3

(total direct materials cost variance)

(1) = - .

, ( ) .

(2) (direct materials price variance) = ( )

(3) (direct materials quantity variance) = ( - )

, :

(1) = (2) + (3)

, , . , , , , .

, . , , , , .

(total direct labor cost variance) ( , ).

= .

, , .

(direct labour rate variance) = ( - ) .

(direct labor efficiency variance) = ( - ) .

,

, , , ( ) .

. , , , .

, , - . . , .[7]

. (total overhead variance), , , , ( ) . : . .

, $5.75 $1,300 ( ). 400 . $4,100.

, . , $5.75 . ($1,300) (400 ). $3.25 ($1,300 : 400 ). , $9.00 ($5.75 + $3.25).

(total overhead variance) :

$4,100

,

(

)

$9.00/ (180 2.4 3,888/)*

$ 212 ()**

*) 180 ; 2.4 .

**) , . .

. , () , , .

, :

$4,100

(

) 180 :

(180 2.4

/) $5 75/ $2,484

1,300

3,784

$ 316()

, , , .

(overhead volume variance) , .