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1. The West Division of Shekarchi Corporation had average operating assets of $6

ID: 2472399 • Letter: 1

Question

1. The West Division of Shekarchi Corporation had average operating assets of $640,000 and net operating income of $110,000 in March. The minimum required rate of return for performance evaluation purposes is 19%.

$110,000

$121,600

$20,900

$142,500

2. Landram Corporation makes a product with the following standard costs:

In March the company produced 4,700 units using 10,230 kilos of the direct material and 2,210 direct labor-hours. During the month, the company purchased 10,800 kilos of the direct material at a cost of $76,680. The actual direct labor cost was $38,233 and the actual variable overhead cost was $11,934.

The materials price variance for March is:

$940 U

$1,080 F

$1,080 U

$940 F

What was the West Division's minimum required return in March?

Explanation / Answer

Assume minimum required return in March is "x"

then x/640,000 = 19%

= 640,000*0.19 = x

x = $121,600

Material Price variance = Actual Quantity * (Actual Price - Standard Price)

= 10,800 * ((76,680/10,800) - 7) = 1,080 U