The following are comparative data for Jobs Company for the three-year period 2012-2014:
Compute the following measurements for 2014 and 2013:
Definitions:
Actual Cost
The true expenditure incurred for manufacturing, operations, or project activities.
Direct Material
Materials directly related to the production of a product, which can be specifically identified as part of the product and form a large part of its manufacturing cost.
Per Pound
A unit of measure used to express the price or cost of a commodity, production materials, or shipping rates based on weight in pounds.
Materials Price Variance
The difference between the actual cost of materials and the standard cost, multiplied by the quantity of materials purchased.
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