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 CHAPTER 9
STANDARD COSTING:
A FUNCTIONAL-BASED CONTROL APPROACH
DISCUSSION QUESTIONS

1. Standard costs are essentially budgeted an event that will create a direct labor rate
amounts on a per-unit basis. Unit standards variance that is controllable.
serve as inputs in building budgets.
10. Inefficient direct labor, machine downtime,
2. The quantity decision is determining how bored workers, and poor quality direct mate-
much input should be used per unit of out- rials are possible causes of an unfavorable
put. The pricing decision determines how direct labor efficiency variance.
much should be paid for the quantity of input
used. 11. Part of a variable overhead spending vari-
ance can be caused by inefficient use of
3. Historical experience is often a poor choice overhead resources.
for establishing standards because the his-
torical amounts may include more inefficien- 12. The volume variance is caused by the actual
cy than is desired. volume differing from the expected volume
used to compute the predetermined standard
4. Ideal standards are perfection standards,
representing the best possible outcomes. fixed overhead rate. If the actual volume is dif-
Currently attainable standards are standards ferent from the expected volume, then the
that are challenging but allow for inefficiency. company has either lost or earned a contribu-
Currently attainable standards are often tion margin. The volume variance signals this
chosen because many feel they tend to mo- outcome. If the variance is large, then the loss
tivate rather than frustrate. or gain is large since the volume variance un-
derstates the effect.
5. By identifying standards and assessing devi-
ations from the standards, managers can lo- 13. Control limits indicate how large a variance
cate areas where change or corrective must be before it is judged to be material
behavior is needed. and the process is out of control. Current
practice sets the control limits subjectively
6. Managers generally tend to have more control and bases them on past experience, intui-
over the quantity of an input used, rather than tion, and judgment.
the price paid per unit of input.
14. All three approaches break the total overhead
7. The materials price variance is often com- variance into component variances. The four-
puted at the point of purchase rather than is- variance approach divides overhead into fixed
suance because it provides control and variable categories (based on unit-level
information sooner. If the variance is com- behavior). It computes the variable overhead
puted at the point of issuance and a problem spending and efficiency variances and the
is detected, this problem could have been fixed spending and volume variances. The
ongoing for weeks or months (depending on three-variance approach computes the
how long the direct materials were in inven- spending variance (the sum of the fixed and
tory before being used). variable spending variances of the four-
8. Disagree. A direct materials usage variance variance approach) and the variable efficiency
can be caused by factors beyond the control and fixed overhead volume variances (same
of the production manager (e.g., purchase of as those of the four-variance analysis). The
a lower quality of direct materials than nor- two-variance analysis computes a budget var-
mal). iance, which is the sum of the spending vari-
ances and the variable overhead efficiency
9. Disagree. Using higher-priced workers to variances, and a volume variance, which is
perform lower-skilled tasks is an example of

9-1
© 2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly
accessible website, in whole or in part.
 identical to that computed using a four- and yield variances. The mix variance indi-
variance analysis. cates the deviation from the standard mix of
direct materials or direct labor. The yield var-
15. The direct materials usage and direct labor
iance calculates the difference between the
efficiency variances can be broken into mix actual yield and the standard yield.

9-2
© 2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly
accessible website, in whole or in part.
 CORNERSTONE EXERCISES

Cornerstone Exercise 9.1

1. Standard quarts of oil allowed:

SQ = Unit quantity standard × Actual output
= 6.2 × 980
= 6,076 quarts

2. Direct labor hours allowed:

SH = Unit labor standard × Actual output
= (24/60) × 980
= 0.4 × 980
= 392 direct labor hours

3. If 970 oil changes were performed instead of 980, the standard quantities al-
lowed would be lower, since the production of fewer oil changes takes less
oil and fewer direct labor hours. The SQ for oil would be 6,014 quarts (6.2 ×
970), and the SH for direct labor hours would be 388 hours (0.4 × 970).

