Brussels chocolates of belgium uses standard costs and a

Reference no: EM13393465

Brussels Chocolates of Belgium uses standard costs and a flexible budget to control its manufacture of its chocolates. Operating data for the last week have been summarized. A total of 4,000 boxes of chocolates were produced. A total of 4,300 pounds of chocolate costing €15.5 (Euros) were purchased and used. The standard, or forecast, price was €16.0. One pound of chocolate is the standard allowed quantity per box of chocolate made. Direct labor actually cost €195,200, based on 6,400 actual hours at a rate of €30.50 per hour, compared to the standard rate of €30.00 per direct labor hour. The labor standard is 1.50 direct labor hours per box. Variable manufacturing overhead cost €69,500. The flexible budget is based on €10.00 per standard direct labor hour.

a. Materials price.
b. Materials quantity (usage).
c. Direct labor rate.
d. Direct labor efficiency (usage).
e. Variable overhead spending.
f. Variable overhead efficiency (usage).

Reference no: EM13393465

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