Standard Material

Product SKU Primary Vendor Standard Cost

Unit
X370A 100525 Alpha $ 1.25 ft
X370A 101652 Alpha $ 1.50 ft
X370A 108900 Alpha $ 1.75 ft
X370A 202456 American Products $ 10.75 N/A
X370A 300080 Charleston $ 0.05 lbs
X370A 300082 Charleston $ 0.08 lbs
X370A 555874 Giant Wholesale $ 0.05 ft
X370A 555902 Giant Wholesale $ 0.08 ft
X370A 825600 Technical Innovations $ 3.00 N/A
X370A 825605 Technical Innovations $ 3.00 N/A
X370A 825608 Technical Innovations $ 1.50 N/A
Z410B 110852 Alpha $ 1.10 ft
Z410B 111568 Alpha $ 1.40 ft
Z410B 118741 Alpha $ 1.79 ft
Z410B 119561 Alpha $ 1.79 ft
Z410B 300091 Charleston $ 0.08 lbs
Z410B 300095 Charleston $ 0.10 lbs
Z410B 555916 Giant Wholesale $ 0.08 ft

Beginning Ending Inventory Count Units

Units Sold
Inventory Count manufactured
X370A 5,040 4,040 18,220 17,220
Z410B 3,130 2,005 17,000 15,875
Standard Material Actual material Actual units StandardUn Actual Quantity Materials Price
per Unit of
Cost per unit used its Purchased Variance
Product
0.20 1.17 4,990 3,444 5,000 (380.00)
0.20 1.60 4,250 3,444 4,400 450.00
0.50 1.71 12,980 8,610 12,300 (550.00)
6.00 10.75 138,401 103,320 140,000 -
1.00 0.05 29,880 17,220 36,500 (3.65)
5.00 0.08 156,520 86,100 170,000 (616.00)
2.00 0.05 50,196 34,440 55,000 218.50
2.00 0.07 40,670 34,440 55,000 (605.00)
1.00 3.07 22,367 17,220 20,000 1,300.00
1.00 3.07 22,238 17,220 20,000 1,300.00
1.00 1.65 19,528 17,220 22,750 3,397.50
0.20 1.05 5,900 3,175 6,000 (300.00)
0.20 1.46 3,695 3,175 3,500 225.00
0.40 1.83 7,935 6,350 8,000 340.00
0.10 1.80 1,795 1,588 2,400 24.00
1.00 0.08 33,506 15,875 32,500 (67.00)
5.00 0.10 157,946 79,375 175,000 -
4.00 0.08 71,540 63,500 90,000 (7.50)
Materials Efficiency
Variance
$ 1,932.50
$ 1,209.00
$ 7,647.50
$ 377,120.75
$ 633.00
$ 5,633.60
$ 787.80
$ 498.40
$ 15,441.00
$ 15,054.00
$ 3,462.00
$ 2,997.50
$ 728.00
$ 2,837.15
$ 371.43
$ 1,410.48
$ 7,857.10
$ 643.20
SKU Primary Vendor Standard Material Unit Beginning Inventory Ending Inventory
100525 Alpha ft 395 405
101652 Alpha ft 855 1,005
108900 Alpha ft 4,985 4,305
110852 Alpha ft 1,235 1,335
111568 Alpha ft 1,340 1,145
118741 Alpha ft 1,980 2,045
119561 Alpha ft 80 685
202456 American Products N/A 3,972 5,571
300080 Charleston lbs 10,250 16,870
300082 Charleston lbs 54,530 68,010
300091 Charleston lbs 10,500 9,494
300095 Charleston lbs 60,302 77,356
555874 Giant Wholesale ft 10,101 14,905
555902 Giant Wholesale ft 12,760 27,090
555916 Giant Wholesale ft 12,520 30,980
825600 Technical Innovations N/A 2,976 609
825605 Technical Innovations N/A 2,932 694
825608 Technical Innovations N/A 951 4,173
Total Purchased Units Total units used Cost of Purchases Cost per unit
5,000 4,990 5,870 1.17
4,400 4,250 7,050 1.60
12,300 12,980 20,975 1.71
6,000 5,900 6,300 1.05
3,500 3,695 5,125 1.46
8,000 7,935 14,660 1.83
2,400 1,795 4,320 1.80
140,000 138,401 1,505,000 10.75
36,500 29,880 1,821 0.05
170,000 156,520 12,984 0.08
32,500 33,506 2,533 0.08
175,000 157,946 17,500 0.10
55,000 50,196 2,969 0.05
55,000 40,670 3,795 0.07
90,000 71,540 7,193 0.08
20,000 22,367 61,300 3.07
20,000 22,238 61,300 3.07
22,750 19,528 37,523 1.65
Purchase order PO Date Purchasing Agent Vendor SKU Quantity
5399 12/4/17 Alex Technical Innovations 825608 1,750
5400 12/5/17 Chris Alpha 100525 500
5400 12/5/17 Chris Alpha 101652 1,000
5400 12/5/17 Chris Alpha 108900 5,000
