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1、Part1(1)TricolplcFlexedBudgetForJuneOriginalBudgets2,000unitsFlexedBudgets1,600unitsActualresults1,600unitsVarianceF/A￡￡￡￡DirectMaterial80,00064,00061,6002,400FDirectLabor36,00028,80035,2006,400AVariableoverheads4,0003,2003,2000Depreciation1,5001,5001,5000RentandRates2,5002,5002,5000Ad
2、ministrationOverheads2,0002,0002,200200AInsurances2,2002,2002,400200ATotal128,200104,200108,6004,400A(2)Thevariancesarecalculatedasfollowed:DIRECTMATERIALTOTALVARIANCE(STANDARDUNITSOFACTUALPRODUCTION×STANDARDPRICE)—(ACTUALQUANTITY×ACTUALPRICE)[(4kg×1,600)×￡10]—￡61,600=￡64,000—￡61,600=￡
3、2,400(F)DIRECTMATERIALPRICEVARIANCEACTUALQUANTITY×(STANDARDPRICE—ACTUALPRICE)5,600kgs×(￡10—￡61,600/5,600kgs)=5,600kgs×(￡10—￡11)=￡5,600(A)DIRECTMATERIALUSAGEVARIANCE8STANDADRPRICE×(STANDARDUNITSOFACTUALPROCUTION—ACTUALUNITS)￡10×[(4kg×1,600)—5,600kgs]=￡8,000(F)DIRECTLABOURTOTALVARIANCE(S
4、TANDARDHOURSOFACTUALPRODUCTION×STANDARDRATEph)—(ACTUALHOURS×ACTUALRATEph)[(2hours×1,600)×￡9]—￡35,200=￡2,8800—￡35,200=￡6,400(A)DIRECTLABOURRATEVARIANCEACTUALHOURD×(STANDARDRATEp.h.—ACTUALRATEph)3,520hrs×(￡9—￡35,200/3,520hrs)=3,520hrs×(￡9—￡10)=￡3,520(A)DIRECTLABOUREFFICIENCYVARIANCEACTUA
5、LHOURS×(STANDARDHOURSOFACTUALPRODUCTION—ACTUALHOURS)￡9×[(2hours×1,600)—3,520hrs]=￡9×320=￡2,880(A)OVERHEADTOTALVARIANCETotalStandardOverheadforactualproduction—TotalActualOverheads￡2×1,600+￡2,000+￡2,500+￡1,500+￡2,200—(￡3,200+￡2,200+￡2,500+￡1,500+￡2,400)=400(A)(3)Inthefirstpart,wehavecal
6、culatedcostvariancesforTricolplcatJune.Ittotallyproduced4,400adversevariancethatinclude￡2,400favorablematerialvariance,￡6,400adverselaborvarianceand￡400adverseoverheadsvariance.Allthesevarianceshaveexceededtherateofsignificanceof3%.Directmaterialtotalvariancecanbedividedintotwocomponen
7、ts:thedirectmaterialusagevarianceandthedirectmaterialpricevariance.Directmaterialtotalvarianceof8TricolplcinJuneis￡2,400(F)withtherateofsignificanceof3.75%(ThelevelofsignificanceofDirectMaterialTotalVariance=400/64,000=3.75%).Thedirectmaterialusagevarianceisthefavorablevariancesin￡8,
