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1- Ortman Corporation makes a product with the following standard costs: The com

ID: 2591951 • Letter: 1

Question

1- Ortman Corporation makes a product with the following standard costs:


The company reported the following results concerning this product in May:

The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased.

The variable overhead rate variance for May is:

a- $498 F

b- $498 U

c- $495 F

d- $495 U

2- Gilder Corporation makes a product with the following standard costs:


The company reported the following results concerning this product in June:

The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased.

The materials price variance for June is:

a- $11,904 F

b- $11,904 U

c- $11,674 U

d- $11,674 F

My answer was 11904 U but it was incorrect.

Standard Quantity or Hours Standard Price or Rate Direct materials 6.3 liters $8.00 per liter Direct labor 0.8 hours $13.00 per hour Variable overhead 0.8 hours $1.00 per hour

Explanation / Answer

1. Variable overhead rate variance = (Standard rate-actual rate)actual hours

= (1-.50)990

Variable overhead rate variance = 495 Favourable

2. Material price variance =(Standard price-actual price)actual quantity

= (13*29768-375080)

Material price variance = 11904 F

so answer is a) $11904 F