加里森第十四版管理会计课后题答案CH10Word文档格式.docx

加里森第十四版管理会计课后题答案CH10Word文档格式.docx

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1.

Numberofchoppingblocks

4,000

Numberofboardfeetperchoppingblock

×

2.5

Standardboardfeetallowed

10,000

Standardcostperboardfoot

$1.80

Totalstandardcost

$18,000

Actualcostincurred

$18,700

Standardcostabove

18,000

Spendingvariance—unfavorable

$ 

700

2.

StandardQuantityAllowed

forActualOutput,

atStandardPrice

（SQ×

SP）

ActualQuantityofInput,

（AQ×

atActualPrice

AP）

10,000boardfeet×

$1.80perboardfoot

=$18,000

11,000boardfeet×

=$19,800

Materialsquantityvariance=$1,800U

Materialspricevariance=$1,100F

Spendingvariance=$700U

Alternatively,thevariancescanbecomputedusingtheformulas:

Materialsquantityvariance=SP（AQ–SQ）

=$1.80perboardfoot（11,000boardfeet–10,000boardfeet）

=$1,800U

Materialspricevariance=AQ（AP–SP）

=11,000boardfeet（$1.70perboardfoot*–$1.80perboardfoot）

=$1,100F

*$18,700÷

11,000boardfeet=$1.70perboardfoot.

Exercise10-2（20minutes）

Numberofmealsprepared

6,000

Standarddirectlabor-hourspermeal

×

0.20

Totaldirectlabor-hoursallowed

1,200

Standarddirectlaborcostperhour

$9.50

Totalstandarddirectlaborcost

$11,400

$11,500

Totalstandarddirectlaborcost（above）

11,400

Spendingvariance

100

Unfavorable

StandardHoursAllowed

atStandardRate

（SH×

SR）

ActualHoursofInput,

（AH×

atActualRate

AR）

1,200hours×

$9.50perhour

=$11,400

1,150hours×

=$10,925

$10.00perhour

=$11,500

Laborefficiencyvariance

=$475F

Laborratevariance

=$575U

Spendingvariance=$100U

Laborefficiencyvariance=SR（AH–SH）

=$9.50perhour（1,150hours–1,200hours）

=$475F

Laborratevariance=AH（AR–SR）

=1,150hours（$10.00perhour–$9.50perhour）

=$575U

Exercise10-3（20minutes）

Numberofitemsshipped

140,000

Standarddirectlabor-hoursperitem

0.04

5,600

Standardvariableoverheadcostperhour

$2.80

Totalstandardvariableoverheadcost

$15,680

Actualvariableoverheadcostincurred

$15,950

Totalstandardvariableoverheadcost（above）

15,680

Spendingvariance

270

5,600hours×

$2.80perhour

=$15,680

5,800hours×

=$16,240

$2.75perhour*

=$15,950

Variableoverheadefficiencyvariance

=$560U

Variableoverheadratevariance

=$290F

Spendingvariance=$270U

*$15,950÷

5,800hours=$2.75perhour

Variableoverheadefficiencyvariance=SR（AH–SH）

=$2.80perhour（5,800hours–5,600hours）

=$560U

Variableoverheadratevariance=AH（AR–SR）

=5,800hours（$2.75perhour–$2.80perhour）

=$290F

Exercise10-4（30minutes）

Numberofunitsmanufactured

20,000

Standardlabortimeperunit

（6minutes÷

60minutesperhour）

0.10

Totalstandardhoursoflabortimeallowed

2,000

Standarddirectlaborrateperhour

$24.00

$48,000

Actualdirectlaborcost

$49,300

Standarddirectlaborcost

48,000

$1,300

2,000hours*×

$24.00perhour

=$48,000

2,125hours×

=$51,000

=$3,000U

=$1,700F

Spendingvariance=$1,300U

*20,000units×

0.10hourperunit=2,000hours

Laborefficiencyvariance=SR（AH–SH）

=$24.00perhour（2,125hours–2,000hours）

=$3,000U

Laborratevariance=AH（AR–SR）

=2,125hours（$23.20perhour*–$24.00perhour）

=$1,700F

*$49,300÷

2,125hours=$23.20perhour

Exercise10-4（continued）

3.

2,000hours×

$16.00perhour

=$32,000

=$34,000

$39,100

=$2,000U

=$5,100U

Spendingvariance=$7,100U

Variableoverheadefficiencyvariance=SR（AH–SH）

=$16.00perhour（2,125hours–2,000hours）

=$2,000U

Variableoverheadratevariance=AH（AR–SR）

=2,125hours（$18.40perhour*–$16.00perhour）

=$5,100U

*$39,100÷

2,125hours=$18.40perhour

Exercise10-5（20minutes）

1.Ifthetotallaborspendingvarianceis$330unfavorable,andift