Académique Documents
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Performance Measures
Chapter 11
Standard
Amount
Direct
Material
Direct Manufacturing
Labor Overhead
Take
Identify Receive corrective
questions explanations actions
Conduct next
Analyze period’s
variances operations
Prepare standard
Begin
cost performance
report
McGraw-Hill/Irwin Slide 4
Setting Standard Costs
McGraw-Hill/Irwin Slide 5
Setting Standard Costs
Should we use I recommend using practical
ideal standards that standards that are currently
require employees to attainable with reasonable
work at 100 percent and efficient effort.
peak efficiency?
McGraw-Hill/Irwin Slide 7
Setting Direct Material Standards
Price Quantity
Standards Standards
McGraw-Hill/Irwin Slide 8
Setting Standards
McGraw-Hill/Irwin Slide 9
Setting Direct Labor Standards
Rate Time
Standards Standards
McGraw-Hill/Irwin Slide 10
Setting Variable Manufacturing Overhead
Standards
Rate Quantity
Standards Standards
McGraw-Hill/Irwin Slide 11
Standard Cost Card – Variable Production
Cost
McGraw-Hill/Irwin Slide 12
Price and Quantity Standards
Variance Analysis
McGraw-Hill/Irwin Slide 14
A General Model for Variance Analysis
Variance Analysis
McGraw-Hill/Irwin Slide 15
A General Model for Variance Analysis
McGraw-Hill/Irwin Slide 16
A General Model for Variance Analysis
McGraw-Hill/Irwin Slide 17
A General Model for Variance Analysis
McGraw-Hill/Irwin Slide 18
A General Model for Variance Analysis
McGraw-Hill/Irwin Slide 19
A General Model for Variance Analysis
McGraw-Hill/Irwin Slide 20
A General Model for Variance Analysis
McGraw-Hill/Irwin Slide 21
Learning Objective 2
McGraw-Hill/Irwin Slide 22
Material Variances – An Example
McGraw-Hill/Irwin Slide 23
Material Variances Summary
Actual Quantity Actual Quantity Standard Quantity
× × ×
Actual Price Standard Price Standard Price
210 kgs. 210 kgs. 200 kgs.
× × ×
$4.90 per kg. $5.00 per kg. $5.00 per kg.
= $1,029 = $1,050 = $1,000
McGraw-Hill/Irwin Slide 24
Material Variances Summary
Actual Quantity Actual Quantity Standard Quantity
× × ×
Actual Price Standard Price Standard Price
210 kgs. 210 kgs. 200 kgs.
× $1,029 ÷× 210 ×
$4.90 per kg. kgs $5.00 perper
= $4.90 kg. $5.00 per kg.
= $1,029 =kg
$1,050 = $1,000
McGraw-Hill/Irwin Slide 25
Material Variances Summary
Actual Quantity Actual Quantity Standard Quantity
× × ×
Actual Price Standard Price Standard Price
210 kgs. 210 kgs. 200 kgs.
× × × 2,000
0.1 kg per parka ×
$4.90 per kg. $5.00
parkas per kgs
= 200 kg. $5.00 per kg.
= $1,029 = $1,050 = $1,000
McGraw-Hill/Irwin Slide 26
Material Variances:
Using the Factored Equations
McGraw-Hill/Irwin Slide 27
Isolation of Material Variances
I need the price variance I’ll start computing
sooner so that I can better the price variance
identify purchasing problems. when material is
You accountants just don’t purchased rather
understand the problems that than when it’s used.
purchasing managers have.
McGraw-Hill/Irwin Slide 28
Material Variances
McGraw-Hill/Irwin Slide 29
Responsibility for Material Variances
McGraw-Hill/Irwin Slide 30
Responsibility for Material Variances
McGraw-Hill/Irwin Slide 31
Zippy
Quick Check
McGraw-Hill/Irwin Slide 32
Zippy
Quick Check
Hanson’s
Hanson’s material
material price
price variance
variance (MPV)
(MPV)
for
for the
the week
week was:
was:
a.
a. $170
$170 unfavorable.
unfavorable.
b.
b. $170
$170 favorable.
favorable.
c.
c. $800
$800 unfavorable.
unfavorable.
d.
d. $800
$800 favorable.
favorable.
