Total DMV

Standard Kgs x St. R/kg XXX Reconcilation

(act units x SC/kg) DM usage variance XXX
Actual cost XXX Material Price variance XXX
variance XXX Total DMV XXX

DM usage variance
Standard kgs XXX
actual kgs XXX
diff XXX
st. rate/kg XXX
variance XXX

Material Price variance

Standard rate/kg XXX
Actual rate/kg XXX
diff XXX
Actual kgs purchased XXX
var. XXX
 Total DLV
Standard hrs x St. C/kg XXX EFF XXX
(act units x SC/kg) RATE XXX
Actual cost XXX IDLE TIME XXX
variance XXX TOTAL DLV XXX

DL Efficiency variance
Standard hrs XXX
actual worked hrs XXX
diff XXX
st. rate/hr XXX
variance XXX

DL rate variance
Standard rate/hr XXX
Actual rate/hr XXX
diff XXX
Actual paid hrs XXX
var. XXX

DL IDLE TIME VARIANCE

Actual paid hrs xxx
act worked hrs xxx
diff xxx
St. rate/hr xxx
var. xxx
 Total Fix ohds Variance
Absorbed OHDS xxx
(act.units x abs r/u)
Actual incurred OHDs xxx
var. xxx
↙↘
Fix OHDs Expenditure
Budgeted Ohds xxx
(bud units x abs r/u)
Actual incurred OHDs xxx
xxx

Efficiency variance
standard hrs
actual hrs
diff
abs rate/h
 Fix OHDs Volume
Budgeted ohds xxx
(bud units x abs r/u)
Absorbed Ohds xxx
(Act. units x abs r/u)
xxx
↙↘
Efficiency variance Capacity variance
xxx Actual hrs xxx
xxx Budgeted hrs xxx
xxx diff xxx
xxx abs rate/hr xxx
xxx xxx
 Sales Price Variance
Bud S.P/unit xxx
Actual S.P/unit xxx
diff xxx
Act.units sold xxx
xxx

Sales Vol. Profit Var

Bud units to be sold xxx
Actual units to be sold xxx
Diff xxx
st. profit/unit xxx
var xxx

Sales Vol. Cont. Variance

Bud units to be sold xxx
Actual units to be sold xxx
Diff xxx
st. cont./unit xxx
var xxx
 Total Var. ohd variance
Standard Kgs x St. C/kg XXX Efficiency xxx
(act units x SC/kg) Expenditure xxx
Actual cost XXX xxx
variance XXX

V.Ohds Efficiency variance

Standard hrs XXX
actual worked hrs XXX
diff XXX
st. rate/hr XXX
variance XXX

V.ohds Expenditure variance

Standard rate/hr XXX
Actual rate/hr XXX
diff XXX
Actual worked hrs XXX
var. XXX
 14.a 14a.2 14a.4
DM usage variance DL Efficiency variance V.Ohds Efficiency variance
Standard kgs 11200 Standard hrs 2600 Standard hrs
actual kgs 11500 actual worked hrs 2200 actual worked hrs
diff 300 diff 400 diff
st. rate/kg 3 st. rate/hr 7 st. rate/hr
variance 900 variance 2800 variance

Material Price variance DL rate variance V.ohds Expenditure variance

Standard rate/kg 3 Standard rate/hr 16100 Standard rate/hr
Actual rate/kg 2.8 Actual rate/hr 18600 Actual rate/hr
diff 0.2 diff diff
Actual kgs 12000 Actual paid hrs Actual worked hrs
var. 2400 var. 2500 var.
 14a.4 14a.5 14a.6
s Efficiency variance Fix OHDs Expenditure Efficiency variance
6210 Budgeted Ohds 16800 standard hrs
8280 (bud units x abs r/u) actual hrs
2070 Actual incurred OHDs 17500 diff
2 700 A abs rate/h
4140
Efficiency variance
Expenditure variance standard hrs 20000 Capacity variance
2 actual hrs 17500 Actual hrs
f
1.8 diff 2500 Budgeted hrs
0.2 abs rate/h diff
8280 abs rate/hr
1656
Capacity variance
Actual hrs 17500
Budgeted hrs 16800
diff 700 F
abs rate/hr
 14a.6 14a.9 14a.11
Efficiency variance DM usage variance DL Efficiency variance
9500 Standard kgs 54000 Standard hrs
9400 actual kgs 53000 actual worked hrs
f
100 diff 1000 diff
4 st. rate/kg 2.5 st. rate/hr
400 variance 2500 variance

Capacity variance Material Price variance DL rate variance

9400 Standard rate/kg 2.5 Standard rate/hr
9000 Actual rate/kg 2.566037736 Actual rate/hr
400 diff -0.06603774 diff
4 Actual kgs 53000 Actual paid hrs
1600 F var. -3500 var.
 14a.11 14a.12 14a.13
Efficiency variance Capacity variance DM usage variance
16500 Actual hrs 24000 Standard kgs
14000 Budgeted hrs 25000 actual kgs
2500 diff -1000 diff
10 abs rate/hr 5 st. rate/kg
25000 f -5000 variance

L rate variance Material Price variance

10 Standard rate/kg 50
12.571429 Actual rate/kg 55
-2.571429 diff 5
14000 Actual kgs 2000
-36000 var. 10000 A

DL Efficiency variance
Standard hrs XXX
actual worked hrs XXX
diff XXX
st. rate/hr XXX
variance XXX

DL rate variance
Standard rate/hr 130
Actual rate/hr 140
diff -10
Actual paid hrs 2000
var. -20000 A

V.Ohds Efficiency variance

Standard hrs XXX
actual worked hrs XXX
diff XXX
st. rate/hr XXX
variance XXX

V.ohds Expenditure variance

Standard rate/hr 60
Actual rate/hr 60
diff
Actual worked hrs
var. NIL
 14a.18 Absorption
DM usage variance $
Standard kgs Budgeted profit XXX
actual kgs Sales volume profit variance XXX
diff Std. profit from actual sales XXX
st. rate/kg
variance Variances F A
$ $
Material Price variance Sales Price variance X X
Standard rate/kg 75 Material Usage X X
Actual rate/kg 70 Material price X X
diff 5 Labour Efficiency X X
Actual kgs 2000 Labour Rate X X
var. 10000 Labour Idle time X X
Variable Ohds. Exp X X
Variable Ohds. Efficiency X X
Fix Ohd Expenditure X X
Fix ohds V.efficiency X X
Fix ohds V.Capacity X X
XXX XXX $$$
Actual profit $$$
 Absorption
$
Budgeted profit XXX
Sales volume profit variance XXX
Std. profit from actual sales XXX

Variances F A
$ $
Sales Price variance X X
Material Usage X X
Material price X X
Labour Efficiency X X
Labour Rate X X
Labour Idle time X X
Variable Ohds. Exp X X
Variable Ohds. Efficiency X X
Fix Ohd Expenditure X X
Fix ohds V.efficiency X X
Fix ohds V.Capacity X X
XXX XXX $$$
Actual profit $$$
 Marginal statement
$
Budgeted Contribution XXX
Sales volume cont. variance XXX
Std. contribution from act sales XXX

Variances F A
$ $
Sales price variance X X
Material Usage X X
Material price X X
Labour Efficiency X X
Labour Rate X X
Labour Idle time X X
Variable Ohds. Exp X X
Variable Ohds. Efficiency X X
XXX XXX XXX
Actual contribution $$$
Bud fix ohds XXX
Fix ohd expenditure variance XXX
Actual fix ohds XXX
Actual profit $$$