Discussion on Pacific Research Laboratories

b’Subject: Accounting’
b’Topic: CrittEar’
b’Below is an attachment of the case study. There is also an outline that descrinyzbe what each paragraph should be about.’


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Case 2 – Fall 2020

CrittEar and Pacific-Research Laboratories

Susan Hansen first came up with the CrittEar concept when she noticed her golden retriever was becoming more sound sensitive as he aged. As she was researching solutions for ways to help him, she discovered what an incredibly common problem it was. Dogs hear, on average, five times better than humans. As a result, those loud noises become particularly unbearable.

There’s also the issue that noise distractions can create for service dogs and dogs employed in the military, police forces, search and rescue operations and even as assistants for hunters. Constant exposure to loud noises has the potential to create long term damage. Standard calming methods like pheromones and vests aren’t appropriate.

The Solution

Susan’s idea to resolve the problem came from a simple slogan; “Dogs can’t fear what they can’t hear.” If earplugs were available to protect the ears of people, then why not dogs?

Of course, developing earplugs for dogs involved taking certain canine-specific issues into account, including:

  • The size and shape of the dog’s ear canal
  • Issues with dogs attempting to remove the devices from discomfort
  • The inability to gain feedback from the end-user

To manage these problems, Susan chose a medical-grade memory foam material that provided comfort and conformed to the shape and size of the dog’s ear easily.


The Results

The simple use, efficacy, and affordability of the product made them ideal for resolving the common issues with noise phobia in dogs of all sizes. Results have been so positive in dogs that the team at CrittEar is exploring lines for cats, horses, and other animals who commonly suffer noise phobias.

The information given above is an actual small manufacturing solution. See the links to the companies below:



Financial Information

The financial information given below is hypothetical.

CRITTEAR Company produces CrittEars. Overhead is applied to products on the basis of direct labor hours. The denominator level of activity is 4,030 hours. The company’s standard cost card is below:

Direct materials – Memory Foam: 6 pieces per CrittEar at $0.50 per piece

Direct labor: 1.3 hours per CrittEar at $8 per hour

Variable manufacturing overhead: 1.3 hours per CrittEar at $4 per hour

Fixed manufacturing overhead: 1.3 hours per CrittEar at $6 per hour

During January, the company produced 3,000 CrittEars. The fixed overhead expense budget was $24,180.

Actual costs in January were as follows:

Direct materials: 25,000 pieces purchased at a cost of $0.48 per piece

Direct labor: 4,000 hours were worked at a cost of $36,000

Variable manufacturing overhead: Actual cost was $17,000

Fixed manufacturing overhead: Actual cost was $25,000


Case Instructions:

You are the comptroller for Pacific Research Laboratories. Write a memo to the CFO regarding the following cost variances for January:


The memo should include the following separate paragraphs:

  • Brief introduction


  • Total Material Variance and the breakdown to the Material Price Variance, Material Quantity Variance. For the price and quantity variances discuss at least two possible reasons for the variance.


  • Total Labor Variance and the breakdown to the Direct Labor Rate Variance, Direct Labor Efficiency Variance Total Labor Variance. For the rate and efficiency variances discuss at least two possible reasons for the variance.


  • Overhead Budget Variance, and Overhead Volume Variance. Discuss at least two possible reasons for the variance.


  • Recommendation for dealing with the two large variances identified above. Make sure you consider how the reader will benefit from the desired actions and how you can make those actions easier. For example, you might say, “I will be glad to discuss this recommendation with you.”





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