PROBLEM 1

Total Actual Total Standard

AQ * AP AQ * SP SQ * SP
49,937.50 52,875.00 55,125.00
Price Quantity
2,937.50 2,250.00
Favorable Favorable
Total
5,187.50
Favorable
5,187.50

Point-of-Purchase Model

52,275.00 55,350.00 52,875.00

Price
3,075.00
Favorable

Total Actual Total Standard

AQ * AP AQ * SP SQ * SP
176,460.00 177,325.00 179,375.00
Rate Efficiency
865.00 2,050.00
Favorable Favorable
Total
2,915.00
Favorable
2,915.00

PROBLEM 2

Variable Overhead

Total Actual Total Standard

AQ * AP AQ * SP SQ * SP
29,950.00 22,000.00 24,200.00
Spending Efficiency
7,950.00 2,200.00
Unfavorable Favorable
Total
5,750.00
Unfavorable
 5,750.00

Fixed Overhead

Total Actual Total Applied

AQ * AP Budgeted Fixed OH SQ * SP
42,300.00 35,970.00 29,040.00
Spending Volume
6,330.00 6,930.00
Unfavorable Unfavorable
Total
13,260.00
Unfavorable
13,260.00

One-Variance

72,250.00 53,240.00
Total
19,010.00
Unfavorable
19,010.00

Two-Variance

72,250.00 60,170.00 53,240.00

Budget/Controllable Volume/Non-controllable
12,080.00 6,930.00
Unfavorable Unfavorable
12,080.00 6,930.00
Total
19,010.00
Unfavorable
19,010.00

Three-Variance

72,250.00 57,970.00 60,170.00

Spending Efficiency
14,280.00 2,200.00
Unfavorable Favorable
14,280.00 2,200.00

Four-Variance

72,250.00 64,300.00 57,970.00

Spending - VOH Spending - FOH
 7,950.00 6,330.00
Unfavorable Unfavorable
7,950.00 6,330.00
 6
6
6
6
6
3
5
7
9
54

55,125.00
Quantity
2,250.00
Favorable
 53,240.00
Volume
6,930.00
Unfavorable
6,930.00

60,170.00 53,240.00
Efficiency Volume
 2,200.00 6,930.00
Favorable Unfavorable
2,200.00 6,930.00