EXERCISE 10-1 Material Variances Ha

EXERCISE 10-1 Material Variances
Harmon household Products, Inc., manufactures a number of consumer item for general house hold use. One of these products, a chopping board, requires an expensive hardwood. During a recent month, the company manufactured 4,000 chopping boards using 11,000 board feet on hardwood. The hardwood cost the company $18,700
The company's standards for one chopping board are 2.5 board feet of hardwood, at a cost of $1.80 per board foot.
Required:
1. According to the standards, what cost for wood should have been incurred to make 4,000 chopping blocks? How much greater or less is this than the cost that was incurred?
2 Break down the difference computed in (1) above into a materials price variance and a materials quantity variance.

ผลลัพธ์ (ม้ง) 1:

Ib ce 10-1 khoom Variances Harmon hauv tsev cov khoom, Inc., manufactures ntau yam khoom muab rau siv tej lub tsev dav los tuav. Ib tug ntawm cov khoom, tswj zog ntov, yuav tsum tau ib qho kim hardwood. Thaum ib lub hlis tsis ntev los no, lub tuam txhab tsev 4,000 cam zog ntov siv 11,000 board feet ntawm hardwood. Lub hardwood nqi tus tswvnum $18,700 Lub tuam txhab kom tswj rua cov tswjhwm ib zog ntov cov 2.5 taw board of hardwood, ntawm tus nqi $1.80 ib pawg thawj coj saib ko taw.Yuav tsum tau:1. raws rau txoj cai, raug nqi li cas rau cov ntoo yuav muaj tau txais los ua chopping 4,000 blocks? Ntau npaum li cas ntau dua los yog tsawg dua no yog tshaj tus nqi uas tau txais?2 so hauv lub qhov txawv xoo rau (1) saum toj mus rau hauv cov ntaub ntawv nqi variance thiab cov ntaub ntawv kom muaj nuj nqis variance.