The purpose of this memo is to define the context I used to perform a variance analysis of the massage chairs manufactured to determine if the standards are being met. After Mr. Kane reviews the contents of this memo along with the variance analysis, he will be able to whether or not the standards were met in the production of the massage chairs. (Zimmerman, 2014) states “Variances provide useful information for managers in gauging whether the production system is operating as expected.”

The task was to perform a variance analysis of the massage chairs by calculating all materials and labor variances. In addition to the summary and analysis of both the standard and actual cost, I am to ask for clarification of any variances that need to