Cornerstone Exercise 9.2

1. Formulas:
Materials price variance (MPV) = (AP – SP)AQ = ($5.10 – $5.05)6,020
= $0.05 × 6,020 = $301 U
Materials usage variance (MUV) = (AQ – SQ)SP = (6,020 – 6,076)$5.05
= (56 × $5.05) = $282.80 F

2. AQ × AP AQ × SP SQ × SP
= 6,020 × $5.10 = 6,020 × $5.05 = 6,076 × $5.05
= $30,702.00 = $30,401.00 = $30,683.80

MPV MUV
$301 U $282.80 F

9-3
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accessible website, in whole or in part.
Cornerstone Exercise 9.2 (Concluded)

3. Total direct materials variance = (AP × AQ) × (SP × SQ) = MPV + MUV
= ($5.10 × 6,020) – ($5.05 × 6,076)
= $30,702.00 – $30,683.80
= $18.20 U
Notice that $18.20 U is also equal to the sum of the MPV and MUV.
(MPV + MUV) = $301.00 U + $282.80 F = $18.20 U

4. If the actual quantity purchased was 6,100 quarts, the materials price vari-
ance would be calculated at the time of purchase.
Materials price variance (MPV) = (AP – SP)AQ = ($5.10 – $5.05)6,100
= $0.05 × 6,100 = $305 U
There would be no impact on the materials usage variance because the actu-
al quantity purchased is not used in that computation; the actual quantity
used in production is part of the materials usage variance.

Cornerstone Exercise 9.3

1. Formulas:
Labor rate variance (LRV) = (AR – SR)AH = ($14.50 – $14.00)386 = $193 U
Labor efficiency variance (LEV) = (AH – SH)SR = (386 – 392)$14.00
= 6 × $14.00 = $84 F

2. AH × AR AH × SR SH × SR
= 386 × $14.50 = 386 × $14 = 392 × $14
= $5,597 = $5,404 = $5,488

LRV LEV
$193 U $84 F

9-4
© 2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly
accessible website, in whole or in part.
Cornerstone Exercise 9.3 (Concluded)

3. Total direct labor variance = (AR × AH) – (SR × SH) = LRV + LEV
= ($14.50 × 386) – ($14.00 × 392)
= $5,597 – $5,488
= $109 U
Notice that $109 U is also equal to the sum of the LRV and LEV.
(LRV + LEV) = $193 U + $84 F = $109 U

4. If the actual direct labor wage rate was $12.40 in June, the direct labor rate
variance would be:
Labor rate variance (LRV) = (AR – SR)AH = ($12.40 – $14.00)386 = $617.60 F

The direct labor efficiency variance would be unaffected since the actual rate
is not a part of the calculation.

Cornerstone Exercise 9.4

1. Variance for June = $328,000 – $330,500 = $2,500 U

Variance for July = $328,000 – $343,000 = $15,000 U
Variance for August = $328,000 – $346,800 = $18,800 U
Variance for September = $328,000 – $314,000 = $14,000 F
Variance for October = $328,000 – $332,000 = $4,000 U
Variance for November = $328,000 – $323,000 = $5,000 F
July and August should be investigated, as their variances are greater than
$14,500 from standard.

2. 4% of standard cost = 0.04 × $328,000 = $13,120

Under this allowable deviation from standard, September would be investi-
gated, as well as July and August since their variances are greater than
4 percent of standard.

9-5
© 2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly
accessible website, in whole or in part.
Cornerstone Exercise 9.5

1. Cost of Goods Sold ................................. 25,790

Direct Materials Price Variance .......... 13,450
Direct Labor Efficiency Variance........ 12,340

Direct Materials Usage Variance ............. 1,100

Direct Labor Rate Variance ...................... 870
Cost of Goods Sold ............................. 1,970
Adjusted Cost of Goods Sold = $1,500,000 – $1,970 + $25,790
= $1,523,820

2. Immaterial variance account balances are in MUV and LRV. The closing entry
is:
Direct Materials Usage Variance ........ 1,100
Direct Labor Rate Variance................. 870
Cost of Goods Sold ........................ 1,970

Prime Percentage
Costs of Total
Work in Process .................... $165,200 12.32%
Finished Goods ..................... 126,000 9.39
Cost of Goods Sold ............... 1,050,000 78.29
Total .................................... $1,341,200 100.00%

