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SunAir Boat Builders:

Variance Analysis
Desilos, Lazaro, Lorenzo,
Panes, Ventura, Yumul

Background of the Study

This study aims to determine how


cost variances occurred and how
does a companys production be cost
efficient.

Statement of the Problem

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:

60,000 sq. ft glass cloth


@$1.80
20,000 lbs. glass mix @
$4.09
54,000 sq. ft. glass cloth
19,000 lbs. glass mix
Mixing 210 hrs. @
$21.37
Molding 480 hrs. @
$20.25
Incurred $11,140

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