(b) Planning and operational variances
Labour rate planning variance
(Revised rate - std rate) x actual hours paid = [$14·00 – ($14·00 x 1·02)] x 37,000 = $10,360 A.
Labour rate operational variance
Revised rate x actual hours paid =$14·28 x 37,000= $528,360.
Actual cost = $531,930.
Variance = $3,570 A.
Labour efficiency planning variance
(Standard hours for actual production - revised hours for actual production) x std rate
Revised hours for each pair of gloves = 3·25 hours.
[37,800 – (12,600 x 3·25)] x $14 = $44,100 A.
Labour efficiency operational variance
(Revised hours for actual production - actual hours for actual production) x std rate
(40,950 - 37,000) x $14 = $55,300 F.
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