Standard

Costing

= Variance
.

Budget Actual

:
O
q Production ↓ CEO

manages
~

Rs : 1 ,
000 , 000 990 000
,

unit : 50 ,000 48 ,
000 10

0000 0

9
0000

Flexed budget I

1 ,
000 ,
-
000 50 , 000 = 20

20 x 48000 = 960
, 000

960 , 000 -
990 ,
000 (30, 000)
:

Allowed

Input/output
>
- output
.

Inbut : El cake

egge
.
Standard

Y 15 60
Anday x :

Actual
2000 cake
output Vas-
& 600 Total
Anday X 17 55 -

Or
t
2000 120 -
ARM
X Y
~
x 15 , 000
Anday
:

& 600 (150 500) Pod May

Andy 15
x :
,
-

(30 500) ,

(15 8 , 600
-
=
17 ·

5) x

Sulma
(21 500 ,
-

Andy
Price Varione -
(2000x4-8600)
x15

99 000)
,

usage
. var
 Sale Variante
20 % Price 20% vol . ↑
Base Care Price Case Volume Car .

Sale . (10 ,
000
X10) 100
, 000 Sal .
(10 000 x
, 12) 120
, 000 Sal .
(12000 X10) 120 000
,

Cost (10 000 x 8)

,
(80,000)
Cog .
(10 000x8) ,
(80,000)
Cogs (12000 x
&) 196,000)
20000
400
24 000
,
F

SPV =
(10-12) x 10
, 000 :
20
,000 K

(10 Per
add
Sure , 000 -

12000) x10
-
: 20
,000
XZ = 4000

Sal 4
Spue(sp-Ap) x Actualit :

Proy 4

Sure (SC-AO) xstaprin X

: Sah &

xStaprogit
·

Rogit

O
"Sta selling price- & : 100
Actual Re 115
Sp
= :

BudgetedQ
12 500
. 16,
,

200

Sta
profit /it : 25

Spu =
(100 -
15) x 16 ,
200 : 243
, 000

Sur :
(12 500 ,
-
16 ,200)
-
x 25 : 92 500
-
,
-

&
"Sta per unit BuchFolt : 25 Y
Cost(unit (R ) :
·
IP 2000 50
,000
Bug H , X 25

(5kgx20)
u :

Dmat

&
los Actual
DLas. (3housx25)
= =
75 Dmateial 24)
(9000kx 216
,000
-

25 22) 55000V
Fol Das (2500h x +
S

Cost 200 FoH 52 ,

000
v

Hor
Profit
Sal .
(1600 x
250)
=
400 , 000

Sp 240v

Budgeted Ofry 2000

&
unit produced : 1500
I
-

# Y
2000 X51x20 : 200
, our
 los (200kg)
2200

Total variance
&

- -

12100 x 2 .
363636 28 600,

Actual Cost (32 650] ,

Total Variance ~
14050) Adverse -

(9) Material Price Variance. (b) Material variance

Usage
R .
M
Sp Ap Ach Var Actual olp 12100kg
T

Yield Ratio 91 . 667%

-

(600)

salt zo
6,
1 5
.
1 6
:
000
Reg .
Mat 13 200
, kg
Y %ov 960
1600 648
2500 (250)
Fog Salt

Au Lat For
I

- 750
so 12
g
&

kg lg kg
Ad Goor 4

kg do 160
, zoe
m
Ad E was .

600 6
, 000 - 1 5
.
908
Ash 3 300
,
4 800
,
- 2 .
0 (3 000)
,

Coata 1 100
, 1 600
,
3 .
0
(1500)&
-
4 11200
Fog
2 200 2
,500 . 8
,

13, 200 14 900 (4 800) =

,
,

14 900
,
kg

Salt 12/24
Ash Conta
Fog"(24
SM 7450 2483 33
6/24 2/24 I
.

kg 3725 1241 67 .
g
Am 6 ,
000 isg g 250
kg Y 800 1600
Kg kg ing
RM
.
SM AM # was
.

Salt 7450 6
, 000 1 5 .
2 175 ,
I

Ash 3 725 ,
4 800
,
2 :
0 (2150)
Costa 1241 67 . 1600 3 .
0 11075)
,
2 500 7 167)
Fog 2483 33 . . 0

14 900 14 900
( ! 117)

I
, ,
Miss
SM Am Sp Vas .

A 4190 4400 50 (10 500)

,

B 1310 1100 70 14700 I

5500 5500 4200

Yield

so He var

A 4000 41902
19500)I

B 1250 1310 70 14 200) ,

(13 700) ,

Input 5500kg.
Yield 10/10 5 .

tap Yield .
5238
Actual Yield (5000)
238x57:5

(13 700)
,

33
30
000
K
kg
,
,
000
-

m -

- ~
- v ~
- - -

- -