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standard costing

Former userFormer user4y ago
Given , budgeted volume ( production and sales) = 17200 units actual volume ( production and sales) = 18600 units actual total variable cost = $ 383160 variable cost variance = $ 9300 (adverse) calculate standard variable cost per unit ?
John MoffatJohn MoffatTutor4y ago#1
Why are you attempting a question for which you do not have an answer? You should be using a Revision Kit from one of the ACCA Approved Publishers - they have answers and workings!! The standard total variable cost for the actual production must have been 383,160 - 9,300 = $373,860. Given that they actually produced 18,600 units, the standard variable cost per unit must be 373,860 / 18,600 = $20.10.
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