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ACC 3020 001 - Winter 2019 Excel Project w3-Variance Analysis Enter your name and Access ID (aa1234' format) in the cells below. The data required for this case will not appear until you do sa Enter your name: Enter your WSU Access ID The exccutive team at Current Designs has gathered to evaluate the company's operations for the last month One of the topics on the agenda is the special order from Huegel Hollow. Current Designs had a special order to produce a batch of 60 kayaks for a client, and you were asked to determine the cost of the order and the cost per kayak Mike Cichanowski asked the others if the special order causod any particular problems in the production process Dave Thill, the production manager, made the following comments "Since we wanted to complete this order quickly and make a good first impression on this new customer, we had some of our most experienced type I workers run the rotomold oven and do the trimming. They were very efficient and were able to determine that part of the manufacturing process even more quickly than regular crew. However, the finishing on these kayaks required a different technique than what we ussally use, so our type II workers teok a latle longer than usual for that part of the process. Deb Welch, who is in charge of the purchasing function, said, "We had to pay a lintle more for the polyethylene powder for this order because the customer wanted a color that we doat useally stock. We also ordered a limtle extra since we wanted to make sure that we had enough to allow us to calibrate the equipment. The calibration was a litle tricky, and we used all of the powder that we had purchased Since the sumber of kayaks in the order was fairly small, we were able to use some rope and other parts that were lefl over from last year's production in the finishing kits We've seen a price increase for these components in the last year, so uning the parts that we already had in imentory cut our costs for the finishing kits." (a) Diane Buswell examined some of the accounting records and reported the following actual activity for Huegel Hollow order Pounds of polyethylene powder purchased 32 a) Diane Buswell examined some of the accounting records and reported the following actual activity for Pounds of polyethylene powder 3,600 33 purchased 34 35 36 Type Il labor hours 37 Cost of polyethylene purchases 38 39 Total type I labor cost 40 Total type II labor cost # of Finishing kits assembled Type I labor hours 60 114 195 $6,120.00 $9,720.00 $1,710.00 $2,388.75 60 Cost of assembling finishing kits Number of units produced 1.2 43 The standards that had been developed for each unit of this m 44 Pounds of polyethylene powder 54 Done ACC+3020+WI+2019+Project+3 The standards that had been developed for each unit of this model of kayak are as follows Pounds of polyethylene powder Finishing kits Type I labor hours Type II labor hours 54 Cost of polyethylene powder per pound $1.50 Cost of finishing each kit Type I labor rate per hour Type II labor rate per hour $170.00 $15.00 $12.00 Calculate the following variances for this problem. Indicate Favorable (F) or Unfavorable (U) NOTE: Enter a number in cells requesting a value; enter either a formula in cells with a"?". (a) Calculate the following variances for this problem. Indicate Favorable (F) or Unfavorable (U) so x sp AQ X AP AQ X AP 5 Quanity variance for type 1 workers )Price variance Sot type 1 weekor ) Price variance or bype II workens