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lordcaos066
30.10.2021 •
Business
Cost-volume-profit analysis helps managers predict how changes in and levels affect income.
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Ответ:
$328 unfavorable and $152 unfavorable
Explanation:
a. The computation of the material price variance is shown below:
= Actual Quantity × (Standard Price - Actual Price)
= 8,200 × ($0.80 - $6,888 ÷ 8,200)
= 8,200 × ($0.80 - $0.84)
= 8,200 × $0.04
= $328 unfavorable
b. The computation of the material quantity variance is shown below:
= Standard Price × (Standard Quantity - Actual Quantity)
= $0.80 × (8 × 870 - 7,150)
= $0.80 × (6,960 - 7,150)
= $0.80 × 190
= $152 unfavorable