5400 12/5/17 Chris Alpha 110852 1,500
5400 12/5/17 Chris Alpha 111568 2,000
5400 12/5/17 Chris Alpha 118741 2,000
5400 12/5/17 Chris Alpha 119561 100
5401 12/9/17 Alex Technical Innovations 825600 5,000
5401 12/9/17 Alex Technical Innovations 825605 5,000
5402 12/12/17 Pat Charleston 300080 12,500
5402 12/12/17 Pat Charleston 300082 60,000
5402 12/12/17 Pat Charleston 300091 12,500
5402 12/12/17 Pat Charleston 300095 75,000
5403 12/12/17 Pat Giant Wholesale 555874 15,000
5403 12/12/17 Pat Giant Wholesale 555902 15,000
5403 12/12/17 Pat Giant Wholesale 555916 15,000
5404 12/15/17 Pat American Products 202456 35,000
5405 12/28/17 Chris Alpha 100525 500
5405 12/28/17 Chris Alpha 101652 200
5405 12/28/17 Chris Alpha 108900 100
5405 12/28/17 Chris Alpha 119561 100
5406 1/3/18 Alex Technical Innovations 825608 5,000
5407 1/5/18 Pat Charleston 300080 12,000
5407 1/5/18 Pat Charleston 300082 55,000
5407 1/5/18 Pat Charleston 300091 10,000
5408 1/5/18 Pat Giant Wholesale 555874 20,000
5408 1/5/18 Pat Giant Wholesale 555902 20,000
5408 1/5/18 Pat Giant Wholesale 555916 37,500
5409 1/11/18 Alex Technical Innovations 825600 5,000
5409 1/11/18 Alex Technical Innovations 825605 5,000
5410 1/14/18 Chris Alpha 101652 200
5410 1/14/18 Chris Alpha 108900 1,000
5410 1/14/18 Chris Alpha 110852 200
5410 1/14/18 Chris Alpha 111568 500
5410 1/14/18 Chris Alpha 118741 2,000
5411 1/15/18 Pat American Products 202456 35,000
5412 1/26/18 Pat Charleston 300080 12,000
5412 1/26/18 Pat Charleston 300095 100,000
5413 1/28/18 Alex Technical Innovations 825600 5,000
5413 1/28/18 Alex Technical Innovations 825605 5,000
5413 1/28/18 Alex Technical Innovations 825608 16,000
5414 1/30/18 Chris Alpha 100525 500
5414 1/30/18 Chris Alpha 101652 1,000
5414 1/30/18 Chris Alpha 108900 1,000
5414 1/30/18 Chris Alpha 111568 500
5414 1/30/18 Chris Alpha 119561 1,000
5415 1/31/18 Chris Limited Stock 100525 2,000
5415 1/31/18 Chris Limited Stock 110852 4,000
5416 2/6/18 Chris Alpha 100525 500
5416 2/6/18 Chris Alpha 101652 500
5416 2/6/18 Chris Alpha 108900 200
5416 2/6/18 Chris Alpha 118741 2,000
5416 2/6/18 Chris Alpha 119561 200
5417 2/15/18 Pat American Products 202456 35,000
5418 2/19/18 Pat Giant Wholesale 555874 20,000
5418 2/19/18 Pat Giant Wholesale 555902 20,000
5418 2/19/18 Pat Giant Wholesale 555916 37,500
5419 2/19/18 Pat Charleston 300082 55,000
5419 2/19/18 Pat Charleston 300091 10,000
5420 2/24/18 Chris Alpha 100525 500
5420 2/24/18 Chris Alpha 101652 500
5420 2/24/18 Chris Alpha 108900 2,500
5420 2/24/18 Chris Alpha 110852 300
5420 2/24/18 Chris Alpha 111568 500
5420 2/24/18 Chris Alpha 118741 2,000
5420 2/24/18 Chris Alpha 119561 1,000
5421 3/1/18 Alex Technical Innovations 825600 5,000
5421 3/1/18 Alex Technical Innovations 825605 5,000
5423 3/13/18 Chris Alpha 100525 500
5423 3/13/18 Chris Alpha 101652 1,000
5423 3/13/18 Chris Alpha 108900 2,500
5424 3/15/18 Pat American Products 202456 35,000
Invoice Received Vendor SKU Purchase order Total Price Paid
1000587 12/8/2017 Technical Innovations 825608 5399 $ 3,133 Yes
10056 12/9/2017 Alpha 100525 5400 $ 645 Yes
10056 12/9/2017 Alpha 101652 5400 $ 1,500 Yes
10056 12/9/2017 Alpha 108900 5400 $ 8,350 Yes
10056 12/9/2017 Alpha 110852 5400 $ 1,725 Yes
10070 12/31/2017 Alpha 111568 5400 $ 2,980 Yes
10056 12/9/2017 Alpha 118741 5400 $ 3,500 Yes
