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60803124920275523060477361479020500Student Name:
Class:
Standard cost information:
Standard
Quantity
Price (rate)
Unit Cost
Cost
Price
Rate
Clay (pounds)
Direct labor (hours)
Direct costs:
Actual results from last year:
Number of pounds of clay used
Cost of clay
Number of labor hours worked
Direct labor cost
Variable overhead cost
Fixed overhead cost
Requirement 1: Direct Materials Variance
AP x AQ
Direct
Materials
> Variance Variance Total Direct Materials Spending Variance Over/Underapplied Variable Overhead Total Direct Labor Spending Variance

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