To solve the problem in the image, we need to calculate the "Variación Neta" (Net Variation) of the materials using the formula provided:

$VN = \text{Variación Precio (VP)} + \text{Variación Eficiencia (VF)}$

We are given:

• Costos Reales (Actual Costs): 21,000 lbs at $10.00 per lb = $210,000
• Costos Estándares (Standard Costs): 25,000 lbs at $10.15 per lb = $253,750

Now, let's calculate both components:

1. Variación Precio (Price Variation):

$VP = (\text{Precio Real} - \text{Precio Estándar}) \times \text{Cantidad Real}$ $VP = (10.00 - 10.15) \times 21,000 = -0.15 \times 21,000 = -3,150$ This is a favorable variation because the real price is lower than the standard price.

2. Variación Eficiencia (Efficiency Variation):

$VF = (\text{Cantidad Real} - \text{Cantidad Estándar}) \times \text{Precio Estándar}$ $VF = (21,000 - 25,000) \times 10.15 = -4,000 \times 10.15 = -40,600$ This is an unfavorable variation because more material was used than expected.

3. Net Variation (VN):

$VN = VP + VF = -3,150 + (-40,600) = -43,750$ Thus, the total variation is $43,750 desfavorable.

The correct answer is option D: $43,750 desfavorable.

Would you like more details on any of the steps, or have any questions?

Related Questions:

1. How would the calculation change if the actual cost per pound was higher than the standard cost?
2. What is the significance of a favorable vs. unfavorable variance?
3. How could efficiency variation impact the overall profitability of a company?
4. How can companies minimize unfavorable variances in production costs?
5. What other types of variances are commonly analyzed in cost accounting?

Tip: Always ensure to check if the variances are favorable (indicating cost savings) or unfavorable (indicating higher costs than expected).