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ounySTUDENTS Chapter 10 s using significant memory Closing it may improve the re

ID: 2433576 • Letter: O

Question

ounySTUDENTS Chapter 10 s using significant memory Closing it may improve the responsiveness of your Mac. opter 10 Help Save& ExitSub Check my wor Case 10-17 Working Backwards from Variance Data [LO10-1, LO10-2, LO10-3 itex, Inc. manufactures a popular consumer product and it has provided the following data excerpts from its standard cost system (1) Standard Oaantity or Direet 1abor Varlable manufacturing overhead 2-10 pounds 16-30 per pound 1.00 hours $15.10 pez hour ud15 15.10 1.00 hours 9.50 per hour.0 total standard cost per unit 226,500 3.200 $15,100 142,500 s 4,000 Variable manufacturing overhead Applied to Work in Process during the period The company's manufacturing overhead cost is applied to production on the basis of direct labor-hours All of the materials purchased during the period were used in production. Work in process inventories are insignificant and can be ignored Required: 1 How many units were produced last period? 2. How many pounds of direct material were purchased and used in production? 3 What was the actual cost per pound of materia? (Round your answer to 2 decimal places.) 5

Explanation / Answer

Working:

Price variance= ( Standard price- Actual price)* actual quantity

Quantity variance = (Standard quantity- actual Quantity)*Standard price

or, (32,600)= {(2.1*15000)-Actual quantity}*14.3

Solving the equation Actual quantity=33,779.72pounds

Taking the actual quantity value in price variance formula

9,715= ( 14.3- Actual price)* 33,779.72

thereby solving the equation Actual price=$14.01/pound

Rate variance= ( Standard rate- Actual rate)* actual hours

Efficiency variance = (Standard hours- actual hours)*Standard rate

or, (15,100)=(15,000-actual hours)*15.1

solving the equation actual hours= 16,000labour hours

Taking the actual hours value in rate variance formula

Rate variance= ( Standard rate- Actual rate)* actual hours

or, (3,200)=(15.1*16000)-actual rate*16000

solving the equation we have actual rate = $15.3/labour hr

Answer to question2:

Direct material purchased and used in production=33,779.72pounds

Answer to question 3:

Actual cost per pound of material =

$14.01/pound

Answer to question 4:

Actual direct labour hours = 16,000

Answer to qusetion 5:

Actual rate paid =$15.3/labour hour

As per the answering policy I've answered the first 4 questions