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1、PartA(i)TricolplcFlexedBudgetForJuneOriginalBudget2,000unitsFlexedBudget1,600unitsActualresults1,600unitsVarianceF/A￡￡￡￡DirectMaterial80,00064,00061,6002,400FDirectLabour36,00028,80035,2006,400AVariableProductionOverheads4,0003,2003,2000InsuranceCosts2,2002,2002,400200ADepreciatio
2、n15,0001,5001,5000RentandRates2,5002,5002,5000AdministrationOverheads2,0002,0002,200200ATotal104,200108,6004,400A(ii)Directmaterialtotalvariance(standardunitsofactualproduction×standardprice)–(actualquantity×actualprice)[(4kg×1600)×￡10]–￡61600=￡64000–￡61600=￡2400(F)Theratefordirec
3、tmaterialtotalvariancesis£2,400/£64,000×100%=3.75%＞3%Directmaterialpricevarianceactualquantity×(standardprice－actualprice)=5600kg×(￡10-￡11)=5600kg×￡1=5600(A)Therateofdirectmaterialpricevarianceis£5,600/£64,000×100%=8.75%＞3%Directmaterialusagevariancestandardprice×(standardunitsofa
4、ctualproduction-actualunits)=￡10×(4kg×1600-5600kg)=￡10×800kg=￡8000(F)Therateofdirectmaterialusagevarianceis£8,000/£64,000×100%=12.5%＞3%Note:Whenaddingthepriceandusagevariancestheresultmustequalthetotalvariance.Therefore,￡5600(A)(price)＋￡8000(F)(usage)=￡2400(F)(total).Directlabourt
5、otalvariance(standardhoursofactualproduction×standardrateph)－(actualhours×actualrateph)[(2h×1600)×￡9]－(3520h×￡10)=(3200h×￡9)－￡35200=￡28800－￡35200=￡6400(A)Therateofdiretclabourvarianceis6400/28800×100%=22.2%＞3%Directlabourratevarianceactualhours×(standardrateph－actualrateph)3520h×(
6、￡9－￡10)=3520h×￡1=￡3520(A)Therateofdirectlabourratevarianceis£3,520/£28,800×100%=12.2%＞3%Directlabourefficiencyvariancestandardrateph×(standardhoursofactualproduction－actualhours)￡9×[2h×1600－3520h]=￡9×(3200h－3520h)=￡9×320h=￡2880(A)Therateofdirectlabourefficiencyvarianceis£2,880/£28
7、,000×100%=10%＞3%Note:Whenaddingrateandefficiencyvariancestheresultmustequalthetotalvariance.Therefore,￡3520(A)(rate)＋￡2880(A)(efficiency)=￡6400(A)(total).Overheadtotalvariance(standardinsurancecost－actualinsurancecost)＋(standardadministrationoverheads－actualadministrationoverheads
8、)(￡2200－￡2400)＋(￡2000－￡2200)=￡200
