(solution) necesito algo de ayuda en contabilidad. Ustedes son mi salvacion

necesito algo de ayuda en contabilidad. Ustedes son mi salvacion

E8-17 Calculating factory overhead: two variances

 

Dakota Manufacturing Inc. normally produces 10,000 units of product A each month. Each unit

 

requires 4 hours of direct labor, and factory overhead is applied on a direct labor hour basis.

 

Fixed costs and variable costs in factory overhead at the normal capacity are $10 and $5 per

 

unit, respectively.

 

Cost and production data for June follow:

 

Production for the month.........................................11,000 units

 

Direct labor hours used ...........................................42,000 hours

 

Factory overhead incurred for:

 

Variable costs ...................................................$48,000

 

Fixed costs ......................................................$103,000

 

a.Calculate the flexible-budget variance.

 

b.Calculate the production-volume variance.

 

c.Was the total factory overhead under- or over applied? By what amount?

 

E8-16 Calculating factory overhead: two variances

 

Montana Manufacturing Co. normally produces 10,000 units of product X each month. Each

 

unit requires 2 hours of direct labor, and factory overhead is applied on a direct labor hour

 

basis. Fixed costs and variable costs in factory overhead at the normal capacity are $5 and $3

 

per unit, respectively.

 

Cost and production data for May follow

 

Production for the month.........................................9,000 units

 

Direct labor hours used ...........................................18,500 hours

 

Factory overhead incurred for:

 

Variable costs ...................................................$28,500

 

Fixed costs ......................................................$52,000a

 

.Calculate the flexible-budget variance

 

.b.Calculate the production-volume variance.

 

c.Was the total factory overhead under- or over applied? By what amount?

 

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