AC Actual SP AQ Used AQ per unit SC/unit

(TAC/Actual SP) (AQ or SQ used/Actual Sales)

7164.15/229.95 31/566 *from BP*
Direct Materials:
Ground Beef 7164.15 229.95 31 0.0548 7.6800
White onion 442.30 100.00 4 0.0071 0.4300
Tomato 308.00 67.00 4 0.0071 0.3000
salt 16.00 8.00 2 0.0035 0.0100
pepper 78.00 30.00 2 0.0035 0.0700
egg 260.00 130.00 2 0.0035 0.1000
garlic 64.00 32.00 2 0.0035 0.0700
yeast 111.10 111.10 1 0.0018 0.1300
cheese 1204.70 241.00 4 0.0071 1.1200
flour 1600.00 890.00 1 0.0018 1.0300
mayo 151.10 151.00 1 0.0018 0.0400
ketchup 148.95 73.00 2 0.0035 0.0600
onion powder 72.00 24.00 3 0.0053 72/660 0.1091
red onion 224.10 85.00 2 0.0035 0.3395
magic sarap 65.70 32.85 2 0.0035 0.0995
sugar 64.00 64.00 1 0.0018 0.0970
butter 430.75 52.45 8 0.0141 0.6527
TOTAL 12404.85 2321.35 12.34
*in 566 burger, 31 kg (ground beef) ang nagamit*
Factory Overhead
Paper bag 163.80 163.8 1
Deep fryer 3695.00 3600 0.97429 0.64
Oil 935.00 935 1 0.54
Burger wrapper 110.00 110 1
Tissue 42.25 42.25 1
Gas stove 600.00 600 1
TOTAL

Direct Labor
Crew 1600 1600 1
 SQ per unit SQ Allowed Total Standard Cost
(SC per unit/Actual SP) (SQ Allowed*SC per unit)
*from BP*

5068.8 0.0334 19 145.1796 0 95818.51

283.8 0.0043 2 0
198 0.0045 3 0
6.6 0.0013 1 0
46.2 0.0023 1 0
66 0.0008 0 0
46.2 0.0022 1 0
85.8 0.0012 1 0
739.2 0.0046 3 0
679.8 0.0012 1 0
26.4 0.0003 0 0
39.6 0.0008 0 0
72 0.0045 3 0
224.1 0.0040 2 0
65.7 0.0030 2 0
64 0.0015 1 0
430.75 0.0124 7 0
8142.95 0 0

