问题详情

GloveComakeshighquality,hand-madegloveswhichitsellsforanaverageof$180perpair.Thestandardcostoflabourforeachpairis$42andthestandardlabourtimeforeachpairisthreehours.Inthelastquarter,GloveCohadbudgetedproductionof12,000pairs,althoughactualproductionwas12,600pairsinordertomeetdemand.
37,000hourswereusedtocompletetheworkandtherewasnoidletime.Thetotallabourcostforthequarterwas$531,930.
Atthebeginningofthelastquarter,thedesignofthegloveswaschangedslightly.Thenewdesignrequiredworkerstosewthecompany’slogoontothebackofeveryglovemadeandtheestimatedtimetodothiswas15minutesforeachpair.However,no-onetoldtheaccountantresponsibleforupdatingstandardcoststhatthestandardtimeperpairofglovesneededtobechanged.Similarly,althoughallworkersweregivena2%payriseatthebeginningofthelastquarter,theaccountantwasnottoldaboutthiseither.Consequently,thestandardwasnotupdatedtoreflectthesechanges.
Whenovertimeisrequired,workersarepaid25%morethantheirusualhourlyrate.
Required:
(a)Calculatethetotallabourrateandtotallabourefficiencyvariancesforthelastquarter.(2marks)
(b)Analysetheabovetotalvariancesintocomponentpartsforplanningandoperationalvariancesinasmuchdetailastheinformationallows.(6marks)
(c)Assesstheperformanceoftheproductionmanagerforthelastquarter.(7marks)


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