Hilton C9-43

C P
Sales budget 450000 650000

Production budget
Beginning inventory 10000 20000
Ending inventory 5000 15000
Inventory sold 500000 500000
Boxes manufactured 495000 495000

RM
Batch size 4950 4950

#pounds of paperboard 148500 346500

Paperboard beginning inventory 15000
Paperboard ending inventory 5000
Purchases 485000
Cost 97000

#pounds corru medium 99000 148500

CM beg inventory 5000
CM ending inventory 10000
Purchases 252500
Cost 25250

DL C P
Batch size 4950 4950
#hrs 1237.5 2475
Cost 14850 29700
Mcgraw Ex12.3

Price 8640 Price variance

Qb 36000 -360
AP 0.24
SP 0.25
AQ 30000 15000 15000
SQ 14000 15500
250 -125
Qty variance
RM 1500
WIP 7375
Qty varian 125

Total 8640
Mcgraw 12.4

Total 150000 U

Qb 1000000
RM 100000 8.78E+11
WIP 200000
FG 150000 qs
COGS 550000

Sp 1.3333333
Qa 925000
qty varian 1033333.3
Howard binding
5000 8000
Large Small
Cloth qb 35000
Qty/unit 3 2 Price 10850
Price/f 0.3 0.3 P/f 0.31
At purchase
Ring Pa 0.31
qty/unit 1 1 Ps 0.3
P/unit 0.12 0.12 Variance 350

DL
Hrs 0.15 0.1
Wage 6 6

Actuals
Cloth 16000 15500 RM 1050
Qty/unit 3.2 1.9375
P/unit 0.31 0.31
Qty variance 0.06 -0.01875
Price variance 0.032 0.019375
160 155 315
Ring 5000 8000

DL
Hrs 800 780
Wage 5.8 6.1
Hrs/unit 0.16 0.0975
Hrs variance 0.06 -0.015
Wage variance -0.032 0.00975
At purchase
Domingo Cigars

Govt Cigar roller /hr 2.5

Factory Effective rate 3

P C Ch
Time 3 4 6
Rate 20 15 10
Piece rate 0.15 0.2 0.3
Tbacco/cigar 6 10 20
Price/gram 0.2 0.2 0.2

Actuals
p c ch
Cigars 115000 125000 60000
Std qty(grams) 690000 1250000 1200000
Qty diff 50000 110000 200000
QTY variance 10000 22000 40000
Actual hrs 4900 7000 5600
Std hrs 5750 8333.3333 6000
hrs diff -850 -1333.333 -400
efficiency varian -2550 -4000 -1200
Amount paid 17250 25000 18000
Effective wage ra 3.5204081633 3.5714286 3.2142857
tobacco grams 740000 1360000 1400000

0.23 0.23 0.23

Qty variance
Tobacco price va 105000
Rust Belt mufflers

s d m
expected installation 15000 22500 10000 material/intsllation 60
actual installation 14500 22250 11500 DL Hr 1
material costs 710500 1346125 759000 st labour rate 11.8
DL hrs 11600 21138 12650
actual lbour rate 11 12 13

Material/installation 49 61 66
Cost variance -159500 11125 69000
QTY variance -30000 -15000 90000

DL hrs 0.8 0.950022 1.1 127600

Wage variance -9280 4227.6 15180
Hrs variance -34220 -13121.6 13570
171100 -43500
Pizza 12000

Dough Std Actuals

Qty 0.5 6000 6800 1600 U
Price 2 2 1.9 -680 F
12000 12920

Labour
Hrs 0.25 0.266667 3200 26400 1600 U
Rate 8 8.25 800 U