What is Period 3's standard hour deviation for Frank's manufacturing firm, based on the following input/output information?

What is Period 3's standard hour deviation for Frank's manufacturing firm, based on the following input/output information?


Input Information
Period 1 2 3 4
Planned Input 48 68 54 62
Actual Input 47 72 56 48

Output Information
Period 1 2 3 4
Planned Output 50 65 55 65
Actual Output 52 60 53 67
a) 4, -5
b) -3, 2
c) 3, -2
d) 2, -2
e) -14, 2


Answer: d) 2, -2

Solution:
Input Information
Period 1 2 3 4
Planned Input 48 68 54 62
Actual Input 47 72 56 48
Deviation -1 4 2 -14
Cumulative Deviation -1 3 5 -9

Output Information
Period 1 2 3 4
Planned Output 50 65 55 65
Actual Output 52 60 53 67
Deviation 2 -5 -2 2
Cumulative Deviation 2 -3 -5 -3


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