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  • PM - Dec 2012.ods

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    Farman Shaikh
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    This document contains information about break even analysis and variance analysis. It includes: 1) A calculation of the weighted average contribution/sales ratio and break-even sales revenue based on fixed costs and the contribution/sales ratio. The break-even sales revenue is calculated to be $1,790,380. 2) A table ranking three products based on their contribution/sales ratios. 3) Details of labor rate and labor efficiency variances calculated based on standard and actual hours and rates. Favorable and unfavorable variances are identified.

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    Pm- dec 2012.ods

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    This document contains information about break even analysis and variance analysis. It includes: 1) A calculation of the weighted average contribution/sales ratio and break-even sales revenue based on fixed costs and the contribution/sales ratio. The break-even sales revenue is calculated to be $1,790,380. 2) A table ranking three products based on their contribution/sales ratios. 3) Details of labor rate and labor efficiency variances calculated based on standard and actual hours and rates. Favorable and unfavorable variances are identified.

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    © All Rights Reserved
    Скачайте в формате ODS, PDF, TXT или читайте онлайн в Scribd
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    11 просмотров3 страницы

    PM - Dec 2012.ods

    Загружено:

    Farman Shaikh
    This document contains information about break even analysis and variance analysis. It includes: 1) A calculation of the weighted average contribution/sales ratio and break-even sales revenue based on fixed costs and the contribution/sales ratio. The break-even sales revenue is calculated to be $1,790,380. 2) A table ranking three products based on their contribution/sales ratios. 3) Details of labor rate and labor efficiency variances calculated based on standard and actual hours and rates. Favorable and unfavorable variances are identified.

    Авторское право:

    © All Rights Reserved
    Скачайте в формате ODS, PDF, TXT или читайте онлайн в Scribd
    Отметить как неприемлемый контент
    из 3

    Sheet1

    Q1
    Break even analysis

    (A) weighted average C/s ratio

    C S D weighted average
    Selling price 110 160 120 130
    Variable costs 50 104 92 82
    Contribution 60 56 28 48
    20000 22000 26000
    Sales revenue 2200000 3520000 3120000 8840000
    Contribution 1200000 1232000 728000 3160000

    weighted average C/s ratio 35.75%

    (b) break-even sales revenue

    Fixed costs/ C/s ratio

    Fixed costs 640000


    break-even sales revenue 1,790,380

    (c)
    C S D
    Selling price 110 160 120
    Variable costs 50 104 92
    Contribution 60 56 28
    C/s ratio 0.55 0.35 0.23
    Ranking 1 2 3

    Variance analysis

    Labour rate variance


    Budgeted rate 12
    Actual rate 11.4
    0.6
    Actual number of units 12500
    Favourable Labour rate variance 7500

    Labour efficiency variance


    Standard hours 10250
    Actual hours 12000
    -1750
    Standard rate per gram 12
    Labour efficiency variance -21000

    Labour planning and operational variance


    Actual labour cost 136800 11.4

    Page 1
    Sheet1
    5% pay cut 144000 12

    Labour rate planning variance


    Budgeted rate 12
    Revised rate 12

    Actual number of hours 12000

    Labour efficiency planning variance


    Budgeted hours 10250
    Revised hours 12300
    2050
    Standard cost per hour 12
    24600

    Labour rate operational variance


    Actual rate 11.4
    Revised rate 12
    0.6
    Actual hours 12000
    Labour efficiency planning variance 7200

    Labour Efficiency operational variance


    Revised hours 12300
    Actual hours 12000
    300
    Standard cost per hour 12
    Labour Efficiency operational variance 3600

    Page 2
    Sheet1

    Page 3

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