Academic Integrity: tutoring, explanations, and feedback — we don’t complete graded work or submit on a student’s behalf.

Winters company uses a standard cost system. During January, the company reporte

ID: 2351883 • Letter: W

Question

Winters company uses a standard cost system. During January, the company reported the following manufacturing variances.

Materials price variance - $1390 - U
Materials quantity variance - $810 - F
Labor Price Variance - $540 - U
Labor quantity variance - $740 - U
Overhead variance - $860 - U

In addition, 9150 units of product were sold at $8 per unit. Each unit sold had a standard cost of $6. Selling and administrative expenses were $6700 for one month.

Directions: Using the info above. Prepare an income statement for management for the month ended Jan 31 2011. (List amounts from largest positive to smallest positive followed by most negative to least negative, e.g. 15, 14, 10, -17, -5, -1. For favorable variances use either a negative sign preceding the number, e.g. -45 or parenthesis, e.g. (45). Enter all other amounts as positive amounts and subtract where necessary.)

Explanation / Answer

Net Sales                                (9,150 x $8)                             $73,200

Less: Cost of goods sold        (9,150 x $6)                             $54,900

            Standard Gross Margin                                               $18,300

Adjustment of Variances:


Materials quantity variance - $810

Materials price variance -        ($1390)
Overhead variance -                ($860 )

Labor quantity variance -        ($740)

Labor Price Variance -            ( $540)
______                        ($2,720)

Actual Gross Margin                                                 $15,580

Less: Selling and administrative expense                               $ 6,700

                        Net Income                                                     $ 8,880

                                                                                                ======

Hire Me For All Your Tutoring Needs
Integrity-first tutoring: clear explanations, guidance, and feedback.
Drop an Email at
drjack9650@gmail.com
Chat Now And Get Quote