https://file.aiquickdraw.com/mathbot/file/17266661089101witxfs9.jpg

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).

Calcule y responda correctamente: Siendo los costos reales y estándares para producir una cantidad del producto X, los siguientes: Costos Reales: 21,000 Lbs. a $10.00 = $210,000; Costos Estándares: 25,000 Lbs. a $10.15 = $253,750. La variación neta de estos materiales sería: VN = (Variación Precio + Variación Eficiencia). ¿Cuál es la respuesta correcta?

Learn how to calculate the total cost variance for materials using price and efficiency variance. In this example, we calculate the price variance using 21,000 lbs at $10.00 per lb versus 25,000 lbs at $10.15 per lb, resulting in a net unfavorable variance of $43,750.

Math Problem Statement

Solution

Ask a new question for Free

By Image

Math Problem Analysis

Mathematical Concepts

Formulas

Theorems

Suitable Grade Level

Related Recommendation