Accounting Costs - SunAir Boat Case
The following table shows details of SunAir Boat Builder's molding department's direct cost and overhead variances:
SunAir Boat Builders, Inc.
Detailed Cost Comparison (per boat hull)
Unit Cost per Unit Cost Actual Price Usage Amount Standard Actual Variance Quantity Variance Materials Glass Cloth (sq. ft.) 120 $
Glass Mix (lbs.) 40 $
Unit Cost per Unit Cost Actual Rate Efficiency Amount Standard Actual Variance Quantity Variance Direct Labor Mixing (hrs.) 0.5 $
Molding (hrs.) 1.0 $
Cost (hull) 1 $
The variances observed in the table above can be traced directly to the complexities of the mixing and molding procedure. Production of boat hulls, by its very nature, requires "a great deal of expertise, or 'eyeball'" according to the case study. The following are listed as factors which can affect this process: "too much or too little catalyst...too much or too little heat...failure to allow proper time for curing... [and]...spending too much time on adjustments to mixing or molding equipment." Therefore, care has to be taken to make sure that both materials (glass cloth and mix) and supervision...
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