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Cornerstones of Cost Management 2nd Edition by Don Hansen ,Maryanne Mowen
النسخة 2الرقم المعياري الدولي: 978-1111824402Cornerstones of Cost Management 2nd Edition by Don Hansen ,Maryanne Mowen
النسخة 2الرقم المعياري الدولي: 978-1111824402 تمرين 42
Solving for Unknowns
Misterio Company uses a standard costing system. During the past quarter, the following variances were computed:
Misterio applies variable overhead using a standard rate of $2 per direct labor hour allowed. Two direct labor hours are allowed per unit produced. (Only one type of product is manufactured.) During the quarter, Misterio used 30 percent more direct labor hours than should have been used.
Required:
1. What were the actual direct labor hours worked? The total hours allowed?
2. What is the standard hourly rate for direct labor? The actual hourly rate?
3. How many actual units were produced?
Misterio Company uses a standard costing system. During the past quarter, the following variances were computed:
Misterio applies variable overhead using a standard rate of $2 per direct labor hour allowed. Two direct labor hours are allowed per unit produced. (Only one type of product is manufactured.) During the quarter, Misterio used 30 percent more direct labor hours than should have been used.
Required:
1. What were the actual direct labor hours worked? The total hours allowed?
2. What is the standard hourly rate for direct labor? The actual hourly rate?
3. How many actual units were produced?
التوضيح
موثّق
موثّق
Variable overhead efficiency variance:
...
Cornerstones of Cost Management 2nd Edition by Don Hansen ,Maryanne Mowen
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