Standard unit cost; variance analysis; journal entries
All of the deviations listed in E8-1 and E8-2 took place, and 1,100 units were started and finished.
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Standard unit cost; variance analysis; journal entries 1,000 units were started and finished.
Case 1: All prices and quantities for the cost elements are standard, except for materials cost, which is $8.50 per pound.
Case 2: All prices and quantities for the cost elements are standard, except that 1,900 pounds of materials were used.
E8-2
Standard unit cost; variance analysis; journal entries 1,000 units were started and finished.
Case 1:.All prices and quantities are standard, except for the labor rate, which is $10.20 per hour.
Case 2: All prices and quantities are standard, except for labor hours, which totaled 900.
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