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


Comprehensive review of Chapters 15 and 16, flexible budget



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16.22 Comprehensive review of Chapters 15 and 16, flexible budget.
(40 min)
1
A summary of the variances for the four categories of cost is
Static-budget Variances Direct materials
SFr 44,640 U Direct labour
5,112 U Variable indirect
3,936 U Fixed indirect
7,000 U

Flexible-budget variances Sales-volume variances Direct materials
SFr 32,640 U Direct labour
2,112 U Variable indirect
64 F Fixed indirect
7,000 U Direct materials
SFr 12,000 U Direct labour
3,000 U Variable indirect
4,000 U Fixed indirect


Price-spending variances Efficiency variances Direct materials
SFr 17,280 U Direct labour
1,728 F Variable indirect
5,184 F Fixed indirect
7,000 U Direct materials
SFr 15,360 U Direct labour
3,840 U Variable indirect
5,120 U Fixed indirect

a
Direct
[AQ16]
-cost variances The key items for calculating the sales-volume, price and efficiency for direct cost items are


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