0.0001778 0.000173 0.00011085

0.0005775 0.000578 0.00031187
 ACTUAL
Actual Cost Unit Price of Materials Cost per Unit Actual Quantity Used
Direct Materials: G G unit price/# actual unitsAC/UPM
Ground Beef 7164.15 229.95 0.4063 31.16
White onion 442.30 100.00 0.1767 4.42
Tomato 308.00 67.00 0.1184 4.60
salt 16.00 8.00 0.0141 2.00
pepper 78.00 30.00 0.0530 2.60
egg 260.00 130.00 0.2297 2.00
garlic 64.00 32.00 0.0565 2.00
yeast 111.10 111.10 0.1963 1.00
cheese 1204.70 241.00 0.4258 5.00
flour 1600.00 890.00 1.5724 1.80
mayo 151.10 151.00 0.2668 1.00
ketchup 148.95 73.00 0.1290 2.04
onion powder 72.00 24.00 0.0424 3.00
red onion 224.10 85.00 0.1502 2.64
magic sarap 65.70 32.85 0.0580 2.00
sugar 64.00 64.00 0.1131 1.00
butter 430.75 52.45 0.0927 8.21
TOTAL 12404.85 2321.35 4.10 76.46
 STANDARD
Standard Cost Unit Price of Materials Cost per Unit
sqa*upm g g, AC/# standard units
4346.88 229.95 7.6800
243.38 100.00 0.4300
169.80 67.00 0.3000
5.66 8.00 0.0100
39.62 30.00 0.0700
56.60 130.00 0.1000
39.62 32.00 0.0700
73.58 111.10 0.1300
633.92 241.00 1.1200
582.98 890.00 1.0300
22.64 151.00 0.0400
33.96 73.00 0.0600
58.81 24.00 0.1039
183.03 85.00 0.3234
53.66 32.85 0.0948
52.27 64.00 0.0924
351.81 52.45 0.6216
6948.22 2321.35 12.2760
STANDARD MPV
Standard Quantity Produced SQ per Unit Standard Quantity Allowed SUPM-AUPM*Aqu
CPU/UPM SQU*Actual # of units produc SUPM-AUPM*Aqu
693 0.0334 18.90 0.0000
693 0.0043 2.43 0.0000
693 0.0045 2.53 0.0000
693 0.0013 0.71 0.0000
693 0.0023 1.32 0.0000
693 0.0008 0.44 0.0000
693 0.0022 1.24 0.0000
693 0.0012 0.66 0.0000
693 0.0046 2.63 0.0000
693 0.0012 0.66 0.0000
693 0.0003 0.15 0.0000
693 0.0008 0.47 0.0000
693 0.0043 2.45 0.0000
693 0.0038 2.15 0.0000
693 0.0029 1.63 0.0000
693 0.0014 0.82 0.0000
693 0.0119 6.71 0.0000
11781 0.0811 45.90 0.0000
 MQV Net Materials Variance
sqa-AQU X SUPM
sqa-AQU X SUPM
-2817.2700 -2817.2700
-198.9200 -198.9200
-138.2000 -138.2000
-10.3400 -10.3400
-38.3800 -38.3800
-203.4000 -203.4000
-24.3800 -24.3800
-37.5200 -37.5200
-570.7800 -570.7800
-1017.0200 -1017.0200
-128.4600 -128.4600
-114.9900 -114.9900
-13.1948 -13.1948
-41.0688 -41.0688
-12.0403 -12.0403
-11.7287 -11.7287
-78.9398 -78.9398
-5456.6324 -5456.6324
 ACTUAL
Actual Cost Unit Price of Materials Cost per Unit Actual Quantity Used
Direct Materials: G G unit price/# actual unitsAC/UPM
Ground Beef 1973.82 229.95 1.1732 8.58
White onion 94.00 94.00 0.4796 1.00
Tomato 36.00 36.00 0.1837 1.00
salt 0.00 4.00 0.0204 0.00
pepper 0.00 18.00 0.0918 0.00
egg 0.00 130.00 0.6633 0.00
garlic 0.00 32.00 0.1633 0.00
yeast 0.00 111.10 0.5668 0.00
cheese 236.40 236.40 1.2061 1.00
flour 0.00 710.00 3.6224 0.00
mayo 255.00 255.00 1.3010 1.00
ketchup 75.25 75.25 0.3839 1.00
onion powder 0.00 24.00 0.1224 0.00
red onion 80.00 80.00 0.4082 1.00
magic sarap 64.40 64.40 0.3286 1.00
sugar 56.50 56.50 0.2883 1.00
butter 75.70 75.70 0.3862 1.00
TOTAL 2947.07 2232.30 11.39 17.58
 STANDARD
Standard Cost Unit Price of Materials Cost per Unit
sqa*upm g g, AC/# standard units
4346.88 229.95 7.6800
243.38 100.00 0.4300
169.80 67.00 0.3000
5.66 8.00 0.0100
39.62 30.00 0.0700
56.60 130.00 0.1000
39.62 32.00 0.0700
73.58 111.10 0.1300
633.92 241.00 1.1200
582.98 890.00 1.0300
22.64 151.00 0.0400
33.96 73.00 0.0600
58.81 24.00 0.1039
183.03 85.00 0.3234
53.66 32.85 0.0948
52.27 64.00 0.0924
351.81 52.45 0.6216
6948.22 2321.35 12.2761
STANDARD MPV
SQ per Unit Standard Quantity Allowed MPV MQV
CPU/UPM SQU*Actual # of units p SUPM-AUPM*Aqu sqa-AQU X SUPM
0.0334 18.90 0.0000 2373.0600
0.0043 2.43 6.0000 143.3800
0.0045 2.53 31.0000 102.8000
0.0013 0.71 0.0000 5.6600
0.0023 1.32 0.0000 39.6200
0.0008 0.44 0.0000 56.6000
0.0022 1.24 0.0000 39.6200
0.0012 0.66 0.0000 73.5800
0.0046 2.63 4.6000 392.9200
0.0012 0.66 0.0000 582.9800
0.0003 0.15 -104.0000 -128.3600
0.0008 0.47 -2.2500 -39.0400
0.0043 2.45 0.0000 58.8052
0.0038 2.15 5.0000 98.0312
0.0029 1.63 -31.5500 20.8097
0.0014 0.82 7.5000 -11.7287
0.0119 6.71 -23.2500 299.3602
0.0811 45.90 -106.9500 4108.0976
 MQV Net Materials Variance
Net Materials Variance