McGraw-Hill/Irwin Slide 33
Zippy
Quick Check
Hanson’s
Hanson’s material
material price
price variance
variance (MPV)
(MPV)
for
for the
the week
week was:
was:
a.
a. $170
$170 unfavorable.
unfavorable.
b.
b. $170
$170 favorable.
favorable.
c.
c. $800
$800 unfavorable.
unfavorable.
d. $800 favorable. MPV = AQ(AP - SP)
d. $800 favorable.MPV = 1,700 lbs. × ($3.90 - 4.00)
MPV = $170 Favorable
McGraw-Hill/Irwin Slide 34
Zippy
Quick Check
Hanson’s
Hanson’s material
material quantity
quantity variance
variance (MQV)
(MQV)
for
for the
the week
week was:
was:
a.
a. $170
$170 unfavorable.
unfavorable.
b.
b. $170
$170 favorable.
favorable.
c.
c. $800
$800 unfavorable.
unfavorable.
d.
d. $800
$800 favorable.
favorable.
McGraw-Hill/Irwin Slide 35
Zippy
Quick Check
Hanson’s
Hanson’s material
material quantity
quantity variance
variance (MQV)
(MQV)
for
for the
the week
week was:
was:
a.
a. $170
$170 unfavorable.
unfavorable.
b.
b. $170
$170 favorable.
favorable.
c.
c. $800
$800 unfavorable.
unfavorable.
d.
d. $800
$800 favorable.
favorable.
MQV = SP(AQ - SQ)
MQV = $4.00(1,700 lbs - 1,500 lbs)
MQV = $800 unfavorable
McGraw-Hill/Irwin Slide 36
Zippy
Quick Check
McGraw-Hill/Irwin Slide 38
Zippy
Quick Check Continued
Actual Quantity
Used Standard
Quantity
× ×
Standard Price Standard Price
1,700 lbs. 1,500 lbs.
× ×
$4.00 per lb. $4.00 per lb.
= $6,800 = $6,000
Quantity variance is
unchanged because
actual and standard Quantity variance
quantities are unchanged. $800 unfavorable
McGraw-Hill/Irwin Slide 40
Learning Objective 3
McGraw-Hill/Irwin Slide 41
Labor Variances – An Example
McGraw-Hill/Irwin Slide 42
Labor Variances Summary
Actual Hours Actual Hours Standard Hours
× × ×
Actual Rate Standard Rate Standard Rate
2,500 hours 2,500 hours 2,400 hours
× × ×
$10.50 per hour $10.00 per hour. $10.00 per hour
= $26,250 = $25,000 = $24,000
McGraw-Hill/Irwin Slide 43
Labor Variances Summary
Actual Hours Actual Hours Standard Hours
× × ×
Actual Rate Standard Rate Standard Rate
2,500 hours 2,500 hours 2,400 hours
× $26,250× ÷ 2,500 hours ×
$10.50 per hour $10.00 per hour.
= $10.50 per hour $10.00 per hour
= $26,250 = $25,000 = $24,000
McGraw-Hill/Irwin Slide 44
Labor Variances Summary
Actual Hours Actual Hours Standard Hours
× × ×
Actual Rate Standard Rate Standard Rate
2,500 hours 2,500 hours 2,400 hours
× ×
1.2 hours per parka × 2,000 ×
$10.50 per hour parkas
$10.00 per hour.
= 2,400 hours $10.00 per hour
= $26,250 = $25,000 = $24,000
McGraw-Hill/Irwin Slide 45
Labor Variances:
Using the Factored Equations
McGraw-Hill/Irwin Slide 46
Responsibility for Labor Variances
Quality of production
supervision.
Quality of training
provided to employees.
Production Manager
McGraw-Hill/Irwin Slide 47
Responsibility for Labor Variances
I think it took more time
to process the
I am not responsible for materials because the
the unfavorable labor Maintenance
efficiency variance! Department has poorly
maintained your
You purchased cheap equipment.
material, so it took more
time to process it.
McGraw-Hill/Irwin Slide 48
Zippy
Quick Check
McGraw-Hill/Irwin Slide 49
Zippy
Quick Check
Hanson’s
Hanson’s labor
labor rate
rate variance
variance (LRV)
(LRV) for
for the
the
week
week was:
was:
a.
a. $310
$310 unfavorable.
unfavorable.
b.
b. $310
$310 favorable.
favorable.
c.
c. $300
$300 unfavorable.
unfavorable.
d.
d. $300
$300 favorable.
favorable.
