Using Excel to Determine Overhead Variances Student Work Area PROBLEM Required: Provide input into cells shaded in yellow in this template. Use cell references to the Problem area with mathematical formulas 5 In October, Pine Company was determining its overhead variance. Its 5 predetermined overhead rate is based on direct labor hours. The 7 following information was provided. in the input cells. In the last input field, input an IF function with cell references to your work area. $ 118,000 21,000 Manufacturing overhead costs incurred Actual direct labor hours Compute the amount of the total overhead variance and designate if the variance is favorable or unfavorable using Excel's IF function. Standard hours allowed for work done 20,600 2 Predetermined overhead rate 6.00 3 Actual overhead 4 Overhead applied 5 Total overhead variance 6 7 Nature of variance 8 9

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Direct Materials and Direct Labor Variance Analysis Shasta Fixture Company manufactures faucets in a small manufacturing facility. The faucets are made from brass. Manufacturing has 50 employees. Each employee presently provides 35 hours of labor per week. Information about a production week is as follows: Standard wage per hour $14.40 Standard labor time per unit 20 min. Standard number of lbs. of brass 2 lbs. Standard price per lb. of brass $13.00 Actual price per lb. of brass $13.25 Actual lbs. of brass used during the week 14,214 lbs. Number of units produced during the week 6,900 Actual wage per hour $14.83 Actual hours for the week (50 employees × 35 hours) 1,750 Required: a. Determine the standard cost per unit for direct materials and direct labor. Round the cost per unit to two decimal places. Direct materials standard cost per unit $fill in the blank 1 Direct labor standard cost per unit $fill in the blank 2 Total standard cost per unit $fill in…

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Silver Law Firm – Case Study Silver Law firm provides litigation and mediation services to a variety of clients.  Attorneys keep track of the time they spend on each case, which is used to charge fees to clients at a rate of $300 per hour.  A management advisor commented that activity-based costing might prove useful in evaluating the costs of its legal services, and the firm has decided to evaluate its fee structure by comparing ABC to its alternative cost allocations.  The following data relate to a typical month at the firm.  During a typical month the firm handles seven mediation cases and three litigation cases.

Download the file to complete the answer in Excel, then upload your file in the answer box Support Department Cost Allocation Fillory Illusion, Inc has two support departments, Human Resources and Janitorial, and two revenue departments, Entertainment and Protection. All costs are regarded as strictly variable. For November, the following is available: Support Department Revenue Departments Human Resources Janitorial Entertainment Protection Direct Costs $ 67,000 $20,000 $ 128,000 $ 115,000 Actual Activity: Employees 5 20 5 Service Hours 120 510 170 REQUIRED: 1. If the company uses the direct method for allocating support department costs to revenue departments, what is the total cost allocated to Entertainment? What is the total cost allocated to Protection? 2. Assume the company uses the step method for allocating support department costs to revenue departments. The company begins with allocating the Human Resources Department cost first. What is the total cost allocated to…

7:28 W W OKOk □ E19-15 Learning Objectives 2, 3 1. Total MOH Basic $256,000 Materials Handling Overhead costs $ 45,000 Koehler (see Exercise E19-15 and Exercise E19-16 ) makes handheld calculators in two models-basic and professional-and wants to further refine its costing system by allocating overhead using activity-based costing. The estimated $721,000 of manufacturing overhead has been divided into three primary activities: Materials Handling, Machine Setup, and Insertion of Parts. The following data have been compiled: Allocation base Number of parts Expected usage: C Machine Setup $ 136,000 Number of setups 1069/1480 Word >Bit QAA Insertion of Parts * * * * || 62% $540,000 Number of parts Total $ 721,000 b° ||| 0 < : X

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