SunAir Boat Builders

Standard Costs Mat Cloth 120 Mix 40 Lab Mixing 0.5 Molding 1 OH (for 450 hulls)

Actual

for 430 hulls

Purch

Cloth Mix Cloth Mix Mixing Molding

Used Lab

2 3.75 20.25 20.25

Mat

Usage Price

Lab

Eff Rate

60000 20000 54000 19000 210 480

1.8 4.09 1.8 4.09 21.37 20.25

OH

Std Cost Actual Cost Difference

240 150 10.13 20.25 24.3 444.68

430

444.68

108000 81800 97200 77710 4487.7 9720 11140

### 200257.7 -9047.45

OH

Cloth Mix Cloth Mix Mixing Molding Mixing Molding

Volume Spending Net

Total Variance Impact on Price per Unit Actual Material 406.77 Lab 33.04 OH 25.91 465.72 Other cost 914.33 Total 1380.05 Sale price Profit

2265 884.95

-2400 -1800 54000 19000

2 3.75 0.2 -0.34

-4800 -6750 10800 -6460

5 -50 210 480

20.25 20.25 -1.12 0

101.25 -1012.5 -235.2 0

10449 10740.6 10740.6 11140 10449 11140

-11550 4340

Qty Sales COS Profit

Budget Actual 450 430 1019250 973950 ### 593419.6 ### 380530.4

Decomposition of Total Variances -911.25 -235.2 -291.6 -399.4 -691

Unit Margin Material Usage Price Labour Efficiency Rate OH Volume Spending

-9047.45 Volume Std

Variance 390 -16.77 30.38 -2.67 24.3 -1.61 444.68 -21.04

914.33 1359.01 2265 906

Total Variances

-11550 4340 -911.25 -235.2 -291.6 -399.4

###

Total Variances -9047.45

-18119.9 ###