1.

Selling Price Variance

Selling price
variance, feb
1988
product
a b c total
Actual volume
(units)
120 130 150 400
Actual price per
unit
0,95 1,90 2,80
Budget price per
unit
1 2 3
Actual
over/(under)
budget per unit
(0,05) (0,10) (0,20)
Favorable
/(unfavourable)
price variance
(6) (13) (30) (49)


Selling price
variance, feb
1988
product
A b c total
Actual volume
(units)
90 70 80 240
Actual price per
unit
1,10 2,10 3,15
Budget price per
unit
1 2 3
Actual
over/(under)
budget per unit
0,10 0,10 0,15
Favorable
/(unfavourable)
price variance
9 7 12 28

2. Mix and volume variance
produk Actual volume Budgeted
volume
Difference Unit
contribution
Variance
A 120 100 20 0,20 4
B 130 100 30 0,90 27
C 150 100 50 ,1,20 60
Total 400 91

produk Actual volume Budgeted
volume
Difference Unit
contribution
Variance
A 90 100 (10) 0,20 (2)
B 700 100 (30) 0,90 (27)
C 80 100 (20) 1,20 (24)
Total 240 (53)

3. Mix variance
Product Budgeted
proportion
Budgeted
mix at
actual
volume
Actual sales Difference Unit
contribution
Variance
A 1/3 133 120 (13) 0,20
B 1/3 133 130 (3) 0,90
C 1/3 133 150 17 1,20
400 400



i. Summary performance report dan analysis of variance
Summary performance report Feb-88 Mar-88
Actual profit 59 85
Budgeted profit 80 80
variance (21) 5

Analysis of variance favorable / (unfavorable) Feb-88 Mar-88
Revenue variances (E)
Price (49) 28
Mix 14 (7)
Volume 77 (46)
Net revenue variance 42 (25)
Variable cos variances (H)
Material (15) 6
Labor (10) 5
Variable overhead (19) 4
Net variable cost variance (43) 15
Fixed cost variances (G)
Fixed overhead (5) 5
Selling expense (7) 5
Administrative expense (8) 5
Net fixed cost variances (20) 15
variances (21) 5


Analisis Varians Laba Aktual VS Laba Anggaran
Divisi Temple Perusahaan ABC

Performance
report
Actual budget Actual vs budget
Feb-88 Mar-88 Feb-88 Mar-88
Sales 781 498 600 (181) (102)
Variable cost
of sales
552 278 370 (182) 92
Fixed
manufacturing
cost
80 70 75 (5) 5
Cost of sales 632 348 455 (187) 97
Gross profit 149 150 155 (6) (199)
Selling
expense
57 45 50 (7) 5
Administrative
expense
33 20 25 (8) (5)
Net profit 59 85 80 (21) 5

Permasalahan 2. PERUSAHAAN CROCKER
ANALISIS VARIANS LABA AKTUAL VS LABA ANGGARAN
Budget Actual Variance
Sales 2500 2160 (340)
Standard cost of sales 1620 1420 200
Gross profit 880 0 (880)
Selling expense 250 290 (40)
Research and development
expense
300 250 50
Administrative expense 120 110 10
Total expense 670 650 20
Net profit (loss) before taxes 210 (650) (860)