Diketahui:

Standard 1200 unit

Material
Clay 25 lb x 0.95 /lb = 23.75 /unit
Glaze 5 lb x 0.75 /lb = 3.75 /unit - 0.53 - 605.75
Direct Labor 0.27 308.25
Molding 1 hr x 15.00 /hr = 15.00 /unit
Glazing 0.5 hr x 15.00 /hr = 7.50 /unit
Overhead cost 5.00 /unit

Actual 1145 unit

Material Purchase
Clay 30,000 lb x 0.92 /lb = 27,600 = 24.10 /unit -55 - 1,306.25
Glaze 6,000 lb x 0.78 /lb = 4,680 = 4.09 /unit -55 - 206.25

Material Used
Clay 28,900 lb x 0.92 /lb = 26,588 = 23.22 /unit
Glaze 5,900 lb x 0.78 /lb = 4,602 = 4.02 /unit

Direct Labor
Molding 1,200 hr x 15.25 /hr = 18,300 = 15.98 /unit
Glazing 600 hr x 15.00 /hr = 9,000 = 7.86 /unit
1.94
Jawaban: -106.7
1.94
1145
2221.3
 27,193.75 26,588.00
605.75

28,500.00 26,588.00
1,912.00

1200 5 6000 6100

2328 2328 3672
2221.3 3672 1.94 2428
106.7 5893.3 1200 1145
2.120524
2428 2544.629
206.7
 Flexibel Actual Rate KeteranganEfficiency
Keterangan
Rate Hour Rate Hour Variance Variance
Molding ### 1,145 ### 1,200 360 Unfavo 825 Unfavorable
Glazing ### 573 ### 600 - No Vari 412.5 Unfavorable

Standard Actual Price Unit

Ket Ket
Price Unit Total Price Unit Total Variance Variance
Variable 1.94 1,200 2,328 2.12 1,145 2,427 0.18 Unfav 55 Unfav
Fixed 3,672 3,672 -
Absorbed 5 1,200 6,000 5.33 1145 6,100 0.33 Unfav 55 Unfav
 Total
Varia
nce
Unfavorable ###
Unfavorable ###

Total Ket
Variance
- 100 Unfav

- 100 Unfav