Work in Process (0.1232 × $12,340) ................ 1,520

Finished Goods (0.0939 × $12,340) ................. 1,159
Cost of Goods Sold (0.7829 × $12,340)........... 9,661
Direct Labor Efficiency Variance ............... 12,340.00
Work in Process (0.1232 × $13,450) ................ 1,657
Finished Goods (0.0939 × $13,450) ................. 1,263
Cost of Goods Sold (0.7829 × $13,450)........... 10,530
Direct Materials Price Variance.................. 13,450

Work in Finished Cost of

Process Goods Goods Sold
Unadjusted balance $236,000.00 $180,000.00 $1,500,000.00
Add: MPV 1,657 1,263 10,530
Less: MUV (1,100)
Less: LRV (870)
Add: LEV 1,520 1,159 9,661
Adjusted balance $239,177 $182,422 $1,518,221

9-6
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accessible website, in whole or in part.
Cornerstone Exercise 9.6

1. Total variable overhead variance = Actual variable overhead – (Variable over-

head rate × Standard hours for actual production)
= $88,670 – [$3.40 × (0.20 × 131,000)] = $88,670 – $89,080
= $410 F

2. If production had been 129,600 units, fewer direct labor hours would have
been allowed at standard and the flexible budget amount for variable over-
head would be smaller. Thus, the total variable overhead variance would turn
into an unfavorable variance of $542 ($88,670 – $88,128).

Cornerstone Exercise 9.7

1. Variable overhead spending variance

= Actual variable overhead – (SVOR × AH)
= $88,670 – ($3.40 × 26,350)
= $920 F

2. Variable overhead efficiency variance = (AH – SH)SVOR

= (26,350 – 26,200)$3.40
= $510 U

3.
Actual Variable Budgeted Variable Applied Variable
Overhead Overhead Overhead
= $88,670 SVOR × AH SVOR × SH
= $3.40 × 26,350 = $3.40 × (0.2 × 131,000)
= $89,590 = $89,080

Spending Efficiency
Variance Variance
$920 F $510 U

4. If 26,100 direct labor hours had been worked in February, the variable
overhead spending variance would be smaller, but still favorable. How-
ever, the variable overhead efficiency variance would be favorable since
26,100 hours is less than the standard direct labor hours allowed for ac-
tual production (0.2 × 131,000 = 26,200 direct labor hours) by 100 hours.

9-7
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accessible website, in whole or in part.
Cornerstone Exercise 9.8

1. Fixed overhead spending variance

= Actual fixed overhead – Budgeted fixed overhead
= $68,300 – $65,000 = $3,300 U
2. Volume variance = Budgeted fixed overhead – Applied fixed overhead
= Budgeted fixed overhead – (Fixed overhead rate × SH)
= $65,000 – [$2.50 × (131,000 × 0.2)] = $500 F

3.
Actual Fixed Budgeted Fixed Applied Fixed
Overhead Overhead Overhead
= $68,300 = $65,000 SFOR × SH
= $2.50 × 26,200
= $65,500

Spending Volume
Variance Variance
$3,300 U $500 F

Note: Standard direct labor hours for actual production = 0.2 × 131,000 =
26,200 direct labor hours

4. If 129,600 units had been produced in February, there would have been no
impact on the fixed overhead spending variance (assuming that actual fixed
overhead stayed the same). However, there would have been an unfavorable
volume variance. That volume variance would have been $200 U [$65,000 –
($2.50 × 0.2 × 129,600)].

9-8
© 2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly
accessible website, in whole or in part.
Cornerstone Exercise 9.9

1. SM = Standard mix proportion × Total actual input quantity

SM tomato sauce = 0.325 × 2,000 = 650 pounds
SM cheese = 0.375 × 2,000 = 750 pounds
SM sausage = 0.300 × 2,000 = 600 pounds

2. Direct Material AQ SM AQ – SM SP (AQ – SM)SP

Tomato sauce ... 700 650 50 $1.40 $ 70
Cheese .............. 840 750 90 2.80 252
Sausage ............ 460 600 (140) 2.10 (294)
Mix variance...... $ 28 U

3. Actual mix proportion tomato sauce = 700/2,000 = 0.35, or 35%

Actual mix proportion cheese = 840/2,000 = 0.42, or 42%
Actual mix proportion sausage = 460/2,000 = 0.23, or 23%
The mix variance is unfavorable because a larger percentage of the relatively
more expensive input, cheese, was used.

