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1. The James Company has reported the following information regarding its produc

ID: 2586442 • Letter: 1

Question

1. The James Company has reported the following information regarding its production costs for boots:

Actual Quantity: 600 boots

Actual Price (cost):          $5 per boot

Standard Quantity            700 boots

Standard Price (cost)        $4 per boot

Given this information,

What is the price variance (in dollars) and is it favorable or unfavorable $________________________.

What is the efficiency variance (in dollars) and is it favorable or unfavorable $_____________________.

2. The Highlander Company reported the following cost volume profit information:

Revenue             $8,000

Variable Cost                  $6,000

Fixed Cost                     $1,000

Given this information,

What is the contribution margin percentage? ____________________.

What is the breakeven amount in revenues (in dollars)? ___________________.

3. The Cicso company reported the following cost information:

Sales (2,00 units @ $20/unit)

Direct Materials:   $4/unit

Direct Labor:      $2/unit

Variable Manufacturing Overhead: $1/unit

Fixed Manufacturing Overhead: $1/unit

Variable general and administrative Expenses: $3/unit

Given this information, what is the:

Contribution Margin (in dollars) $ ______________________.

Gross Margin (in dollars) $ _____________________________.

Explanation / Answer

Dear student, only one question is allowed at a time. I am answering the first question

1)

Price variance

= Actual quantity x Actual price – Actual quantity x Standard price

= 600 x $5 – 600 x $4

= $3,000 - $2,400

= $600 Unfavorable

The variance is unfavorable as the actual price is more than the standard price

Efficiency variance

= Actual quantity x Standard price – Standard quantity x Standard price

= 600 x $4 – 700 x $4

= $2,400 - $2,800

= $400 Favorable

The variance is favorable as the actual quantity consumed is less than the standard quantity