927.800 S 5.95 3.00 $ 17.85 s 813,510 3.30 2,684.583 S 6,55 3.30 21.62 0.10 1.00 0.12 1.00 Direct Labor Con Direct Labor Hours Per Case Cases Sold Produced Total Direct Labor Hours Direct Labor Rate Per Case Total Direct Labor Costs 0.10'S 108,000 $ 10,800 $162.000,00 172,800 S 0.10 1.50 1.60 S 0.12 S 124,200 $ 14,904 $228.031.20 s 242,935 S 0.12 1.84 1.96 s $ 3.36 Variable Manufacturing Overhead Cost Total Variable Manufacturing Overhead 324,000 324,000 3.00 3 417,312 417,312 Total Cost 5 2.424.600 s 22.45 S 3.344.830 26.93 Amboy Specialty Foods Comparative Operating Income Statement Cases Sold 108,000 124,200 16,200 Sales Last Ouarter Current Ouarter S 2,808,000 $ 3,260,250 S 5 26.00 $ 26.25 S Difference 452,250 0.25 Per Case 920,230 Variable Cost of Goods Sold Per Case 2,424,600 22.45 s 3,344,830 26.93 5 $ 4.48 Contribution Margin $ 383,400 5 3.55 (84,580) $ (0.68) (467.9803 (4.23) Per Case Selling & General Administration $ 150,000 $ 165,000 15,000 Operating Income 233,400 S (249,580) (482,980) Find the Varlable Manufacturing Overhead Spending Varlance. Must use structure provided: 112 113 114 Variable Manufacturing her hand Spending Variance 115 316 117 118 Variable Me Spending Varianer +F11SB-1 120 DATA: CASES SOLD SELLIBG PRICE PER CASE LASTO CURRENT 108,000,00 124,200.00 S 26.00 $ 26.25 Cost Input POUND OF CHEESE PER CASE POUNDS OF BLOCK CHEESE PURCHASED & USED COST PER POUND BLOCK CHEESE DIRECT LABOR HOURS PER CASE DIRECT LABOR RATE PER CASE VARIABLE MANUFACTURING PER CASE SELLING AND GENERAL ADMINISTRATION 5.95 6.55 642,600.00 813,510.00 3.00 3.30 0.10 0.12 15.00 15.30 3.00 3.36 150,000.00 165,000.00 Actual Cost of Goods Total and Per Case Cases Sold/Produced 108,000 124,200 Last Quarter Per Case Current Ouarter Per Case Cheese Cost Pounds of Block Cheese Purchased & Used Cost per Pound Block Cheese Total Cheese Costs $ s 642,600 3.00's 1,927.800 S 5.95 3.00 $ 17.85 s 813,510 3.30 2,684.583 S 6,55 3.30 21.62 0.10 1.00 0.12 1.00 Direct Labor Con Direct Labor Hours Per Case Cases Sold Produced Total Direct Labor Hours Direct Labor Rate Per Case Total Direct Labor Costs 0.10'S 108,000 $ 10,800 $162.000,00 172,800 S 0.10 1.50 1.60 S 0.12 S 124,200 $ 14,904 $228.031.20 s 242,935 S 0.12 1.84 1.96 s $ 3.36 Variable Manufacturing Overhead Cost Total Variable Manufacturing Overhead 324,000 324,000 3.00 3 417,312 417,312 Total Cost 5 2.424.600 s 22.45 S 3.344.830 26.93 Amboy Specialty Foods Comparative Operating Income Statement Cases Sold 108,000 124,200 16,200 Sales Last Ouarter Current Ouarter S 2,808,000 $ 3,260,250 S 5 26.00 $ 26.25 S Difference 452,250 0.25 Per Case 920,230 Variable Cost of Goods Sold Per Case 2,424,600 22.45 s 3,344,830 26.93 5 $ 4.48 Contribution Margin $ 383,400 5 3.55 (84,580) $ (0.68) (467.9803 (4.23) Per Case Selling & General Administration $ 150,000 $ 165,000 15,000 Operating Income 233,400 S (249,580) (482,980)