4. Tomato sauce now accounts for 35 percent (700/2,000) of the total, and
cheese accounts for only 35 percent (700/2,000). The mix variance will be
favorable since relatively more of the cheaper input, tomato sauce, is used,
less of the more expensive cheese is used, and the standard amount of sau-
sage is used.

9-9
© 2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly
accessible website, in whole or in part.
Cornerstone Exercise 9.10

1. SM = Standard mix proportion × Total actual input quantity

SM machine operators = 0.50 × 400 = 200 hours
SM packers = 0.50 × 400 = 200 hours

2. Direct Labor AQ SM AQ – SM SP (AQ – SM)SP

Machine operators 160 200 (40) $16 $ (640)
Packers ................... 240 200 40 12 480
Mix variance ....... $ 160 F

3. Actual mix proportion machine operators = 160/400 = 0.40, or 40%

Actual mix proportion packers = 240/400 = 0.60, or 60%
The mix variance is favorable because a larger percentage of the relatively
less expensive input, packers, was used.

4. Since both types of labor account for 50 percent of total direct labor hours,
and are exactly equal to their standard mix proportion, there would be no di-
rect labor mix variance.

Cornerstone Exercise 9.11

1. Using the standard mix for 16 pizzas:

Yield ratio = 16 pizzas/40 pounds of input = 0.40

2. Standard cost of the yield (SPy) = $85.40/16 pizzas yielded = $5.34 per pizza

3. Standard yield = Yield ratio × Actual amount of inputs

= 0.40 × 2,000 pounds = 800 pizzas

4. Yield variance = (Standard yield – Actual yield)SPy

= (800 – 780)$5.34 = $106.80 U

5. If the 2,000 pounds of direct materials put into process resulted in 825 pizzas,
then the yield variance would be favorable. That is, the actual yield of 825 piz-
zas is greater than the standard yield of 800 pizzas.

9-10
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 EXERCISES

Exercise 9.12

1. Likely coworkers: operating personnel, cost accountants, and engineers. The

operating personnel of each cost center should be involved in setting stand-
ards; they are the primary source for quantity information. The materials
manager has information on material prices, and personnel have information
about wages. The Accounting Department should be involved in standard set-
ting and should provide information about past prices and usage. Finally, in-
dustrial engineers can provide input about absolute efficiency. In setting
price standards for labor and materials, current and future market conditions
and special contractual arrangements need to be considered. Engineering
studies on efficiency and the need for proper motivation are major factors for
quantity standards.

2. The standard prime cost per 10-gallon batch of strawberry jam is as follows:
Strawberries (7.5 qts.a @ $0.80) ............................ $ 6.00
Other ingredients (10 gals. @ $0.45) .................... 4.50
Sorting labor (0.30 hr.b @ $9.00) ........................... 2.70
Processing labor (0.20 hr. @ $9.00)...................... 1.80
Packaging (40 qts.c @ $0.38)................................. 15.20
Total standard cost ........................................... $ 30.20
a
6 quarts × (5/4)
b
6 quarts × 3 minutes per quart
c
4 quarts per gallon × 10 gallons

3. Joe has failed to provide decision support information and recommendations

that are accurate, clear, concise, and timely; avoid apparent conflicts of inter-
est; refrain from engaging in any conduct that would prejudice carrying out
duties ethically; abstain from engaging in or supporting any activity that
might discredit the profession; and communicate information fairly and ob-
jectively.

Exercise 9.13

1. SQ = 8.45 lbs. × 280,000 = 2,366,000 pounds

2. SH = 1.80 hr. × 280,000 = 504,000 hours

9-11
© 2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly
accessible website, in whole or in part.
Exercise 9.14

1. MPV = (AP – SP)AQ

MPV = ($0.21 – $0.20)901,200 = $9,012 U
MUV = (AQ – SQ*)SP
MUV = (901,200 – 900,900)$0.20 = $60 U
*SQ = 143,000 × 6.3 = 900,900 oz.

