登录之后可查看解析

The flexible budget amount is always the amount of cost allowed or budgeted for the actual activity . The amount allowed for the actual activity is the amount allowed for one unit multiplied by the number of units actually produced. The cost of direct labor allowed for one unit has two components: hourly rate and number of hours allowed to produce one unit. The total flexible budget cost is the budgeted hourly rate multiplied by the number of hours allowed (budgeted) to produce one unit multiplied by the number of units actually produced. That is represented in this question by the total of the column labeled "Standard Hours at Standard Wages." The actual direct labor cost paid is the total of the column titled "Actual Hours at Actual Wages." The question asks for the total flexible budget direct labor variance. The total flexible budget direct labor variance is the actual cost minus the budgeted (or standard) cost for the actual activity. Therefore, the total flexible budget direct labor variance is the total of the column titled "Actual Hours at Actual Wages" ($48,500) minus the total of the column titled "Standard Hours at Standard Wages" ($46,600), or $1,900 unfavorable. The total flexible budget direct labor variance is the labor rate variance and the labor efficiency variance combined. Let's make up some detail behind the totals in each of the columns and work out the direct labor rate variance and the direct labor efficiency variance to illustrate what each of the column totals represents. Let's say the standard wage is $20 per hour. The total cost of the standard hours allowed at the standard wage for the actual output (which is the flexible budget amount) is $46,600, the total of the third column. Therefore, at a standard wage rate per hour of $20, the standard number of hours allowed for the actual output would have been 2,330, because $46,600 ÷ $20 = 2,330. The cost for the total actual hours at the standard wages allowed for the actual output was $48,600, the total of the second column. We are still using the standard wage rate of $20 per hour, so this tells us that the total actual hours used to produce the actual output was 2,430 hours, because $48,600 ÷ $20 = 2,430. The cost for the actual number of hours used at the actual wages was $48,500, the total of the first column. The actual number of hours used that we calculated above is 2,430. Therefore, the actual wage rate must have been $19.959 ($48,500 ÷ 2,430). There is a slight rounding problem with this number, but we can still use it for this illustration. Now, let's calculate the direct labor rate variance. The DL rate variance is (AP – SP) × AQ. Plugging in our numbers, we have ($19.959 – $20) × 2,430, which equals $(100) rounded. Because it is a negative number for a cost item, it is a favorable variance. That is also the difference between the $48,500 total cost for actual hours at actual wages (first column) and the $48,600 total cost for actual hours at standard wages (second column). The direct labor efficiency variance is (AQ – SQ) × SP, or (2,430 – 2,330) × $20 = $2,000 Unfavorable. That is also the difference between the total cost of $48,600 for the actual hours at standard wages (second column) and $46,600 for the standard number of hours allowed at the standard wages (third column). So, the difference between column 1 and column 2 is the direct labor rate variance. It is the amount of the total variance that was caused by the difference between the actual wage rate paid and the standard wage rate. The difference between column 2 and column 3 is the direct labor efficiency variance. That is the amount of the variance caused by the difference between the actual number of hours used for the actual production and the standard number of hours allowed for the actual production. The difference between column 1 and column 3 is the total direct labor flexible budget variance, which is $48,500 - $46,600 = $1,900 U. It is also the rate variance of $(100) plus the efficiency variance of $2,000. That
This is the difference between the Actual Hours at Standard Wages and Standard Hours at Standard Wages. This is the direct labor efficiency variance. The formula for the direct labor efficiency variance is (AQ ? SQ) × SP. That formula can also be written as (AQ × SP) ? (SQ × SP). (AQ × SP) is equal to "Actual Hours at Standard Wages," while (SP × AQ) is equal to "Standard Hours at Standard Wages." The direct labor efficiency variance is one component of the total flexible budget direct labor variance. The other component is the direct labor rate variance. However, the question asks for the total flexible budget direct labor variance.
The flexible budget variance is unfavorable, because the actual cost incurred is greater than the standard cost for the actual level of output (the flexible budget).
This is the difference between the Actual Hours at Actual Wages and Actual Hours at Standard Wages. This is the direct labor rate variance. The formula for the direct labor rate variance is (AP ? SP) × AQ. That formula can also be written as (AP × AQ) ? (SP × AQ). (AP × AQ) is equal to "Actual Hours at Actual Wages," while (SP × AQ) is equal to "Actual Hours at Standard Wages." The direct labor rate variance is one component of the total flexible budget direct labor variance. The other component is the direct labor efficiency variance. However, the question asks for the total flexible budget direct labor variance.