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If the planned cost for the above case is $105,000.00, what are some of the potential reasons that might cause the actual cost ($108,676.65) exceed

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If the planned cost for the above case is $105,000.00, what are some of the potential reasons that might cause the actual cost ($108,676.65) exceed the planned cost? List at least FIVE potential reasons

Cost Elements Actual plan Var.(Abs.) Var.(%) 720000 Aufwendungen Rohstoffe 720300 Aufw Halb 800000 Arbeit 71.925,00 33.000,00 3.751,65 71.925,00 33.000,00 3.751,65 Costs 108.676,65 108.676,65 741600 Ausgleich Produktionsmengen 101.323,35 101.323,35 Settled Costs 101.323,35 101.323,35 741600 Ausgleich Produktionsmengen 210.000,00- 210.000,00- * Deliveries to Stock 210.000,00- 210.000,00- Balance 108.676,65 108.676,65- 100,00

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