Filler

Liner
Std. Labor Time
Std. Labor Rate per Hr.
Planned Production

Actual Production

Filler
Liner

Light Coats
Heavy Coats
Light Coats
Heavy Coats

Standard Quantity
Light Coats
Heavy Coats
2.5
5
4.5
8.5
0.3
0.5
13.3
14.5
4,000
6,000

4,500
Actual Price per Unit
1.1
6.45

5,000
Actual Qty. Used
37,500
62,000

Actual Labor Rate

Actual Labor Hours
13.2
1,300
14.75
2,450
Standard Labor Rate Standard Labor Hours
13.3
1,200
14.5
3,000

Part A
Std. Price per unit
1.15
6.4

Filler
Liner

Material Price Variance

-1875
3100

Net

1225

Part B
Filler
Liner

Material Usage Variance

-2875
-44800

Net

Net Standard Qty used

40,000
69,000

-47675

Part C
Overall Materials Variance
Filler

-4750

Liner
Net

-41700
-46450

Part D
Labor Rate Variance
Filler
Liner
Net

-130
612.5
482.5

Part E
Filler
Liner
Net

Labor Efficiency Variance

1330
-7975
-6645

Part F
Overall Labor Variance
Filler
Liner
Net

1200
-7362.5
-6162.5