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Chap 10 Q3 Dawson Toys, Ltd., produces a toy called the Maze. The company has re

ID: 2481047 • Letter: C

Question

Chap 10 Q3

Dawson Toys, Ltd., produces a toy called the Maze. The company has recently established a standard cost system to help control costs and has established the following standards for the Maze toy:

Compute the following variances for July: (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Do not round intermediate calculations. Round final answer to the nearest whole dollar.)

Dawson Toys, Ltd., produces a toy called the Maze. The company has recently established a standard cost system to help control costs and has established the following standards for the Maze toy:

Explanation / Answer

Production Unit Material units Cost per material unit                                   1.00                      7.00                                    0.33 Actual unit                           5,400.00 Qty. Price Std           37,800.00                                    0.33    12,474.00 Actual           47,250.00                                    0.31    14,647.50      2,173.50 Direct Material price Variance (AP - SP) x AQ (0.31-0.33)*47250 -0.02*47250                             (945.00) F Direct Material Usage/qty Variance (AQ - SQ) x SP (47250-37800)*0.33 9450*0.33                            3,118.50 U Total Direct Material Variance ((AP x AQ)-(SP x SQ)   14647.5-12474                            2,173.50 U Actual Quantity=AQ Standard Quantity=SQ Actual Price=AP Standard Price=SP Finished goods Q hrs. R hrs.*R                                                       1.00                          1.30           6.80                8.84                                               5,400.00                  7,020.00           6.80     47,736.00 Std                                               5,400.00                  7,520.00           7.20     54,144.00 Actual        6,408.00 U Direct Labor Rate Variance AH(AR-SR) 7520(7.2-6.8)                  3,008.00 U Direct Labor Efficiency Variance SR(AH-SH) 6.8(7520-7020)                  3,400.00 U Total Labor variance (AH*AR-SH*SR) 7520*7.2-7020*6.8                  6,408.00 U

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