McGraw-Hill/Irwin Slide 50
Zippy
Quick Check
Hanson’s
Hanson’s labor
labor rate
rate variance
variance (LRV)
(LRV) for
for the
the
week
week was:
was:
a.
a. $310
$310 unfavorable.
unfavorable.
b.
b. $310
$310 favorable.
favorable.
c.
c. $300 LRV = AH(AR - SR)
$300 unfavorable.
unfavorable.
LRV = 1,550 hrs($12.20 - $12.00)
d.
d. $300
$300 favorable.
favorable.LRV = $310 unfavorable
McGraw-Hill/Irwin Slide 51
Zippy
Quick Check
Hanson’s
Hanson’s labor
labor efficiency
efficiency variance
variance (LEV)
(LEV)
for
for the
the week
week was:
was:
a.
a. $590
$590 unfavorable.
unfavorable.
b.
b. $590
$590 favorable.
favorable.
c.
c. $600
$600 unfavorable.
unfavorable.
d.
d. $600
$600 favorable.
favorable.
McGraw-Hill/Irwin Slide 52
Zippy
Quick Check
Hanson’s
Hanson’s labor
labor efficiency
efficiency variance
variance (LEV)
(LEV)
for
for the
the week
week was:
was:
a.
a. $590
$590 unfavorable.
unfavorable.
b.
b. $590
$590 favorable.
favorable.
c.
c. $600
$600 unfavorable.
unfavorable.
d.
d. $600
$600 favorable.
favorable.
LEV = SR(AH - SH)
LEV = $12.00(1,550 hrs - 1,500 hrs)
LEV = $600 unfavorable
McGraw-Hill/Irwin Slide 53
Zippy
Quick Check
McGraw-Hill/Irwin Slide 55
Variable Manufacturing Overhead Variances
– An Example
McGraw-Hill/Irwin Slide 56
Variable Manufacturing Overhead Variances
Summary
Actual Hours Actual Hours Standard Hours
× × ×
Actual Rate Standard Rate Standard Rate
2,500 hours 2,500 hours 2,400 hours
× × ×
$4.20 per hour $4.00 per hour $4.00 per hour
= $10,500 = $10,000 = $9,600
McGraw-Hill/Irwin Slide 57
Variable Manufacturing Overhead Variances
Summary
Actual Hours Actual Hours Standard Hours
× × ×
Actual Rate Standard Rate Standard Rate
2,500 hours 2,500 hours 2,400 hours
× $10,500×÷ 2,500 hours ×
$4.20 per hour $4.00 per per
= $4.20 hourhour $4.00 per hour
= $10,500 = $10,000 = $9,600
McGraw-Hill/Irwin Slide 58
Variable Manufacturing Overhead Variances
Summary
Actual Hours Actual Hours Standard Hours
× × ×
Actual Rate Standard Rate Standard Rate
2,500 hours 2,500 hours 2,400 hours
× ×
1.2 hours per parka × 2,000 ×
$4.20 per hour parkas$4.00 per hour
= 2,400 hours $4.00 per hour
= $10,500 = $10,000 = $9,600
McGraw-Hill/Irwin Slide 59
Variable Manufacturing Overhead
Variances: Using Factored Equations
McGraw-Hill/Irwin Slide 60
Zippy
Quick Check
McGraw-Hill/Irwin Slide 61
Zippy
Quick Check
Hanson’s
Hanson’s rate
rate variance
variance (VMRV)
(VMRV) for for variable
variable
manufacturing
manufacturing overhead
overhead for
for the
the week
week was:
was:
a.
a. $465
$465 unfavorable.
unfavorable.
b.
b. $400
$400 favorable.
favorable.
c.
c. $335
$335 unfavorable.
unfavorable.
d.
d. $300
$300 favorable.
favorable.
McGraw-Hill/Irwin Slide 62
Zippy
Quick Check
Hanson’s
Hanson’s rate
rate variance
variance (VMRV)
(VMRV) for for variable
variable
manufacturing
manufacturing overhead
overhead for
for the
the week
week was:
was:
a.
a. $465
$465 unfavorable.
unfavorable.
b.
b. $400
$400 favorable.
favorable.
