Total material variance | ||
AR-(SH*SR) | ||
36288-(4300*8) | 3120 | U |
Direct material price | ||
(AQ*AR)-(AQ*SR) | ||
36288-(4480*8) | 1020 | U |
Direct Material qty | ||
SR*(AQ-SQ) | ||
8*(4480-4300) | 2100 | U |
Total labor variance | ||
AR-(SH*SR) | ||
106424-(4300*2*12.15) | 340 | U |
Direct labor rate | ||
(AH*AR)-(AH*SR) | ||
106424-(8480*12.15) | 3700 | U |
Direct labor time | ||
SR*(AH-SH allowed) | ||
12.15*(8480-(4300*2)) | -3360 | |
3360 | F | |
Total overhead variance | ||
Actual overhead-(SH allowed* SR) | ||
87800-(4300*2*10) | 3900 | U |
Actual overhead | 80700 | |
59700+21000 |
P24.1A (LO 2, 3), AP Rogen Corporation manufactures a single product. The standard cost per unit...
Rogen Corporation manufactures a single product. The standard cost per unit of product is shown below. Direct materials—1 pound plastic at $7.00 per pound $ 7.00 Direct labor—1.6 hours at $12.00 per hour 19.20 Variable manufacturing overhead 12.00 Fixed manufacturing overhead 4.00 Total standard cost per unit $42.20 The predetermined manufacturing overhead rate is $10 per direct labor hour ($16.00 ÷ 1.6). It was computed from a master manufacturing overhead budget based on normal production of 8,000 direct labor hours...
Rogen Corporation manufactures a single product. The standard cost per unit of product is shown below. Direct materials—3 pound plastic at $7.00 per pound $ 21.00 Direct labor—1.0 hours at $12.00 per hour 12.00 Variable manufacturing overhead 7.00 Fixed manufacturing overhead 7.00 Total standard cost per unit $47.00 The predetermined manufacturing overhead rate is $14 per direct labor hour ($14.00 ÷ 1.0). It was computed from a master manufacturing overhead budget based on normal production of 5,400 direct labor hours...
Rogen Corporation manufactures a single product. The standard cost per unit of product is shown below. Direct materials-1 pound plastic at $7 per pound Direct labor-2.50 hours at $11.80 per hour Variable manufacturing overhead Fixed manufacturing overhead Total standard cost per unit $ 7.00 29.50 17.50 17.50 $71.50 The predetermined manufacturing overhead rate is $14 per direct labor hour ($35.00 = 2.50). It was computed from a master manufacturing overhead budget based on normal production of 13,250 direct labor hours...
*Problem 23-1A Rogen Corporation manufactures a single product. The standard cost per unit of product is shown below. $ 7.00 Direct materials-1 pound plastic at $7 per pound Direct labor-1.00 hours at $11.65 per hour Variable manufacturing overhead Fixed manufacturing overhead 11.65 7.00 7.00 $32.65 Total standard cost per unit The predetermined manufacturing overhead rate is $14 per direct labor hour ($14.00 – 1.00). It was computed from a master manufacturing overhead budget based on normal production of 5,300 direct...
Rogen Corporation manufactures a single product. The standard cost per unit of product is shown below. Direct materials—1 pound plastic at $6.00 per pound $ 6.00 Direct labor—2.0 hours at $11.85 per hour 23.70 Variable manufacturing overhead 12.00 Fixed manufacturing overhead 12.00 Total standard cost per unit $53.70 The predetermined manufacturing overhead rate is $12.00 per direct labor hour ($24.00 ÷ 2.0). It was computed from a master manufacturing overhead budget based on normal production of 11,800 direct labor hours...
Rogen Corporation manufactures a single product. The standard cost per unit of product is shown below. Direct materials-1 pound plastic at 58 per pound Direct labor-2.00 hours at $12.15 per hour Variable manufacturing overhead Fixed manufacturing overhead Total standard cost per unit $8.00 24.30 12.00 8.00 $52.30 The predetermined manufacturing overhead rate is $10 per direct labor hour ($20.00 - 2.00). It was computed from a master manufacturing overhead budget based on normal production of 11,200 direct labor hours (5,600...
Rogen Corporation manufactures a single product. The standard cost per unit of product is shown below. Direct materials-1 pound plastic at $7 per pound Direct labor-1.50 hours at $11.10 per hour Variable manufacturing overhead Fixed manufacturing overhead Total standard cost per unit $7.00 16.65 11.25 6.75 $41.65 The predetermined manufacturing overhead rate is $12 per direct labor hour ($18.00 - 1.50). It was computed from a master manufacturing overhead budget based on normal production of 8,850 direct labor hours (5,900...
Rogen Corporation manufactures a single product. The standard cost per unit of product is shown below. Direct materials—3 pound plastic at $6.00 per pound $ 18.00 Direct labor—1.5 hours at $11.00 per hour 16.50 Variable manufacturing overhead 10.50 Fixed manufacturing overhead 7.50 Total standard cost per unit $52.50 The predetermined manufacturing overhead rate is $12 per direct labor hour ($18.00 ÷ 1.5). It was computed from a master manufacturing overhead budget based on normal production of 7,800 direct labor hours...
Rogen Corporation manufactures a single product. The standard cost per unit of product is shown below. Direct materials—1 pound plastic at $6.00 per pound $ 6.00 Direct labor—2.0 hours at $11.85 per hour 23.70 Variable manufacturing overhead 12.00 Fixed manufacturing overhead 12.00 Total standard cost per unit $53.70 The predetermined manufacturing overhead rate is $12.00 per direct labor hour ($24.00 ÷ 2.0). It was computed from a master manufacturing overhead budget based on normal production of 11,800 direct labor hours...
Question 3 Rogen Corporation manufactures a single product. The standard cost per unit of product is shown below. Direct materials-1 pound plastic at $6.00 per pound Direct labor-0.5 hours at $11.90 per hour Variable manufacturing overhead Fixed manufacturing overhead Total standard cost per unit 6.00 5.95 3.00 5.00 $19.95 The predetermined manufacturing overhead rate is $16.00 per direct labor hour ($8.00 – 0.5). It was computed from a master manufacturing overhead budget based on bor hours (5,200 units) for the...