Question

Textron Manufacturing Inc. assembles industrial testing instruments in two departments, assembly and testing. Operating data for the current and prior year follow:

	Current Year				Prior Year
Assembly department
Actual direct labor hours per instrument		20				28
Actual wage rate per hour	$	41			$	35
Standard direct labor hours per instrument		21				27
Standard wage rate per hour	$	40			$	33
Testing department
Actual direct labor hours per instrument		10				12
Actual wage rate per hour	$	30			$	25
Standard direct labor hours per instrument		11				17
Standard wage rate per hour	$	32			$	26

The firm assembled and tested 25,000 instruments in both years.

1. Calculate the direct labor rate and efficiency variances for both departments in both years.

2. Calculate the direct labor partial operational productivity ratio for both departments in both years. (Round your answers to 4 decimal places.)

3. Calculate the partial financial productivity ratio for both departments in both years. (Round your answers to 4 decimal places.)

Answer 1

Given Rat Civnet can 35 g na)eP'r standand ung otale per boros-メ40 uskag derautmen 30 rodan eorqe d 5000 eaii TCC Total actual afrrect labor bour = ag X &5000エチ00000

Yee direct labor abo 声33 x 615000 aa075000 33:00,000 35X 100,000 &4500,000 キ&3100,000 ач 500, осо -3 3100, oo o 夕3100,000-aaa75000 Rede von are Eil cien언 vaine Masood . fiton oec lu) Total actia dired labo hons ao x 3s000 Total shandan diveck labor horhRIx a5000525000 41x 50000o 4ox500,ooo チ4OX 535000 30500,000 a0 ,000,000 & 1000,000 Rae vatfance 000,000,000 500000 (U Eficier variante 20,000,b0O at000,000 는 $1000,000 (F)

feqe No 3 - tering Repartment duct tahor variance otal actial dec tahov ho sfandancl diect labor ho (2kasoo0 300,000 チヲ800.000 รื่ 5co.coo Ecien variance 800,000-110 50,000 ニ .3 & 50,000 (F Rale vaniance 300,000 (F) ฯ500,000 $ 000,000 8800,000 Efficiereg variante 800000-880,00 e viace "7500000 800O 500,000 CF) - $300.000 (F

ca Rate vanian400,000 ,00so go 800,000 1000,000|39SO,000 : 타台ciena, Vonlaxe 8 a5000 Ahem total acti al dinccf labo houb S000

inahc SOOC 441 x 500,000 メa0500,o00 .O01a195 Teded depgtwut foaniel atic edut メas 300,000 ヲSOC-COO O.003333 Finantial Taohal Freuchiki OO 7500,๐ 30, 350,000 0,003333