AP × AQ SP × AQ SP × SQ
= $0.21 × 901,200 = $0.20 × 901,200 = $0.20 × 900,900
= $189,252 = $180,240 = $180,180

Materials Price Materials Usage

Variance Variance
$9,012 U $60 U

2. LRV = (AR – SR)AH

LRV = ($17.30 – $18.00)11,300 = $7,910 F
LEV = (AH – SH*)SR
LEV = (11,300 – 11,440)$18.00 = $2,520 F
*SH = 143,000 × 0.08 = 11,440 hr.

AR × AH SR × AH SR × SH
= $17.30 × 11,300 = $18 × 11,300 = $18 × 11,440
= $195,490 = $203,400 = $205,920

Labor Rate Labor Efficiency

Variance Variance
$7,910 F $2,520 F

3. Materials .................................................... 180,240

Direct Materials Price Variance ............... 9,012
Accounts Payable ................................ 189,252
Work in Process ........................................ 180,180
Direct Materials Usage Variance ............. 60
Materials ............................................... 180,240
Work in Process ........................................ 205,920
Direct Labor Rate Variance................. 7,910
Direct Labor Efficiency Variance........ 2,520
Wages Payable .................................... 195,490
9-12
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accessible website, in whole or in part.
Exercise 9.15

1. Fixed overhead analysis:

Actual Fixed Budgeted Fixed Applied Fixed

Overhead Overhead Overhead
= $556,250 = $556,800 SFOR × SH
= $1.16 × (4 × 119,400)
= $554,016

Spending Volume
Variance Variance
$550 F $2,784 U

Note: Fixed overhead rate = $556,800/480,000 = $1.16 per direct labor hour
The spending variance compares what should have been spent with the
amount actually spent. One possible interpretation of the volume variance is
that it is a measure of error in specifying the budgeted output. “We guessed
wrong.” Another possibility is that it signals a gain (loss) from producing and
selling more (less) than expected. If the budgeted output used was practical
capacity, then it also becomes a measure of unused capacity. However, since
the budgeted output is based on expected output and not practical output,
the first two interpretations are more appropriate for this example.

2. Variable overhead analysis:

Actual Variable Budgeted Variable Applied Variable

Overhead Overhead Overhead
= $230,600 SVOR × AH SVOR × SH
= $0.48 × 478,000 = $0.48 × (4 × 119,400)
= $229,440 = $229,248

Spending Efficiency
Variance Variance
$1,160 U $192 U

Note: Variable overhead rate = ($787,200 – $556,800)/480,000 = $0.48 per di-

rect labor hour.

9-13
© 2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly
accessible website, in whole or in part.
Exercise 9.15 (Concluded)

The variable overhead spending variance can occur because of changes

in the prices of the individual items that make up variable overhead. In this
sense, it is similar to the direct materials and direct labor price variances.
However, the variable overhead cost and rate can also be affected by ineffi-
cient use of variable overhead inputs. Thus, even if the prices of the individu-
al items remained the same, waste or inefficiency could cause a spending
variance.
The variable overhead efficiency variance is perfectly correlated with the di-
rect labor efficiency variance. The cause of any variance is a difference be-
tween actual and standard direct labor hours. This reflects the underlying
assumption of functional-based overhead control (within a typical standard
costing system): all overhead costs are assumed to be driven by direct labor
hours, a unit-level driver.

Exercise 9.16

1. Two-variance analysis:

Actual Overhead Budgeted Overhead Applied Overhead

= $786,850 (SVOR × SH) + (SFOR + SVOR) × SH
Budgeted Fixed = $1.64 × (4 × 119,400)
Overhead = $786,048 = $783,264

Budget Volume
Variance Variance
$802 U $2,784 U

Note: Overhead rate = $787,200/480,000 = $1.64 per direct labor hour (sum of
the variable and fixed overhead rates)

9-14
© 2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly
accessible website, in whole or in part.
Exercise 9.16 (Concluded)

2. Three-variance analysis (BFOH = Budgeted fixed overhead; OH = Overhead):

Actual OH BFOH + (SVOR × AH) BFOH + (SVOR × SH) (SFOH + SVOR) × SH

= $786,850 = $786,240 = $786,048 = $783,264

Spending Efficiency Volume

Variance Variance Variance
$610 U $192 U $2,784 U

3. Two-variance: The volume variance is the same. The budgeted variance is the
sum of the fixed and variable spending variances and the efficiency variance.
Three-variance: The volume and the efficiency variances are the same. The
spending variance is the sum of the fixed and variable overhead spending
variances.