10056 12/9/2017 Alpha 119561 5400 $ 180 Yes
1000598 12/14/2017 Technical Innovations 825600 5401 $ 15,000 Yes
1000598 12/14/2017 Technical Innovations 825605 5401 $ 15,000 Yes
CX876 12/29/2017 Charleston 300080 5402 $ 624 Yes
CX876 12/29/2017 Charleston 300082 5402 $ 4,734 Yes
CX876 12/29/2017 Charleston 300091 5402 $ 975 Yes
CX876 12/29/2017 Charleston 300095 5402 $ 7,500 Yes
384 12/17/2017 Giant Wholesale 555874 5403 $ 1,169 Yes
384 12/17/2017 Giant Wholesale 555902 5403 $ 675 Yes
384 12/17/2017 Giant Wholesale 555916 5403 $ 1,200 Yes
603 12/20/2017 American Products 202456 5404 $ 376,250 Yes
10078 1/3/2018 Alpha 100525 5405 $ 645 Yes
10078 1/3/2018 Alpha 101652 5405 $ 300 Yes
10078 1/3/2018 Alpha 108900 5405 $ 175 Yes
10078 1/3/2018 Alpha 119561 5405 $ 180 Yes
1000613 1/7/2018 Technical Innovations 825608 5406 $ 8,950 Yes
CX890 2/1/2018 Charleston 300080 5407 $ 599 Yes
CX890 2/1/2018 Charleston 300082 5407 $ 4,125 Yes
CX890 2/1/2018 Charleston 300091 5407 $ 779 Yes
405 1/7/2018 Giant Wholesale 555874 5408 $ 900 Yes
408 1/7/2018 Giant Wholesale 555902 5408 $ 1,560 Yes
408 1/7/2018 Giant Wholesale 555916 5408 $ 2,996 Yes
1000800 1/16/2018 Technical Innovations 825600 5409 $ 15,000 Yes
1000800 1/16/2018 Technical Innovations 825605 5409 $ 15,000 Yes
10125 1/18/2018 Alpha 101652 5410 $ 300 Yes
10125 1/18/2018 Alpha 108900 5410 $ 1,750 Yes
10125 1/18/2018 Alpha 110852 5410 $ 230 Yes
10140 2/4/2018 Alpha 111568 5410 $ 715 Yes
10125 1/18/2018 Alpha 118741 5410 $ 3,600 Yes
609 1/20/2018 American Products 202456 5411 $ 376,250 Yes
CX899 2/18/2018 Charleston 300080 5412 $ 599 No
CX899 2/18/2018 Charleston 300095 5412 $ 10,000 No
1001111 1/31/2018 Technical Innovations 825600 5413 $ 15,650 Yes
1001111 1/31/2018 Technical Innovations 825605 5413 $ 15,650 Yes
1001111 1/31/2018 Technical Innovations 825608 5413 $ 25,440 Yes
10140 2/4/2018 Alpha 100525 5414 $ 645 Yes
10140 2/4/2018 Alpha 101652 5414 $ 1,650 Yes
 10140 2/4/2018 Alpha 108900 5414 $ 1,750 Yes
10140 2/4/2018 Alpha 111568 5414 $ 715 Yes
10140 2/4/2018 Alpha 119561 5414 $ 1,800 Yes
9000456 2/20/2018 Limited Stock 100525 5415 $ 2,000 Yes
9000456 2/20/2018 Limited Stock 110852 5415 $ 4,000 Yes
10181 2/10/2018 Alpha 100525 5416 $ 645 Yes
10181 2/10/2018 Alpha 101652 5416 $ 825 Yes
10181 2/10/2018 Alpha 108900 5416 $ 350 Yes
10181 2/10/2018 Alpha 118741 5416 $ 3,780 Yes
10181 2/10/2018 Alpha 119561 5416 $ 360 Yes
611 2/20/2018 American Products 202456 5417 $ 376,250 No
451 2/23/2018 Giant Wholesale 555874 5418 $ 900 Yes
451 2/23/2018 Giant Wholesale 555902 5418 $ 1,560 Yes
451 2/23/2018 Giant Wholesale 555916 5418 $ 2,996 Yes
CX902 3/2/2018 Charleston 300082 5419 $ 4,125 No
CX902 3/2/2018 Charleston 300091 5419 $ 779 No
10200 2/28/2018 Alpha 100525 5420 $ 645 Yes
10200 2/28/2018 Alpha 101652 5420 $ 825 Yes
10200 2/28/2018 Alpha 108900 5420 $ 4,300 Yes
10200 2/28/2018 Alpha 110852 5420 $ 345 Yes
10280 3/3/2018 Alpha 111568 5420 $ 715 Yes
10200 2/28/2018 Alpha 118741 5420 $ 3,780 Yes
10200 2/28/2018 Alpha 119561 5420 $ 1,800 Yes
1001258 3/4/2018 Technical Innovations 825600 5421 $ 15,650 No
1001258 3/4/2018 Technical Innovations 825605 5421 $ 15,650 No
10300 3/18/2018 Alpha 100525 5423 $ 645 No
10300 3/18/2018 Alpha 101652 5423 $ 1,650 No
10300 3/18/2018 Alpha 108900 5423 $ 4,300 No
618 3/20/2018 American Products 202456 5424 $ 376,250 No