Mangerial Accounting. 4 Questions. Due by March 10, 2015.

  

Here are 4 Managerial Accounting Questions due by March 10, 2015 (Tuesday). Week6 Managerial Accounting.docx
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1. Tiger Company makes a product and uses the following standard unit costs for that
product:
Direct material quantity standard
Direct material price standard
Direct labor time standard
Direct labor rate standard
Variable manufacturing overhead rate standard
Fixed manufacturing overhead rate standard
Machine hours standard
6 pound per unit
$ 9 per pound
3.5 hours per unit
$12 per hour
$ 6 per machine hour
$ 5 per machine hour
3 hours per unit
Given the flowing actual cost and usage data, compute the direct materials price
and the direct materials quantity variances.
2. With the following information, compute the throughput time and the
manufacturing cycle efficiency:
Wait time
Inspection time
Processing time
Move time
Queue time
12.0 days
0.9 days
3.5 days
0.2 days
2.0 days
3. The standard direct labor time for producing one pair of original Crocs is 0.6 hours and the
direct labor rate for producing one pair of original Crocs is $18.50 per hour. During February,
10,000 pairs of original Crocs were produced. Actual direct labor costs were $97,850 for 5,150
hours. Compute the direct labor rate variance and the direct labor efficiency variance for the
month of February.
4. Hacking Tech, LLC provides security services for corporate computer systems
and uses the following information:
Fixed Component Variable Component Actual Totals for
Per Month
Per Job
March, 2012
Revenue
$420
$21,500
Tech Analysts Wages $7,600
$ 7,600
Mobile computer lab $2,100
$45
$ 4,395
Office expenses
$4,500
$5
$ 4,755
Insurance
$1,200
$ 1,200
The company uses the number of jobs as its measuring activity (for instance, the
mobile computer lab expenses for March are $2,100 fixed costs plus $45 per job
variable expenses for the $4,395 total mobile computer lab expenses for March).
Prepare a flexible budget performance report showing the company’s activity
variances and revenue and spending variances for March.

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