Part C. August Variance Analysis During September of the current year, Robin was asked to perform variance analyses for August. The January operating data provided the standard prices, rates, times, and quantities per case. There were 1,500 actual cases produced during August, which was 250 more cases than planned at the beginning of the month. Actual data for August were as follows:
		Material	Actual Direct Materials Price per Unit	Actual Direct Materials Quantity per Case
		Cream Base (oz.)	$ 0.160	102
		Natural Oils (oz.)	$ 0.32	31
		Bottles	$ 0.42	12.5
		Activity	Actual Direct Labor Rate	Actual Direct Labor Time per Case (minutes)
		Mixing	$ 18.20	19.50
		Filling	$ 14.00	5.60
		Actual Variable Overhead	$ 305.00
		Normal Volume (Cases)	1,600
The prices of the materials were different from standard due to fluctuations in market prices. The standard quantity of materials used per case was an ideal standard. The Mixing Department used a higher grade labor classification during the month, thus causing the actual labor rate to exceed standard. The Filling Department used a lower grade labor classification during the month, thus causing the actual labor rate to be less than standard.

11.

Direct Labor Rate Variance		Actual Time
	Mixing Department	Filling Department			Mixing	Filling
Actual Rate	$ 18.20	$ 14.00		Units	1,500	1,500
Standard Rate	$ 18.00	$ 14.40		Minutes
Difference	$0.20	($0.40)		Hours
* Actual Time (Hours)	488.0	140.0		Total
Direct Labor Rate Variance	$97.60	($56.00)
Decision	Unfavorable	Favorable
	Favorable
	Unfavorable
Analysis
Mixing is unfavorable and indicates weak bargabing and higher prices. Filling is Favorable which indicates better prices
Direct Labor Time Variance		Standard Time
	Mixing Department	Filling Department			Mixing	Filling
Actual Time	488.0	140.0		Units	1,500	1,500
Standard Time	500	125		Minutes
Difference	(12.0)	15		Hours
* Standard Rate	$ 18.00	$ 14.40		Total
Direct Labor Time Variance	($216.00)	$216.00
Decision	Favorable	Unfavorable
	Favorable
	Unfavorable
Analysis
Fillingis unfavorable and indicates weak bargabing and higher prices. mixing is Favorable which indicates better prices

Requirement #12: Determine the factory overhead variance.
	Factory Overhead Controllable Variance		Variance overhead (utility cost) at standard cost
	Actual variable overhead	$ 305.00		Cases
	Variable overhead at standard cost			Total fixed factory overhead
	Factory overhead controllable variance	$300.00		Total
	Decision	Unfavorable
		Favorable
		Unfavorable
		-
	Factory Overhead Volume Variance		Fixed factory overhead rate
	Normal volume (cases)	1,600		Cases
	Actual volume (cases)	1,500		Total fixed factory overhead
	Difference	100.0		Total
	* Fixed factory overhead rate	$ 121,625.00
		$1,216.30
	Decision	Unfavorable
		Favorable
		Unfavorable
	Analysis
	Both are unfavorable and indicates weak bargabing and higher prices.

I just need the actual time and standard time for 11 and Vairiance overhead(utility cost) at standard cost and Fixed factory overhead rate.

Thank you