Flexible Overhead Budget Example of Flexible overhead budget Normal Rate/Hr. Normal Time Actual Standard XNormal production x Actual production 1.2 hrs. Time Time 2,500 prs. 1.2 hrs. 2,800 prs. 3,360...


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Flexible Overhead Budget<br>Example of Flexible<br>overhead budget<br>Normal<br>Rate/Hr.<br>Normal<br>Time<br>Actual<br>Standard<br>XNormal production<br>x Actual production<br>1.2 hrs.<br>Time<br>Time<br>2,500 prs.<br>1.2 hrs.<br>2,800 prs.<br>3,360<br>HOURS<br>3,000<br>3,200<br>Fixed overhead<br>Variable overhead<br>Total overhead<br>P10.00<br>40.00<br>P50.00<br>P30,000<br>120,000<br>P150,000<br>P30,000<br>128,000<br>P158,000<br>P30,000<br>134,400<br>P164,400<br>

Extracted text: Flexible Overhead Budget Example of Flexible overhead budget Normal Rate/Hr. Normal Time Actual Standard XNormal production x Actual production 1.2 hrs. Time Time 2,500 prs. 1.2 hrs. 2,800 prs. 3,360 HOURS 3,000 3,200 Fixed overhead Variable overhead Total overhead P10.00 40.00 P50.00 P30,000 120,000 P150,000 P30,000 128,000 P158,000 P30,000 134,400 P164,400
Exercise 6-14<br>Silva Plastics Company has established standard cost for a unit of manufactured<br>product as follows:<br>Materials (3 kgs. @ P9)<br>Labor (1 hour @ P84)<br>Variable overhead (1 hour @ P24)<br>Fixed overhead (1 hour @ P36)<br>P27.00<br>84.00<br>24.00<br>36.00<br>Total standard unit cost<br>P171.00<br>At normal operating capacity, 100,000 units of product should be manufactured<br>in a year. Costs data pertaining to the operations for the year are summarized below:<br>Materials purchased (200,000 kgs.)<br>Materials used in production<br>P1,908,000<br>185,000 kgs.<br>58,000<br>P90.00 per<br>Labor hours<br>hour<br>Labor rate<br>P1,380,000<br>Factory overhead- Variable<br>Fixed<br>P3,600,000<br>During the year, 60,000 units of product were put into production and were<br>completed. There were no units in process at the beginning or at the end of the year.<br>There are also no inventories of raw materials or finished goods at the beginning of<br>the year.<br>REQUIRED:<br>1. Determine the materials and labor variances graphically and by formula,<br>2. Prepare the flexible overhead budget using the format of page 217.<br>3. Determine the overhead variances using the 2-way method.<br>

Extracted text: Exercise 6-14 Silva Plastics Company has established standard cost for a unit of manufactured product as follows: Materials (3 kgs. @ P9) Labor (1 hour @ P84) Variable overhead (1 hour @ P24) Fixed overhead (1 hour @ P36) P27.00 84.00 24.00 36.00 Total standard unit cost P171.00 At normal operating capacity, 100,000 units of product should be manufactured in a year. Costs data pertaining to the operations for the year are summarized below: Materials purchased (200,000 kgs.) Materials used in production P1,908,000 185,000 kgs. 58,000 P90.00 per Labor hours hour Labor rate P1,380,000 Factory overhead- Variable Fixed P3,600,000 During the year, 60,000 units of product were put into production and were completed. There were no units in process at the beginning or at the end of the year. There are also no inventories of raw materials or finished goods at the beginning of the year. REQUIRED: 1. Determine the materials and labor variances graphically and by formula, 2. Prepare the flexible overhead budget using the format of page 217. 3. Determine the overhead variances using the 2-way method.
Jun 10, 2022
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