EXERCISE 10-1 Material Variances Ha

EXERCISE 10-1 Material Variances
Harmon household Products, Inc., manufactures a number of consumer item for general house hold use. One of these products, a chopping board, requires an expensive hardwood. During a recent month, the company manufactured 4,000 chopping boards using 11,000 board feet on hardwood. The hardwood cost the company $18,700
The company's standards for one chopping board are 2.5 board feet of hardwood, at a cost of $1.80 per board foot.
Required:
1. According to the standards, what cost for wood should have been incurred to make 4,000 chopping blocks? How much greater or less is this than the cost that was incurred?
2 Break down the difference computed in (1) above into a materials price variance and a materials quantity variance.

ผลลัพธ์ (จีน) 3:

行使10-1材料变化
Harmon家庭Products， Inc.，制造一定数量的消费者项目为一般房子拥有使用。这些产品之一，一块砧板，要求一块昂贵的硬木。使用在硬木的11,000个权尺在一个最近月期间，公司制造了4,000块砧板。硬木花费了公司$18,700
一块砧板的公司标准是硬木2.5权尺，在一费用的$1.80每个板foot.
Required ：
1.根据标准，木头的什么费用应该招致做4,000块斩肉板？这比招致的费用是多少伟大或较少？
2划分在(1)上面计算的区别入材料价格变化和材料数量variance.