Fifth edition Alnoor Bhimani Charles T. Horngren Srikant M. Datar Madhav V. Rajan Farah Ahamed


Total overhead, variance analysis



Download 1.72 Mb.
View original pdf
Page345/469
Date01.12.2021
Size1.72 Mb.
#57828
1   ...   341   342   343   344   345   346   347   348   ...   469
solutions-manual-to-bhimani-et-al-management-and-cost-accounting-pearson-2012-1
16.21 Total overhead, variance analysis.
(35–50 min)
1
This problem has two major purposes (a) to give experience with data allocated on a total overhead basis instead of on separate variable and fixed bases and (b) to reinforce distinctions between actual hours of input, budgeted (standard) hours allowed for actual output, and denominator level. An analysis of direct manufacturing labour will provide the data for actual hours of input and standard hours allowed. One approach is to plug the known figures designated by asterisks) into the analytical framework and solve for the unknowns. The direct manufacturing labour efficiency variance can be calculated by subtracting SKr9,640 from SKr14,440. The complete picture is

Download 1.72 Mb.

Share with your friends:
1   ...   341   342   343   344   345   346   347   348   ...   469




The database is protected by copyright ©ininet.org 2024
send message

    Main page