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