篩選結(jié)果 共找出89題
材料全屏

A company has a budgeted material cost of $125,000 for the production of 25,000 units per month. Each unit is budgeted to use 2 kg of material. The standard cost of material is $2.50 per kg.Actual materials in the month cost $136,000 for 27,000 units and 53,000 kg were purchased and used.

60

【單項(xiàng)選擇題】

What was the adverse material price variance?

A

$1,000

B

$3,500

C

$7,500

D

$11,000

What was the favourable material usage variance?

A

$2,500

B

$4,000

C

$7,500

D

$10,000

材料全屏

Number of units produced?????????????? ?2,200??????????????? ?2,000?

???????????????????????????????????????????????????????? Budget?????????????? Actual?

??????????????????????????????????????????????????????????? $???????????????????????? ?$

Direct materials????????????????????????????? 110,000??????????? ?110,000

Direct labour??????????????????????????????????286,000????? ?????? ?280,000

Variable overhead????????????????????? ? 132,000????????????? 120,000

The actual number of units produced was 2,000.

62

【單項(xiàng)選擇題】

What was the total direct materials variance?

A

Nil

B

$10,000 Adverse

C

$10,000 Favourable

D

$11,000 Adverse

What was the total direct labour variance?

A

$6,000 Favourable

B

$20,000 Adverse

C

$22,000 Favourable

D

Nil

What was the total direct variable overheads variance?

A

Nil

B

$12,000 Favourable

C

$12,000 Adverse

D

$11,000 Adverse

材料全屏

A company manufactures a single product. An extract from a variance control report together with relevant standard cost data is shown below.

Standard selling price per unit????????????????????????????????????????????????????? $70

Standard direct material cost (5 kg x $2 per kg)?????????????????????????? $10 per unit

Budgeted total material cost of sales??????????????????????????????????????????? $2,300 per month

Budgeted profit margin????????????????????????????????????????????????????????????????? $6,900 per month

Actual results for February

Sales revenue??????????????????????????????????????????????????????????????????????????????? $15,200

Total direct material cost??????????????????????????????????????????????????????????????? $2,400

Direct material price variance???????????????????????????????????????????????????????? $800 adverse

Direct material usage variance?????????????????????????????????????????????????????? $400 favourable

There was no change in inventory levels during the month.

65

【單項(xiàng)選擇題】

What was the actual production in February?

A

200 units

B

217 units

C

240 units

D

280 units

Which of the following best describes management by exception?

A

Using management reports to highlight exceptionally good performance, so that favourable results can be built upon to improve future outcomes

B

Sending management reports only to those managers who are able to act on the information contained within the reports

C

Focusing management reports on areas which require attention and ignoring those which appear to be performing within acceptable limits

D

Focusing management reports on areas which are performing just outside acceptable limits

Standard costing provides which of the following?

(i) Targets and measures of performance

(ii) Information for budgeting

(iii) Simplification of inventory control systems

(iv) Actual future costs

A

(i), (ii) and (iii) only

B

(ii), (iii) and (iv) only

C

(i), (iii) and (iv) only

D

(i), (ii) and (iv) only

A unit of product L requires 9 active labour hours for completion. The performance standard for product L allows for ten per cent of total labour time to be idle, due to machine downtime. The standard wage rate is $9 per hour. What is the standard labour cost per unit of product L?

A

$72.90

B

$81.00

C

$89.10

D

$90.00

A company manufactures a single product L, for which the standard material cost is as follows.

??????????????????????????????????????????????????????? $ per unit

Material 14 kg x $3?????????????????????????????? 42

During July, 800 units of L were manufactured, 12,000 kg of material were purchased for $33,600, of which 11,500 kg were issued to production.

SM Co values all inventory at standard cost.

What are the material price and usage variances for July?

A

Price???????????????????????????? ?Usage

$2,300 (F)????????????????????? $900 (A)

B

Price????????????????????? Usage

2,300 (F)???????????????? $300 (A)

C

Price????????????????????? ?Usage

$2,400 (F)???????????? $900 (A)

D

Price?????????????????????? Usage

$2,400 (F)????????????? ?$840 (A)