O P A B C D E F G H K M N Q R S Insert formulas and cell references into the "gold" cells below. IN 3 Planned Quantities: 158,400 boxes 1,100 cases Total Standard Quantity Quantity per Standard Quantities Total Cost for HERP Muesli Costs per box case Cost per case for the the Month Nut Direct Materials: bags for packaging (large) E 0.12 1 each 144 E 17.28 158,400 Kg E 19,008.00 1 kg boxes for packaging (large) E 0.28 1 each 144 E 40.32 158,400 Kg E 44,352.00 nuts E 1.82 per Kg 0.40 Kg 57.60 E 104.83 63,360 Kg E 115,315.20 Nut oats E 0.92 per Kg 0.30 Kg 43.20 E 39.74 47,520 Kg E 43,718.40 $$-F01 500g $5-F11 1 kg 10 wheat E 0.99 per Kg 0.30 Kg 43.20 E 42.77 47,520 Kg E 47,044.80 20% wheat* 30% oat* 11 Total Direct Materials E 244.94 materials E 269,438.40 20% nut" Direct Labor E 12.00 per hour 0.33 E 4.00 labor 367 hours E 4,400.00 1 box / 1 bag" 13 Variable Overhead E 9.00 per DLH 0.33 E 3.00 VOH 367 DLH E 3,300.00 *minimum 14 Total Standard Cost E 251.94 per case E 277,138.40 planned cost 15 16 Actual Production Results: 151,200 boxes 1,050 cases Standard Cost Variances Standard Standard Actual Price/Spend- Efficiency Check Figure Check Figure 17 Quantity [1] Cost [1] Quantity Actual Cost ing Variances U/F Variances U/F (Total Variance) (Actual - Std.) 18 Direct Materials: [2], [3], [4] [5], [6], [7] bags for packaging (large) 151,400 each E 16,654.00 E 0.00 E 16,654.00 20 boxes for packaging (large) 151,200 each E 42,336.00 E 0.00 E 42,336.00 60,400 Kg E 112,000.00 E 0.00 E 112,000.00 21 nuts 45,440 Kg E 41,804.80 E 0.00 ( 41,804.80 oats wheat 45,360 Kg E 0.00 E 44,906.40 23 E 44,906.40 24 Total Direct Materials E 0.00 E 257,701.20 E 0.00 E 257,701.20 25 Direct Labor 360 hours E 4,284.00 E 0.00 E 4,284.00 26 Variable Overhead 360 hours E 3,240.00 E 0.00 E 3,240.00 27 Total Standard Cost E 265,225.20 actual cost E 0.00 E 265,225.20 28