Variances Practice Problem - SOLUTION

 

^tbbc Dylghj Aln. prjdunb `grrgs db hbtgc prbg`rangdgs pgrg usj aldustragc. Bc darbntjr kblbrgc db cg pcgltg gng`g db dbc jrhgtj db njltra`unaþl pgrg sbpbh`rb. Bc bstgdj sb hubstrg g njllugnaþl5 njllugnaþl5

_bltgs (2.999 `grrgs) Kgstjs vgrag`cbs5 Njstj vgrag`cb db cjs `ablbs vbldadjs * Kgstjs db vbltg vgrag`cbs Tjtgc kgstjs vgrag`cbs Hgrkbl db njltra`unaþl Kgstjs oejs5 Kgstjs kblbrgcbs db g`rangnaþl _bltg y gdhalastrgnaþl Tjtgc kgstjs oejs Alkrbsjs (párdadgs) lbtjs db bxpcjtgnaþl

Yrbsupubstgdj $ 029,999

$

$

Pbgc 029,999

69,999

1?,629

09,999 799,999 729,999

09,999 77?,629 7>>,729

?9,999 ;2,999 7>2,999 72,999

?9,999 ;2,999 7>2,999 (7,629)

$

*Njlblb hgtbragcbs darbntjs, hglj db j`rg darbntg y kgstjs db g`rangnaþl vgrag`cbs* Bc kbrbltb kblbrgc sb sjrprbldaþ njl cg párdadg dbc hbs, bspbnagchbltb pjrqub cgs vbltgs ubrjl bxgntghbltb njhj sb rbulaþ hbtgc. njl bc kbrbltb db njltg`acadgd pgrg j`tblbr aljrhgnaþl dbc sastbhg db njstjs bstçldgr. Pbvasþ bc njstj vgrag`c

Ngldgd bstçldgr u fjrgs Hgtbragcbs darbntjs Trg`gej darbntj Kgstjs kblbrgcbs db g`rangnaþl vgrag`cbs Njstj vgrag`cb bstçldgr tjtgc

4.9 ca`rgs 9.? fjrgs 9.> fjrgs*

Yrbnaj j tgrag bstçldgr $0.29 /ca`rg $1.99 /fr $0.99 /fr

*@gsgdj bl fjrgs hçqualg Durgltb bc hbs db sbpbh`rb, sbpb h`rb, cg pcgltg prjduej 2.999 `grrgs b alnurraþ bl cjs sakuabltbs kgstjs5 g. ^b nnjhprgr jhprgrjl jl 04.999 ca`rgs ca`rgs db hgtbrag hgtbragcbs cbs g u ul l nj njstj stj db 0 0,12 ,12 dþcgr dþcgrbs bs pjr ca`rg. ca`rg. Lj fg`èg hgtbrags hgtbrags prahgs prahgs bl bc bc aalvbl lvbl `. ^b ucazgrjl 71.299 ca`rgs db hgtbragcbs bl cg prjdunnaþl (Cjs alvbltgra alvbltgrajs js db prjduntjs tbrhalgdjs y db trg`gej bl pubdbl sbr akljrgdjs). n. ^b trg`gegrjl >.299 fjrgs db hglj db db j`rg darbntg g ul njstj db R^D$6,69 pjr fjrg. d. ^b alnurraþ bl ul ul njstj tjtgc db kgstjs kblbrgcbs db db g`rangnaþl vgrag`cb vgrag`cb db 4.299 dþcgrbs gc hbs. ^b rbkastrþ ul tjtg Cg pjcèng db cg njhpg÷èg bs nbrrgr n brrgr tjdgs cgs vgragnajlbs dbc njstj db cjs `ablbs vbldadjs hblsugchbltb. 7. Ngcnucb cgs sa sakuabltbs kuabltbs dbsvagnajlbs pgrg sbpbh`rb. g. Dbsvagnajlbs db prbnaj y ngldgd db hgtbragcbs darbntjs

 

`. Tgsg db hglj db j`rg darbntg darbnt g y vgragnaþl db cg bonablnag. n. Tgsg db kgstjs kblbrgcbs kblb rgcbs vgrag`cbs y vgragnajlbs db bonablnag. 0. Pbsuhg cgs vgragnajlbs ngcnucgdgs bl cg prbkultg 7 hjstrgldj cg vgragnaþl kcj`gc kcj`gc lbtg gvjrg`cb j dbsgvjrg`cb pgrg >. ^bcbnna ^bcbnnajlb jlb cgs djs vgragnajlbs vgragnajlbs hçs sakla saklaongvg ongvgss qub qub fg ngcnucgdj ngcnucgdj bl ccg g prbkultg prbkultg 7. Bxpcaqub Bxpcaqub cgs pjsa`cbs pjsa`cbs ngusgs db b

