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Patterson, Inc has provided details of its actual cost data for the month The Controller has asked you to compute the basic variances and the impact of those variances on unit costs. Use the Information included in the Excel Simulation and the Excel functions described below to complete the task Cell Reference: Allows you to refer to data from another cell in the worksheet. From the Excel Simulation below.it in a blank cell 04" was entered the formula would output the result from cell 04 or 275 in this example Basic Math functions: Allows you to use the basic math symbols to perform mathematical functions. You can use the following keys - plus sign to add) - (minus sign to subtract). * (astensk sign to multiply), and / (forward stash to divide) From the Excel Simulation below, if in a blank cell '=F4+G5" was entered the formula would add the values tiom those cells and output the result, or 1470 in this example. It using the other math symbols the result would output an appropriate answer for its function. SUM function: Allows you to refer to multiple cells and adds all the values. You can add individual cell references or ranges to utilize this function. From the Excel Simulation below. it in a blank cel"SUMD4 D5)" was entered the formula would output the result of adding those two separate cells, of 5,45 in this example Similarly, if in a blank cell -SUM(D4 D5) was entered the formula would output the same tesut of adding those cells, except they are expressed as a range in the formula, and the result would be 5.45 in this example ABS function: Allows you to return the absolute value of a number or calculation. You can reference any cell to display its absolute value on surround another formula with the ABS function, to return the final result as an absolute value From the Excel Simulation below, it in a blank cell you entered ABS(F7 G8)" Excel will first calculate the subtraction of F7-G8 that results in 0.20. Then, the ABS portion of the formula returns the absolute value of the subtraction result, which would be 020 in this example IF function: Allows you to test a condition and return a specific value is the result is true and different value if the result is false The syntax of the IF function is Fest.condition value.. Welfase and specific considerations need to be made when using this function The test condition argument is an evaluation of the status of a cell such as if the value of a cellis greater than less than or equal to another number or cell The value true and value. It raise arguments will return any specific result for each option, such as another cell reference a value, or text. Throughout the entire equation if text is being used in the test condition value. I true, or velee arguments then the text toelf should be entered in quotations so that Excel will recognize the text as a string of text" instead of another function. From the Excel Simulation below, if in a blank cell-FF13-20. Total Cost Per Unit is good, Total Cost Per Unit is bad) was entered the formula would output the result of the wetuesince the rest.condition would be result as true or in this case the text Total Cost Per Unit Call 1 FILE HOME INSERT Calibel 11 Paste Basic Variance Analysis and the impact of Variances on Unit Costs - Excel ? PAGE LAYOUT FORMULAS DATA REVIEW VIEW Sign In AA %6 Alignment Number Conditional Formatas Cell Cells Editing Formatting Table Styles Styles Standards for one of Patterson, Inc.'s products is shown below, along with actual B TU- Clipboard Font A1 D H $6.60 $2.75 per yard $2.70 per yard S8.10 Direct materials: 4 Standard 2.4 yards e 5 Actual 3 yards 5 Direct labor: 7 Standard 0.6 hours Actual 0.5 hours @ 9 Variable overhead: 10 Standard 0.6 hours @ 11 Actual 0.5 hours 10.80 $18.00 per hour $22.00 per hour 11.00 4.20 $7.00 per hour $7.10 per hour 3.55 13 Total cost per unit S216 $22.65 Formatting" styles pboard Font 2 Styles A1 X Standards for one of Patterson, Inc.'s products is shown below, along with actual C D E 12 13 Total cost per unit $21.60 $22.65 13 Excess of actual cost over standard cost per unit $1.05 16 17 Actual production for the month 13,500 units 18 Variable overhead is assigned to products based on direct labor hours. There 19 was no beginning or ending inventory of materials for the month. 20 21. Using formulas, compute the following. Input all numbers as positive amounts. indicate whether the variances are For U. Write if statements for variance cells F30 to 547. Use cell references (formulas) for cells D53 - D60. Enter an For U to indicate the correct variance in cells F54 to F62. 22 23 25 Standard Cost Variance Analysis - Direct Materials 26 Standard Quantity Allowed for Actual Output at Standard Price 27 Actual Quantity of input, at Standard Price 28 Actual Quantity of Input, at Actual Price 29 Gipboard Font romatung" Table Styles Styles Al X Standards for one of Patterson, Inc.'s products is shown below, along with actual B E F H . D 26 Standard Quantity Allowed for Actual Output at Standard Price 27 Actual Quantity of Input, at Standard Price 28 Actual Quantity of Input, at Actual Price 29 30 Materials quantity variance 31 Materials price variance 32 33 Standard Cost Variance Analysis - Direct Labor 34 Standard Hours Allowed for Actual Output at Standard Rate 35 Actual Hours of Input, at Standard Rate 36 Actual Hours of Input, at Actual Rate Labor efficiency variance Labor rate variance 37 38 39 N 41 Standard Cost Variance Analysis - Variable Manufacturing Overhead 42 Standard Hours Allowed for Actual Output at Standard Rate 43 Actual Hours of input, at Standard Rate 44. Actual Hours of input, at Actual Rate 45 D E F G H 41 Standard Cost Variance Analysis - Variable Manufacturing Overhead 42 Standard Hours Allowed for Actual Output at Standard Rate 43 Actual Hours of Input, at Standard Rate 44 Actual Hours of Input, at Actual Rate 45 46 Variable overhead efficiency variance Variable overhead rate variance 47 49 Using formulas, compute the amount of the unit cost difference 50 that is traceable to each of the variances computed above. 51 52 Materials: 53 Quantity variance 54 Price variance 55 Labor: 56 Efficiency variance 57 Rate variance 58 Variable overhead: 59 Efficiency variance 50 Rate variance 51 62 Excess of actual aver standard cost per unit