UC知道管理会计-英语(about standard costing)
来源：百度知道 编辑：UC知道 时间：2024/06/01 16:58:18
Vaquero Corporation produces high-quality leather purses. The company uses a standard costing system and has set the following standards for materials and labor:
Leather (6 strips @ $10) $60
Direct labor (1.5 hrs. @ $14) $21
Total prime cost $81
During the year,Vaquero produced 20,000 leather purses. Actual leather purchased was 122,000 strips at $9.96 per strip. There were no beginning or ending inventories of leather. Actual direct labor was 31,200 hours at $12.50 per hour.
Required:
1.Compute the costs of leather and direct labor that should have been incurred for the production of 20,000 leather purses.
2.Compute the total budget variances for materials and labor.
3.Break down the total variane for materials into a price variance and a usage variance.
4.Break down the total variance for labor into a rate variance and an efficiency variance.
Leather (6 strips @ $10) $60
Direct labor (1.5 hrs. @ $14) $21
Total prime cost $81
During the year,Vaquero produced 20,000 leather purses. Actual leather purchased was 122,000 strips at $9.96 per strip. There were no beginning or ending inventories of leather. Actual direct labor was 31,200 hours at $12.50 per hour.
Required:
1.Compute the costs of leather and direct labor that should have been incurred for the production of 20,000 leather purses.
2.Compute the total budget variances for materials and labor.
3.Break down the total variane for materials into a price variance and a usage variance.
4.Break down the total variance for labor into a rate variance and an efficiency variance.
Vaquero 公司生产高质量皮革钱包。 公司为材料和劳动使用一个标准的成本计算系统而且有放置下列各项标准:
复以皮革 (6 长条 @$10)$60
直接的劳动 (1.5 hrs。 @$14)$21
总数精华值 $81
在年期间， Vaquero 生产了 20,000个皮革钱包。 被购买的真实皮革是 122,000 长条在 $9.96 每一长条。不准开始或结束皮革的详细目录。 真实的直接劳动是 31,200个小时在 $12.50 每一小时。
需要:
1.计算皮革和直接的劳动费用以为 20,000个皮革钱包的制造应该要被招致的。
2.为材料和劳动计算总预算不一致。
3.进入价格不一致和用法不一致之内为材料崩溃总 variane 。
4.进入比率不一致和效率不一致之内为劳动崩溃总不一致。