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Marvel Parts, Inc., manufactures auto accessories. One of the company\'s product

ID: 2513720 • Letter: M

Question

Marvel Parts, Inc., manufactures auto accessories. One of the company's products is a set of seat covers that can be adjusted to fit nearly any small car. The company has a standard cost system in use for all of its products. According to the standards that have been set for the seat covers, the factory should work 1,000 hours each month to produce 2,000 sets of covers. The standard costs associated with this level of production are Per Set of Covers Direct materials Direct labor Variable manufacturing overhead (based on direct labor-hours) Total $ 8,000 S 3.400 $41.400 $20.70 4.00 1.70 $26.40 During August, the factory worked only 1,050 direct labor-hours and produced 2,400 sets of covers. The following actual costs were recorded during the month

Explanation / Answer

Standard Actual Particulars Qty/ hours Rate amount Qty/ hours Rate amount Materials              7,200.00                      6.90            49,680.00              7,500.00                  6.4000            48,000.00 Labour              1,200.00                      8.00              9,600.00              1,050.00                  9.6000            10,080.00 Overhead              1,200.00                      3.40              4,080.00              1,050.00                  4.8000              5,040.00 Actual output              2,400.00 Materials reqd (2400 * 3)              7,200.00 Labour hrs reqd (1000/2000 * 2400)              1,200.00 Standard price of material = 20.70/3                      6.90 Standard price of labour = 4/.50                      8.00 Standard price of variable overhead = 1.70/.50                      3.40 DMPV = (SP-AP)*AQ purchased DMPV = (6.90 - 6.40)7500 DMPV = 3750 F DMQV= (SQ-AQ)SP DMQV= (7200 - 7500)6.90 DMQV= 2070 U DLRV= (SR-AR)AH DLRV= (8 - 9.60)1050 DLRV= 1680 U DLEV = (SH-AH)SR DLEV = (1200 - 1050)8 DLEV = 1200 F VORV = (SR-AR)AH VORV = (3.40 - 4.80)1050 VORV = 1470 U VOEV = (SH-AH)SR VOEV = (1200 - 1050)3.40 VOEV = 510 F

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