7g. GW 04,999

GY 0.12 ;9,699

 $

GW

(4 c`s x 2,999 `grrgs) ^W ^Y 09,999 0.2 $ 29,999

^Y 04,999

0.2 ?9,999

$ $ 79,699 _gragnaþl dbc prbnaj Dbsgvjrg`cb GW

^Y 71,299

0.2 46,;29

 $

$

(7,029)

_gragnaþl db cg ngldgd Ogvjrg`cb j5 Dbsvagnaþl dbc prbnaj db cjs hgtbragcbs 8 GW (GY - ^Y) 04,999 ( $0.12 - $0.29) 8 $79,699 R Dbsvagnaþl db cg ngldgd db hgtbragcbs 8 ^Y (GW-^W) $0.29 (71,299 - 09,999) 8 $7,029 O

7`. GF

GP

GF

>,299 $6.69 $>9,699.99

(2,999 `grrgs x .? fr/`grrg) ^F ^P

^P >,299 $>7,299.99

$1.99

($;99.99) Tgsg db trg`gej _gragnaþl Ogvjrg`cb

>,999 $1.99 $0;,999.99 $4,299.99 Bonablnag cg`jrgc _gragnaþl Dbsgvjrg`cb

$>,699.99 _gragnaþl dbc kgstj Dbsgvjrg`cb

7n. GF

GP $4,299.99

GF

7,199 ^P $>,699.99

$0.99

^F

7,299 ^P $0.99 $>,999.99

 

$;99.99 Tgsg db kgstj krgc. vgrag`cb _gragnaþl Dbsgvjrg`cb

$699.99 Bonablnag kg kgstj krgc. vgrag`cb _gragnaþl Dbsgvjrg`cb

$7,299.99 _gragnaþl dbc kgstj Dbsgvjrg`cb

0. Pbsuhbl db cgs vgragnajlbs5 Dbsvagnaþl db cg ngldgd db hgtbragc Dbsvagnaþl dbc prbnaj dbc hgtbragc _gragnaþl db cg bonablnag db cg hglj db j`rg _gragnaþl db cg tgsg db cg hglj db j`rg _gra _grag gnaþl naþl vg vgra rag` g`ccb db cg bona bonabl blna nag g db cjs kg kgst stjs js kb kblb lbrrgcbs gcbs _gragnaþl db cg tgsg db kgstjs kblbrgcbs vgrag`cb _gragnaþl lbtg

$

$

7,029 79,699 4,299 ;99 69 699 9 ;99 74,629

O R R O R R

>. Cgs djs vgragnajlbs hçs saklaongvgs sjl cgs vgr vgragnajlbs agnajlbs db prbnajs db hgtbragcbs y cg vgragnaþl db cg bonablnag db cg Cgs pjsa`cbs ngusgs alncuybl5 Dbsvag Dbs vagnaþ naþl l dbc prb prbnaj naj db cjs hgtbra hgtbragcb gcbs5 s5 Ljrhgs Ljrhgs gl glnug nugdgs dgs,, ngldg ngldgd d pjnj pjnj rbltg` rbltg`cb cb db hgtbra hgtbra db hgyjr ngcadgd gdquaradjs, hátjdj db trglspjrtb db Db Dbsv svag agna naþl þl db cg bona bonabl blna nag g db db cg cg h hgl glj j db j` j`rg rg55

Trg` Trg`ge gegd gdjr jrbs bs pj pjnj nj ngpg ngpgna natg tgdj djs, s, hgtb hgtbra ragc gcbs bs db hgcg hgcg ngc ngc bquapj dbbntujsj, altbrrupnajlbs db trg`gej, ljrhgs albxgntgs, dbhgldg alsuonabltb.

 

 

rbvasgr bc bstgdj db alkrbsjs

fg`ègl prbsupubstgdj. ^b b bstçldgr pjr `grrg db

Njstj bstçldgr $79.99 $2.49 $9.?9 $7?.99

tgraj g pralnapajs db hbs. rjnbsj sjl alsaklaongltbs y

c db 7.199 fjrgs-hçqualg.

 

 sbpbh`rb. stgs vgragnajlbs.

 

 

hglj db j`rg. cbs gctj njstj.

 

adgd,