Exercise 9.17

1. Yield ratio = 720/800 = 0.90

2. SPy = $324,005.20/720 = $450.01

3. Direct materials yield variance = (Standard yield – Actual yield)SPy

= (900 – 880)$450.01 = $9,000.20 U
Note: Standard yield = 0.90 × 1,000

4. Direct Material AQ SM AQ – SM SP (AQ – SM)SP

Solvent mix ....................... 945 950 (5) $ 5.27 $ (26.35)
Aromatic compounds ....... 55 50 5 8,000.00 40,000.00
Direct material mix variance ........................................................... $ 39,973.65 U

9-15
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on receipt of the annexed prices.☜

HAROLD ROORBACH, Publisher, 9 Murray St., New

York.
 HELMER'S
ACTOR'S MAKE-UP BOOK.
A Practical and Systematic Guide to the Art of Making up for the
Stage.

PRICE, 25 CENTS.
With exhaustive treatment on the Use of Theatrical Wigs and Beards, The
Make-up and its requisite materials, the different features and their
management, Typical Character Masks, etc. With Special Hints to Ladies.
Designed for the use of Actors and Amateurs, and for both Ladies and
Gentlemen. Copiously Illustrated.

CONTENTS.
I. Theatrical Wigs.—The Style and Form of Theatrical Wigs and
Beards. The Color and Shading of Theatrical Wigs and Beards.
Directions for Measuring the Head. To put on a Wig properly.
II. Theatrical Beards.—How to fashion a Beard out of crêpé hair. How
to make Beards of Wool. The growth of Beard simulated.
III. The Make-up.—A successful Character Mask, and how to make it.
Perspiration during performance, how removed.
IV. The Make-up Box.—Grease Paints. Grease paints in sticks; Flesh
Cream; Face Powder; How to use face powder as a liquid cream;
The various shades of face powder. Water Cosmétique. Nose Putty.
Court Plaster. Cocoa Butter. Crêpé Hair and Prepared Wool.
Grenadine. Dorin's Rouge. "Old Man's" Rouge. "Juvenile" Rouge.
Spirit Gum. Email Noir. Bear's Grease. Eyebrow Pencils. Artist's
Stomps. Powder Puffs. Hares' Feet. Camels'-hair Brushes.
V. The Features and their Treatment.—The Eyes: blindness. The Eyelids.
The Eyebrows: How to paint out an eyebrow or moustache; How to
paste on eyebrows; How to regulate bushy eyebrows. The
Eyelashes: To alter the appearance of the eyes. The Ears. The Nose:
A Roman nose; How to use the nose putty; A pug nose; An African
nose; a large nose apparently reduced in size. The Mouth and Lips:
a juvenile mouth; an old mouth; a sensuous mouth; a satirical
mouth; a one-sided mouth; a merry mouth; A sullen mouth. The
Teeth. The Neck, Arms, Hands and Fingernails: Fingernails
lengthened. Wrinkles: Friendliness and Sullenness indicated by
wrinkles. Shading. A Starving character. A Cut in the Face. A Thin
Face Made Fleshy.
VI. Typical Character Masks.—The Make-up for Youth: Dimpled
cheeks. Manhood. Middle Age. Making up as a Drunkard: One
method; another method. Old Age. Negroes. Moors. Chinese. King
Lear. Shylock. Macbeth. Richelieu. Statuary. Clowns.
VII. Special Hints to Ladies.—The Make-up. Theatrical Wigs and Hair
Goods.

Sent by mail, postpaid, to any address, on receipt of the price.

HAROLD ROORBACH, Publisher,

9 Murray Street, New York.
 *** END OF THE PROJECT GUTENBERG EBOOK APRIL FOOLS: A
FARCE IN ONE ACT FOR THREE MALE CHARACTERS ***

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