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1、AfinancialanalysisreportforTricolplcOutcome3and4Class;10E6Name:MabodaSCN:125099297CandidateNum:22IntroductionTooperatebetterinfinancialaspect,themanagementofTricolplcaskedmetoanalyzetheirfinancialconditionthenmakerecommendationsforthem.FindingsPartA(ⅰ)Flexbudgetinlin
2、ewithactualactivityTricolplcFlexedBudgetforJuneOriginalbudgetFlexedbudgetActualresultsVariance2000units1600units1600unitsF/A￡￡￡￡Directmaterial80,00064,00061,6002,400FDirectlabor36,00028,80035,2006,400AVariableproductionoverhead4,0003,2003,2000FixedcostDepreciation1,5
3、001,5001,5000Rentandrates2,5002,5002,5000Administrationoverhead2,0002,0002,200200AInsurancecosts2,2002,2002,400200ATotal128,200104,200108,6004,400A(ⅱ)VariancescalculationDirectmaterialtotalvariance(Standardunitsofactualproduction*standardprice)－(actualquantity*actual
4、price)(4kg*1,600*￡10)－￡61,600=￡2,400(F)Rateofsignificance:(3.75%)DirectmaterialusagevarianceStandardprice*(standardunitsofactualproduction－actualquantity)￡10*[(4kgⅹ1,600)－5,600kg]=￡8,000(F)Rateofsignificance(12.5%)DirectmaterialpricevarianceActualquantity*(standardpr
5、ice－actualprice)5,600kg*[￡10－(￡61,600/5,600kg)]=￡(5,600)(A)Rateofsignificance:(8.75%)Directlabourtotalvariance(Standardhoursofactualproduction*standardrateph)-(actualhours*actualrateph)[(2hrs*1,600)*￡9]－￡35,200=￡(6,400)(A)Rateofsignificance:(22.22%)Directlaboureffici
6、encyvarianceStandardrateph*(standardhoursofactualproduction－actualhours)￡9*(2hrs*1,600－3,520hrs)=(2,880)(A)Rateofsignificance:(10%)DirectlabourratevarianceActualhours*(standardrateph–actualrateph)3,520hrs*(￡9*－￡35,200/3,520hrs)=￡(3,520)(A)Rateofsignificance:(12.22%)T
7、otaloverheadvarianceTotalstandardoverheadforactualproduction－totalactualoverheads(￡18,000/12+￡2,500+￡2,200+￡2,000)-(￡1,500+￡2,500+￡2,200+￡2,400)=￡(400)(A)Rateofsignificance:(3.5%)(ⅲ)Reportaboutvariances²DirectmaterialvarianceThedirectmaterialtotalvariancecanbeanalyze
8、dintwoaspectswhicharedirectmaterialvolumeanddirectmaterialprice.Forvolumeside,ascalculatedabove,thebudgetvolumeis6400kg;theactualvo
