2010CIMAP1R2Kaplan.pptVIP

Q 88 89 90 Homework 94 111 * Planning and Operational example ￡ ￡ Planning variances A - B Sales price Material price Wage rate Operational B - C Sales price Material price Material usage Wage rate Labour efficiency Planning and Operational example Construct a revised ex post plan using standards that with hind sight should have been used. Compare ex post plan to actual A Original plan ￡ B Revised ex post ￡ C Actual results ￡ Sales 1000 x 200 200,000 1,000 x 330 330,000 1,000 x 316 316,000 Material 10,000 x 10 100,000 10,000 x 17 170,000 10,800 x 18 194,400 Labour 6,000 x 8 48,000 6,000 x