Material Qty per unit SQ/

No of Units/ Total Material/

Standard Data Hours per unit SH
No of Hours Total Hours
(Total Material/No of Units)

DM 1900 5.6
DL 2850 1.5
VOH 2850 1.5

Std Qty allowed for actual production (No of actual units Produced x Std Qty per Unit) SQ
Std hours allowed for actual production (No of actual units produced x Std hour per Unit) SH
Std Overhead Cost for actual production (Std Hours x Std OH per unit)

Material Qty per unit AQ/

No of Units/ Total Material/
Actual Data Hours per unit AH
No of Hours Total Hours
(Total Material/No of Units)

DM 2000 12000 6.00

DL 2800 2800 1.40
VOH 2800 2800 1.40

Actual Quantity allowed for actual production (No. of Units Produced x Act Qty Per Unit) AQ

Actual Quanitity Purchased 12000

 Price per Qty SP/
Rate per Hour SR/
Cost
Over head Rate SRO
(Total cost/total quantity)

4 22.4
6 9
2.4 3.6
Total 35

11200
3000
7200

Price Per Qty Unit AP/

Rate per hour AR/
Cost
Over head Rate ARO
(Total cost/total quantity)

3.80 22.8
6.50 9.1
2.50 3.5
Total 35.4

12000
SP Std Price per unit for actual production
SQ Standard quanity allowed for actual production
SR Standard Rate per unit hour
SH Standard hours allowed for actual production
SRO Standard Rate of overhead

AP Actual Price per unit for actual production

AQ Actual quantity used for actual production
AR Actual rate per hour
AH Actual total hours for actual production
ARO Actual rate per hour
AQP Actual Quantity Purchased
 4 Direct Material Variance
11200 DM Price Variance (SP-AP)xAQP
6 DM Quantity Variance (SQ-AQ)xSP
3000 Total DM Variance Total
2.4 Direct Labour variance
DL Rate Variance (SR-AR)xAH
DL Efficiency Variance (SH-AH)xSR
3.8 Total DL Variance Total
12000 Variable Maunfacturing Overhead Variance
6.5 VMO Spending/ Rate Variance (SRO-ARO)xAH
2800 VMO Efficiency Varinace (SH-AH)xSRO
2.5 Total VMO Variance Total
12000
 2400
-3200
-799.999999999998

-1400
1200
-200

-280
480
200