VMRV = AH(AR - SR)
c. $335 unfavorable.
c. $335 unfavorable. VMRV = 1,550 hrs($3.30 - $3.00)
d.
d. $300
$300 favorable.
favorable. VMRV = $465 unfavorable
McGraw-Hill/Irwin Slide 63
Zippy
Quick Check
Hanson’s
Hanson’s efficiency
efficiency variance
variance (VMEV)
(VMEV) forfor
variable
variable manufacturing
manufacturing overhead
overhead for
for the
the week
week
was:
was:
a.
a. $435
$435 unfavorable.
unfavorable.
b.
b. $435
$435 favorable.
favorable.
c.
c. $150
$150 unfavorable.
unfavorable.
d.
d. $150
$150 favorable.
favorable.
McGraw-Hill/Irwin Slide 64
Zippy
Quick Check
Hanson’s
Hanson’s efficiency
efficiency variance
variance (VMEV)
(VMEV) for for
variable
variable manufacturing
manufacturing overhead
overhead forfor the
the week
week
was:
was:
a.
a. $435
$435 unfavorable.
unfavorable.
b.
b. $435
$435 favorable.
favorable. 1,000 units × 1.5 hrs per unit
c.
c. $150
$150 unfavorable.
unfavorable.
d.
d. $150
$150 favorable.
favorable.
VMEV = SR(AH - SH)
VMEV = $3.00(1,550 hrs - 1,500 hrs)
VMEV = $150 unfavorable
McGraw-Hill/Irwin Slide 65
Zippy
Quick Check
Larger variances, in
How do I know dollar amount or as
which variances to a percentage of the
investigate? standard, are
investigated first.
McGraw-Hill/Irwin Slide 67
A Statistical Control Chart
Favorable Limit
• •
• • •
Desired Value
• •
Unfavorable Limit •
•
1 2 3 4 5 6 7 8 9
Variance Measurements
McGraw-Hill/Irwin Slide 68
Advantages of Standard Costs
Advantages
Enhances
Simplified responsibility
bookkeeping accounting
McGraw-Hill/Irwin Slide 69
Potential Problems with Standard Costs
Emphasizing standards Favorable
may exclude other variances may
important objectives. be misinterpreted.
Potential
Problems
Standard cost Emphasis on
reports may negative may
not be timely. impact morale.
McGraw-Hill/Irwin Slide 71
Delivery Performance Measures
Throughput Time
McGraw-Hill/Irwin Slide 72
Delivery Performance Measures
Throughput Time
AA TQM
TQM team
team at
at Narton
Narton Corp
Corp has
has recorded
recorded the
the
following
following average
average times
times for
for production:
production:
Wait
Wait 3.0
3.0 days
days Move
Move 0.5
0.5 days
days
Inspection
Inspection 0.4
0.4 days
days Queue
Queue 9.3
9.3 days
days
Process
Process 0.20.2 days
days
What
What is
is the
the throughput
throughput time?
time?
a.
a. 10.4
10.4 days.
days.
b.
b. 0.2
0.2 days.
days.
c.
c. 4.1
4.1 days.
days.
d.
d. 13.4
13.4 days.
days.
McGraw-Hill/Irwin Slide 74
Quick Check
AA TQM
TQM team
team at
at Narton
Narton Corp
Corp has
has recorded
recorded the
the
following
following average
average times
times for
for production:
production:
Wait
Wait 3.0
3.0 days
days Move
Move 0.5
0.5 days
days
Inspection
Inspection 0.4
0.4 days
days Queue
Queue 9.3
9.3 days
days
Process
Process 0.20.2 days
days
What
What is
is the
the throughput
throughput time?
time?
a.
a. 10.4
10.4 days.
days.
b.
b. 0.2
0.2 days.
days.
Throughput time = Process + Inspection + Move + Queue
c.
c. 4.1
4.1 days.
days. = 0.2 days + 0.4 days + 0.5 days + 9.3 days
d.
d. 13.4 days. = 10.4 days
13.4 days.
McGraw-Hill/Irwin Slide 75
Quick Check
AA TQM
TQM team
team at
at Narton
Narton Corp
Corp has
has recorded
recorded the
the
following
following average
average times
times for
for production:
production:
Wait
Wait 3.0
3.0 days
days Move
Move 0.5
0.5 days
days
Inspection
Inspection 0.4
0.4 days
days Queue
Queue 9.3
9.3 days
days
Process
Process 0.20.2 days
days
What
What is
is the
the Manufacturing
Manufacturing Cycle
Cycle Efficiency
Efficiency (MCE)?
(MCE)?
a.
a. 50.0%.
50.0%.
b.
b. 1.9%.
