Splish Brothers Inc. sells a snowboard, EZslide, that is popular with snowboard enthusiasts. Below is information relating to Splish Brothers Inc.'s purchases of EZslide snowboards during September. During the same month, 101 EZslide snowboards were sold. Date Sept. 1 Sept. 12 Sept. 19 Sept. 26 Explanation Units Inventory 11 Purchases 46 Purchases 53 Purchases 21 Totals 131 Date Sept. 5 Sale B[] Sept. 16 Sale Sept. 29 Sale Totals Additional data regarding the company's sales of EZslide snowboards are provided below. Assume that Splish Brothers Inc. uses a perpetual inventory system. Unit Cost $106 109 110 111 Units 8 48 45 101 Total Cost $1,166 5,014 5,830 2,331 $14,341

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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.