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Fundamentals of Cost Accounting 2nd Edition by William Lanen, Carolyn Wells, Michael Maher
النسخة 2الرقم المعياري الدولي: 978-0077274993Fundamentals of Cost Accounting 2nd Edition by William Lanen, Carolyn Wells, Michael Maher
النسخة 2الرقم المعياري الدولي: 978-0077274993 تمرين 33
Labor Mix and Yield Variances
Matt's Eat 'N Run has two categories of direct labor, unskilled, which costs $7.50 per hour, and skilled, which costs $15 per hour. Management has established standards per "equivalent friendly meal," which has been defined as a typical meal consisting of a hamburger, a drink, and French fries. Standards have been set as follows:
During May, Matt's sold 180,000 equivalent friendly meals and incurred the following labor costs:
Required
a. Compute labor price and efficiency variances.
b. Compute labor mix and yield variances.
Matt's Eat 'N Run has two categories of direct labor, unskilled, which costs $7.50 per hour, and skilled, which costs $15 per hour. Management has established standards per "equivalent friendly meal," which has been defined as a typical meal consisting of a hamburger, a drink, and French fries. Standards have been set as follows:
During May, Matt's sold 180,000 equivalent friendly meals and incurred the following labor costs:
Required
a. Compute labor price and efficiency variances.
b. Compute labor mix and yield variances.
التوضيح
موثّق
موثّق
(a)Direct Labor Cost Variance
The direc...
Fundamentals of Cost Accounting 2nd Edition by William Lanen, Carolyn Wells, Michael Maher
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