Variance Analysis
Desilos, Lazaro, Lorenzo,
Panes, Ventura, Yumul
Materials Glass
cloth 120 sq. ft
- Glass miz
40lbs.
Direct labor
Mixing 0.5 hr.
- Molding
1.0 hr.
Indirect costs
Absorb at $24.30
per hull *
Total cost to mold
hull
@ $2.00
@ $3.75
@ $20.25
@ $20.25
=
=
=
=
=
=
$240.00
150.00
10/12
20/25
24.30
$444.67
Analysis of Operations
Materials
Purchased
Used
Direct Labor:
Overhead: