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SOAL VariancesData keuangan PT Pandu per 31 Desember 2011 menunjukkan informasi sebagai berikut:

Sales 1,348,500,000 Actual 12.000 unit

Direct Material 314,400,000 produced and sold

Direct Labor 149,450,000

Variable FOH 362,600,000

Total Variable Cost 826,450,000

Contribution Margin 522,050,000

Fixed FOH 181,300,000

Gross Profit 340,750,000

PT Pandu menggunakan system standard dan menetapkan standar-standar sebagai berikut:

Standard

Machine hours per unit output 2 hours

Actual hours 24,500 hours

Direct Material Standard Price 26,000 Rupiah/unit

Direct Labor Rate per machine hours 6,000 Rupiah/machine hours

Variable FOH per machine hours 15,000 Rupiah/machine hours

Fixed FOH per machine hours 7,500 Rupiah/machine hours

Normal Capacity 25,000 hours (gunakan untuk menentukan budgeted fixed FOH)

Diminta:

Berdasarkan informasi-informasi di atas tentukan:

1. Direct Material Price Variance 2. a. Direct Labor Rate Variance

b. Direct Labor Efficinecy Variance

3. FOH Variance dengan pendekatan:

a. One Variance method

b. Two Variances method

c. Three Variance method

d. Four Variance Method