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Typical Causes of Material Variances
Price Variances
a) Paying lower or higher prices than planned.
b) Losing or gaining quantity discounts via buying in larger or smaller quantities than planned.
c) Buying higher or lower quality than planned.
d) Buying substitute material because of unavailability of planned material.
Usage (Efficiency) Variances
a) Lower or Greater field from material than planned.
b) Gains or losses because of use of substitute or lower/gather quality than planned.
c) Efficiency or inefficient machinery.
d) Lower or Grater rate of scrap than anticipated.
e) Poorly trained workers or extremely high quality labour.
Bubba's Crawfish Processing Company uses a traditional overhead allocation based on direct labor hours. For the current year, overhead is estimated at $1,150,000, and direct labor
Early in 2014, Dobbs Corporation engaged Kiner, Inc. to design and construct a complete modernization of Dobbs's manufacturing facility. Construction was begun on June 1, 2014 and
Kenner company produces two products: SR200 and TX500. Budged sales for four months are as follows; SR200 TX500 May 8,000 20,000 June 13,000 32,000 July 11,000 39,000 August 18,000
I just do not know which form those numbers should go in. I would canculate the results myself. Thanks John and Ellen Brite are married and file a joint return. They have no depend
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Role f marginal costing in management information system
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