Professional Documents
Culture Documents
Chapter 10
Chapter 10
cesarean delivery
standard price standard usage standard cost
D.M. 10 21 210
D.L. 16 5 80
variable overhead 30 5 150
fixed overhead 40 5 200
unit cost 640
2
normal
MPV = (actual price - standard price) * actual quantity
MPV = (9.50-10) * 35,000
MPV = -17,500
cesarean
MPV = (actual price - standard price) * actual quantity
MPV = (9.50-10) * 165,000
MPV = -82,500
normal
MUV= (actual quantity-standard quantity)*standard production
MUV= (35,000 - (9 * 4,000)) * 10
MUV= -10,000
cesarean
MUV= (actual quantity-standard quantity)*standard production
MUV= (165,000 - (21 * 8,000)) * 10
MUV= -30,000
3
normal
LRV= (actual rate-standard rate)*actual hours
LRV= (11.45 - 16) * 10,200
LRV= -46,410
cesarean
LRV= (actual rate-standard rate)*actual hours
LRV= (11.45 - 16) * 40,500
LRV= -184,275
normal
LEV= (actual hours-standard hours)*standard rate
LEV= (10,200 - (2.5 * 4,000)) * 16
LEV= 3,200
cesarean
LEV= (actual hours-standard hours)*standard rate
LEV= (40,500 - (5 * 8,000)) * 16
LEV= 8,000
5
a
D.L
2
MBV
LBV
actual rate for material is lower than the budgeted rate Because of the discount on
purchace. The total budget labor variance is unfavorable which shows that actual
labor cost is more than budgeted cost. There is more actual labor hours than the
budgeted hours.