Accounting Variance Calculations

Please see attached question.
A company produces the follow incomplete information regarding actual and budgeted direct material and production:
Budgeted Actual
Units produced 1,500 UNITS ? units
Material used 6,000 kg 6,640 kg
Price pad per kg $? $2.10

The following variances are known
Material price variance $664 U
Material flexible variance $1,144 U
Material volume variance $800 U
1. What is the budgeted price per kg?
2. What is the efficiency variance for direct materials?
3. What is the actual number of units produced?

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... variance $664 U
Material flexible variance $1,144 U
Material volume variance $800 U
1. What is the budgeted price per kg?
Material Price variance = (Actual Price - Budgeted Price) Actual Quantity
664 = (2.10 - Budgeted Price) 6,640
Budgeted Price = 2.10 - 664/6,640 = $2.00
Since the ...