2373.0600
137.3800
71.8000
5.6600
39.6200
56.6000
39.6200
73.5800
388.3200
582.9800
-24.3600
-36.7900
58.8052
93.0312
52.3597
-19.2287
322.6102
4215.0476
 Actual Cost Unit Price of Materials
Direct Materials: G G
Ground Beef 1559.10 229.95
White onion 50.00 50.00
Tomato 53.00 53.00
salt 0.00 4.00
pepper 0.00 18.00
egg 130.00 130.00
garlic 21.60 21.60
yeast 0.00 111.10
cheese 0.00 236.40
flour 0.00 710.00
mayo 0.00 255.00
ketchup 0.00 75.25
onion powder 0.00 24.00
red onion 0.00 80.00
magic sarap 0.00 64.40
sugar 0.00 56.50
butter 0.00 75.70
TOTAL 1813.70 2194.90
 Cost per Unit Actual Quantity Used Standard Cost
unit price/# actual units AC/UPM sqa*upm
1.3688 6.78 4346.88
0.2976 1.00 243.38
0.3155 1.00 169.8
0.0238 0.00 5.66
0.1071 0.00 39.62
0.7738 1.00 56.6
0.1286 1.00 39.62
0.6613 0.00 73.58
1.4071 0.00 633.92
4.2262 0.00 582.98
1.5179 0.00 22.64
0.4479 0.00 33.96
0.1429 0.00 58.81
0.4762 0.00 183.03
0.3833 0.00 53.66
0.3363 0.00 52.27
0.4506 0.00 351.81
13.06 10.78 6948.22
 Unit Price of Materials Cost per Unit SQ per Unit Standard Quantity Allowed 168
g CPU/UPM SQU*Actual # of units produced
229.95 7.68 0.0334 5.61
100.00 0.43 0.0043 0.72
67.00 0.3 0.0045 0.75
8.00 0.01 0.0013 0.21
30.00 0.07 0.0023 0.39
130.00 0.1 0.0008 0.13
32.00 0.07 0.0022 0.37
111.10 0.13 0.0012 0.20
241.00 1.12 0.0046 0.78
890.00 1.03 0.0012 0.19
151.00 0.04 0.0003 0.04
73.00 0.06 0.0008 0.14
24.00 0.1039 0.0043 0.73
85.00 0.3234 0.0038 0.64
32.85 0.0948 0.0029 0.48
64.00 0.0924 0.0014 0.24
52.45 0.6216 0.0119 1.99
2321.35 12.2761 0.0811 13.62
 MPV MQV Net Materials Variance
SUPM-AUPM*Aqu sqa-AQU X SUPM
0.0000 -268.8600 -268.8600
50.0000 -27.7600 -77.7600
14.0000 -16.6000 -30.6000
0.0000 1.6800 1.6800
0.0000 11.7600 11.7600
0.0000 -113.2000 -113.2000
10.4000 -20.2400 -30.6400
0.0000 21.8400 21.8400
0.0000 188.1600 188.1600
0.0000 173.0400 173.0400
0.0000 6.7200 6.7200
0.0000 10.0800 10.0800
0.0000 17.4552 17.4552
0.0000 54.3312 54.3312
0.0000 15.9264 15.9264
0.0000 15.5232 15.5232
0.0000 104.4288 104.4288
74.4000 174.2848 99.8848
Standard price of a unit of DM 229.95
Standard quantity of DM per unit 0.0334 *
Actual Units Produced 566
Actual Units Used 31

Actual Units Produced 566

* *
Standard Quantity of DM per unit 0.0334
Standard Quantity Allowed 18.9044

Standard Quantity Allowed 18.9044

* *
SC per unit 7.6800
145.1858