1.9%.
c.
c. 52.0%.
52.0%.
d.
d. 5.1%.
5.1%.
McGraw-Hill/Irwin Slide 76
Quick Check
AA TQM
TQM team
team at
at Narton
Narton Corp
Corp has
has recorded
recorded the
the
following
following average
average times
times for
for production:
production:
Wait
Wait 3.0
3.0 days
days Move
Move 0.5
0.5 days
days
Inspection
Inspection 0.4
0.4 days
days Queue
Queue 9.3
9.3 days
days
Process
Process 0.20.2 days
days
What
What is
is the
the Manufacturing
Manufacturing Cycle
Cycle Efficiency
Efficiency (MCE)?
(MCE)?
a.
a. 50.0%.
50.0%.
MCE = Value-added time ÷ Throughput time
b.
b. 1.9%.
1.9%. = Process time ÷ Throughput time
c.
c. 52.0%.
52.0%. = 0.2 days ÷ 10.4 days
d.
d. 5.1%.
5.1%. = 1.9%
McGraw-Hill/Irwin Slide 77
Quick Check
AA TQM
TQM team
team at
at Narton
Narton Corp
Corp has
has recorded
recorded the
the
following
following average
average times
times for
for production:
production:
Wait
Wait 3.0
3.0 days
days Move
Move 0.5
0.5 days
days
Inspection
Inspection 0.4
0.4 days
days Queue
Queue 9.3
9.3 days
days
Process
Process 0.20.2 days
days
What
What is
is the
the delivery
delivery cycle
cycle time
time (DCT)?
(DCT)?
a.
a. 0.5
0.5 days.
days.
b.
b. 0.7
0.7 days.
days.
c.
c. 13.4
13.4 days.
days.
d.
d. 10.4
10.4 days.
days.
McGraw-Hill/Irwin Slide 78
Quick Check
AA TQM
TQM team
team at
at Narton
Narton Corp
Corp has
has recorded
recorded the
the
following
following average
average times
times for
for production:
production:
Wait
Wait 3.0
3.0 days
days Move
Move 0.5
0.5 days
days
Inspection
Inspection 0.4
0.4 days
days Queue
Queue 9.3
9.3 days
days
Process
Process 0.20.2 days
days
What
What is
is the
the delivery
delivery cycle
cycle time
time (DCT)?
(DCT)?
a.
a. 0.5
0.5 days.
days.
b.
b. 0.7
0.7 days.
days. DCT = Wait time + Throughput time
c.
c. 13.4
13.4 days.
days. = 3.0 days + 10.4 days
d.
d. 10.4
10.4 days.
days. = 13.4 days
McGraw-Hill/Irwin Slide 79
Predetermined Overhead Rates and Overhead
Analysis in a Standard Costing System
Appendix 11A
(Appendix 11A)
Compute and interpret
the fixed overhead
budget and volume
variances.
McGraw-Hill/Irwin Slide 81
Fixed Overhead Budget Variance
Actual Budgeted Fixed
Fixed Fixed Overhead
Overhead Overhead Applied
Budget
variance
Actual Budgeted
Budget
= fixed – fixed
variance
overhead overhead
McGraw-Hill/Irwin Slide 82
Fixed Overhead Volume Variance
Actual Budgeted Fixed
Fixed Fixed Overhead
Overhead Overhead Applied
Volume
variance
Fixed
Budgeted
Volume overhead
= fixed –
variance applied to
overhead
work in process
McGraw-Hill/Irwin Slide 83
Fixed Overhead Volume Variance
Actual Budgeted Fixed
Fixed Fixed Overhead
Overhead Overhead Applied
DH × FR SH × FR
Volume
variance
Volume variance = FPOHR × (DH – SH)
ColaCo
Production and Machine-Hour Data
Budgeted production 30,000 units
Standard machine-hours per unit 3 hours
Budgeted machine-hours 90,000 hours
Actual production 28,000 units
Standard machine-hours allowed for the actual production 84,000 hours
Actual machine-hours 88,000 hours
McGraw-Hill/Irwin Slide 85
Computing Fixed Overhead Variances
ColaCo
Cost Data
Budgeted variable manufacturing overhead $ 90,000
Budgeted fixed manufacturing overhead 270,000
Total budgeted manufacturing overhead $ 360,000
McGraw-Hill/Irwin Slide 86
Predetermined Overhead Rates
Predetermined $360,000
=
overhead rate 90,000 Machine-hours
