For Chapter 8 Standard Costing Variances Questions: Unit Standards: DM 20.0 ft @ 16.00$ foot = 320.00$ DL 18.0 hours @ 18.00$ hour = 324.00 VOH 18.0 hours @ 8.00$ hour = 144.00 FOH 18.0 hours @ 12.00$ hour = 216.00 1,004.00$ Flexible Budget: @ 14,000 (70%) DM 280,000.0 ft @ 16.00$ foot = 4,480,000.00 DL 252,000.0 hours @ 18.00$ hour = 4,536,000.00 VOH 252,000.0 hours @ 8.00$ hour = 2,016,000.00 FOH 252,000.0 hours @ 12.00$ hour = 3,024,000.00 @ 16,000 (80%) DM 320,000.0 ft @ 16.00$ foot = 5,120,000.00 DL 288,000.0 hours @ 18.00$ hour = 5,184,000.00 VOH 288,000.0 hours @ 8.00$ hour = 2,304,000.00 FOH = 3,024,000.00 @ 18,000 (90%) DM 360,000.0 ft @ 16.00$ foot = 5,760,000.00 DL 324,000.0 hours @ 18.00$ hour = 5,832,000.00 VOH 324,000.0 hours @ 8.00$ hour = 2,592,000.00 FOH = 3,024,000.00 Actuals: @ 16,000 DM 336,000.0 ft @ 16.50$ foot = 5,544,000.00 DL 320,000.0 hours @ 17.50$ hour = 5,600,000.00 VOH = 2,640,000.00 FOH = 3,520,000.00 i) Planned operation was at 70% of the productive capacity of 20,000 units. ii) Prepare DM, DL, VOH and FOH variance analyses.

For Chapter 9 Performance Measurement (Allocations) Questions: Suppose a company has three profit centers with the following information: Division D Division E Division F sq. feet occupied 20,400 sq. feet occupied 24,400 sq. feet occupied 35,200 total sales 408,000 total sales 468,000 total sales 324,000 headcount 28 headcount 14 headcount 28 Corporate costs are allocated to the divisions as follows: Headquarters Rent Expense is allocated based on square feet occupied Corporate Marketing Expense is allocated based on sales Human Resources Expense is allocated based on headcount Allocate the following costs according to the conventions shown above. Round percentages to the nearest tenth of a percent (for example, 33.5%) and round answers to the nearest whole dollar. Headquarters Rent Expense 350,000 Corporate Marketing Expense 420,000 Human Resources Expense 290,000