For Chapter 8 Standard Costing Variances Questions: Unit Standards: DM 10.0 ft $ 26.00 foot = $ 260.00 DL 18.5 hours @ $ 20.00 hour = II 370.00 VOH 18.5 hours @ $ 8.00 hour H FOH 18.5 hours @ $ 12.00 hour 148.00 222.00 $ 1,000.00 Flexible Budget: @ 14,000 (70%) DM 140,000.0 ft @ $ 26.00 foot 3,640,000.00 DL 259,000.0 hours @ $ 20.00 hour 5,180,000.00 VOH 259,000.0 hours @ $ 8.00 hour = 2,072,000.00 FOH 259,000.0 hours @ $ 12.00 hour = 3,108,000.00 @ 16,000 (80%) DM 160,000.0 ft $ 26.00 foot DL 296,000.0 hours @ $ 20.00 hour = II 4,160,000.00 5,920,000.00 VOH 296,000.0 hours @ $ 8.00 hour = 2,368,000.00 FOH = 3,108,000.00 @ 18,000 (90%) DM 180,000.0 ft @ $ 26.00 foot = 4,680,000.00 DL 333,000.0 hours @ $ 20.00 hour 6,660,000.00 VOH 333,000.0 hours @ $ 8.00 hour = 2,664,000.00 FOH = 3,108,000.00 Actuals: @ 16,000 DM 172,800.0 ft @ $ 25.00 foot DL 288,000.0 hours @ $ 19.50 hour 4,320,000.00 5,616,000.00 VOH = 2,160,000.00 FOH = i) Planned operation was at 70% of the productive capacity of 20,000 units. ii) Prepare DM, DL, VOH and FOH variance analyses. 3,744,000.00