Predetermined
= $4.00 per machine-hour
overhead rate
McGraw-Hill/Irwin Slide 87
Predetermined Overhead Rates
Variable component of the $90,000
=
predetermined overhead rate 90,000 Machine-hours
McGraw-Hill/Irwin Slide 88
Applying Manufacturing Overhead
Overhead
= $336,000
applied
McGraw-Hill/Irwin Slide 89
Computing the Budget Variance
Actual Budgeted
Budget
= fixed – fixed
variance
overhead overhead
Budget
= $280,000 – $270,000
variance
Budget
= $10,000 Unfavorable
variance
McGraw-Hill/Irwin Slide 90
Computing the Volume Variance
Fixed
Budgeted
Volume overhead
= fixed –
variance applied to
overhead
work in process
Volume
variance
= $270,000 – ( $3.00 per
machine-hour
×
$84,000
machine-hours )
Volume
= $18,000 Unfavorable
variance
McGraw-Hill/Irwin Slide 91
Computing the Volume Variance
Volume variance = FPOHR × (DH – SH)
Volume
variance
=
$3.00 per
machine-hour
× ( 90,000
mach-hours
–
84,000
mach-hours )
Volume = 18,000 Unfavorable
variance
McGraw-Hill/Irwin Slide 92
A Pictorial View of the Variances
McGraw-Hill/Irwin Slide 93
Fixed Overhead Variances –
A Graphic Approach
Let’s look at a
graph showing
fixed overhead
variances. We will
use ColaCo’s
numbers from the
previous example.
McGraw-Hill/Irwin Slide 94
Graphic Analysis of Fixed
Overhead Variances
Budget
$270,000
at
li ed
p p u r
d a ho
e a a r d
e rh n d
o v s ta
e d e r
Fix 0 p Denominator
3 .0 hours
$
0
0 Machine-hours (000) 90
McGraw-Hill/Irwin Slide 95
Graphic Analysis of Fixed
Overhead Variances
Actual
$280,000
Budget { Budget Variance 10,000 U
$270,000
at
li ed
p p u r
d a ho
e a a r d
e rh n d
o v s ta
e d e r
Fix 0 p Denominator
3 .0 hours
$
0
0 Machine-hours (000) 90
McGraw-Hill/Irwin Slide 96
Graphic Analysis of Fixed
Overhead Variances
Actual
$280,000
Budget { Budget Variance 10,000 U
$270,000
Applied { Volume Variance 18,000 U
$252,000
at
li ed
p p u r
d a ho
e a a r d
e rh n d
o v s ta
e d e r
Fix 0 p Standard Denominator
3 .0 hours hours
$
0
0 Machine-hours (000) 84 90
McGraw-Hill/Irwin Slide 97
Reconciling Overhead Variances and
Underapplied or Overapplied Overhead
In a standard
cost system:
Unfavorable Favorable
variances are equivalent variances are equivalent
to underapplied overhead. to overapplied overhead.
ColaCo
Computation of Underapplied Overhead
Predetermined overhead rate (a) $ 4.00 per machine-hour
Standard hours allowed for the actual output (b) 84,000 machine hours
Manufacturing overhead applied (a) × (b) $ 336,000
Actual manufacturing overhead $ 380,000
Manufacturing overhead underapplied or
overapplied $ 44,000 underapplied
McGraw-Hill/Irwin Slide 99
Computing the Variable Overhead Variances
= $12,000 unfavorable
ColaCo
Computing the Sum of All variances
Variable overhead rate variance $ 12,000 U
Variable overhead efficiency variance 4,000 U
Fixed overhead budget variance 10,000 U
Fixed overhead volume variance 18,000 U
Total of the overhead variances $ 44,000 U
(Appendix 11B)
Prepare journal entries
to record standard
costs and variances.
Material
Material Labor
Labor
AQ
AQ ×× AP
AP == $1,029
$1,029 AH
AH ×× AR
AR == $26,250
$26,250
AQ
AQ ×× SP
SP == $1,050
$1,050 AH
AH ×× SR
SR == $25,000
$25,000
SQ
SQ ×× SP
SP == $1,000
$1,000 SH
SH ×× SR
SR == $24,000
$24,000
MPV
MPV == $21
$21 FF LRV
LRV == $1,250
$1,250 UU
MQV
MQV == $50
$50 UU LEV
LEV == $1,000
$1,000 UU