This company is introducing a standard cost calculation system.

	Quantity standard	price standard	Standard cost
Direct material cost	3kg	300￥	900￥
Direct labor cost	6hours	200￥	1200￥
Variable manufacturing overhead	6hours	50￥	300￥
Fixed Manufacturing Indirect Cost	6hours	30￥	180￥
			2580￥

⓵Standard cost per unit of product set by the company

⓶ The fixed manufacturing overhead budget is 225,000￥, The standard operation is also 7,500 hours

⓷ Direct Material Related Data.

● purchase volume(credit) : 4000kg ● unit price of purchase price : 310￥/kg

● amount used : 3500kg

⓸ Actual amount of direct labor cost : ● Actual operation time 7400hours

● actual rate of wage 210￥

⓹ Actual amount of variable manufacturing overhead costs : 340000￥

Actual amount of fixed manufacturing overhead costs : 230000￥

⓺ 1200 units of finished product, There is no work in hand.

⓻ 1,100 units were sold on credit. selling price 3500￥/unit

Question

1. Analyze the differences for each of the following cost elements

2.  Differences in budget and operating costs for fixed manufacturing indirect cost