JungleKidz is a leading manufacturer for children's indoor playgrounds. It has provided you the information below for its indoor trampoline park units. Direct materials costs Direct labour costs. Manufacturing overhead costs Direct labour hours. Machine hours Direct materials costs Direct labour costs Manufacturing overhead costs Direct labour hours Annual Budget Machine hours R135 000 It has further provided you with the following information for JOB759 that was recently completed. R198 000 R297 000 37 125 hours 16 500 hours Actual (Job 759) R2 970 R4 620 R5 940 743 371 Calculate the total cost of JOB759 using the various bases

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Variance Analysis

In layman's terms, variance analysis is an analysis of a difference between planned and actual behavior. Variance analysis is mainly used by the companies to maintain a control over a business. After analyzing differences, companies find the reasons for the variance so that the necessary steps should be taken to correct that variance. 

Standard Costing

The standard cost system is the expected cost per unit product manufactured and it helps in estimating the deviations and controlling them as well as fixing the selling price of the product. For example, it helps to plan the cost for the coming year on the various expenses.