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Cornerstones of Cost Accounting 1st Edition by Don Hansen,Maryanne Mowen
Edition 1ISBN: 978-0538736787Cornerstones of Cost Accounting 1st Edition by Don Hansen,Maryanne Mowen
Edition 1ISBN: 978-0538736787 Exercise 13
Direct Labor Mix and Yield Variances
Delano Company uses two types of direct labor for the manufacturing of its products: fabricating and assembly. Delano has developed the following standard mix for direct labor, where output is measured in number of circuit boards.
During the second week in April, Delano produced the following results:
Required:
1. Calculate the yield ratio.
2. Calculate the standard cost per unit of the yield.
3. Calculate the direct labor yield variance.
4. Calculate the direct labor mix variance.
Delano Company uses two types of direct labor for the manufacturing of its products: fabricating and assembly. Delano has developed the following standard mix for direct labor, where output is measured in number of circuit boards.
During the second week in April, Delano produced the following results:
Required:
1. Calculate the yield ratio.
2. Calculate the standard cost per unit of the yield.
3. Calculate the direct labor yield variance.
4. Calculate the direct labor mix variance.
Explanation
Verified
Verified
1.
Compute the yield ratio as follows: ...
Cornerstones of Cost Accounting 1st Edition by Don Hansen,Maryanne Mowen
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