HND财政预算答案
7页1、Part A(i)Tricol plcFlexed BudgetFor JuneOriginal Budget2,000 unitsFlexed Budget1,600 unitsActual results1,600 unitsVarianceF/ADirect Material80,00064,00061,6002,400FDirect Labour36,00028,80035,2006,400AVariable Production Overheads4,0003,2003,2000Insurance Costs2,2002,2002,400200ADepreciation15,0001,5001,5000Rent and Rates2,5002,5002,5000Administration Overheads2,0002,0002,200200ATotal104,200108,6004,400A(ii)Direct material total variance(standard units of actual productionstandard price) (actua
2、l quantityactual price)(4kg1600)10 61600= 64000 61600=2400 ( F )The rate for direct material total variances is 2,400/ 64,000100%=3.75%3%Direct material price variance actual quantity( standard priceactual price) =5600kg( 10- 11) =5600kg1 =5600 (A)The rate of direct material price variance is 5,600/ 64,000100%=8.75%3%Direct material usage variance standard price(standard units of actual production-actual units) =10(4kg1600-5600kg) =10800kg =8000 (F) The rate of direct material usage variance is
3、8,000/ 64,000100%=12.5%3%Note: When adding the price and usage variances the result must equal the total variance. Therefore, 5600(A) (price)8000(F) (usage) = 2400(F) (total).Direct labour total variance ( standard hours of actual productionstandard rate ph) (actual hoursactual rate ph) (2h1600)9 (3520h10) =(3200h9)35200 =28800 35200 =6400(A)The rate of diretc labour variance is 6400/28800100%=22.2%3%Direct labour rate variance actual hours( standard rate phactual rate ph) 3520h(910) =3520h1 =35
4、20(A)The rate of direct labour rate variance is 3,520/ 28,800100%=12.2%3%Direct labour efficiency variance standard rate ph ( standard hours of actual production actual hours) 92h16003520h =9(3200h3520h) =9320h =2880(A)The rate of direct labour efficiency variance is 2,880/ 28,000100%=10%3%Note: When adding rate and efficiency variances the result must equal the total variance. Therefore, 3520(A) (rate)2880(A) (efficiency) = 6400(A) (total).Overhead total variance (standard insurance costactual
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