篩選結果 共找出89題

The costs below relate to the month of June.

??????????????????????????????????????????? ?Fixed budget?????????????????????? ?Flexed budget???????????????????????? Actual

???????????????????????????????????????????? ?2,200 units?????????????????????????? 2,000 units????????????????????????? 2,000 units

Total direct materials?????????? ?$165,000?????????????????????????????? $150,000?????????????????????????? $140,000

What was the total direct material variance?

A

$10,000?Adverse

B

$10,000?Favourable

C

$25,000?Adverse

D

$25,000?Favourable

The graph below shows the standard fixed overhead cost per unit, the total budgeted fixed overhead cost and the actual fixed overhead cost for the month of December. The actual number of units produced in June was 2,500 units.



A

$2,500 Adverse

B

$3,750 Favourable

C

$5,000 Adverse

D

$6,250 Favourable

A company currently uses a standard absorption costing system. The fixed overhead variances extracted from the operating statement for November are：Fixed production overhead expenditure variance Fixed production overhead capacity variance Fixed production overhead efficiency variancePQ Limited is considering using standard marginal costing as the basis for variance reporting in future. What variance for fixed production overhead would be shown in a marginal costing operating statement for November?

A

No variance would be shown for fixed production overhead

B

Expenditure variance： $5,800 adverse

C

Volume variance： $2,800 favourable

D

Total variance： $3,000 adverse

Which of the following situations is most likely to result in a favourable selling price variance?

A

The sales director decided to change from the planned policy of market skimming pricing to one of market penetration pricing

B

Fewer customers than expected took advantage of the early payment discounts offered

C

Competitors charged lower prices than expected, therefore selling prices had to be reduced in order to compete effectively

D

Demand for the product was higher than expected and prices could be raised without adverse effects on sales volumes

A company uses a standard absorption costing system. The following details have been extracted from its budget for April.Fixed production overhead cost $48,000 Production (units) 4,800 In April the fixed production overhead cost was under absorbed by $8,000 and the fixed production overhead expenditure variance was $2,000 adverse.What was the actual number of units produced?

A

3,800

B

4,200

C

4,800

D

5,800

A company purchased 6,850 kgs of material at a total cost of $21,920. The material price variance was $1,370 favourable. What was the standard price per kg?

A

$0.20

B

$3.00

C

$3.20

D

$3.40

The following data relates to one of a company's products.

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

?Selling price??????????????????????????????????????????????????????????????????????????????? ? 27,00

Variable costs?????????????????????????????? 12.00

Fixed costs?????????????????????????????????? ?9.00

????????????????????????????????????????????????????????????????????????????????????????????????????? 21.00

Profit??????????????????????????????????????????????????????????????????????????????????????????????6.00

Budgeted sales for control period 7 were 2,400 units, but actual sales were 2,550 units. The revenue earned from these sales was $67,320.

Profit reconciliation statements are drawn up using marginal costing principles. What sales variances would be included in such a statement for period 7?

A

Price????????????? Volume

$1,530 (A)?????? ?$900 (F)

B

Price???????????????????? Volume

$1,530 (A)???????? ?$2.250 (F)

C

?Price?????????????? ??Volume

$1,530 (A)??????? ?$2.250 (A)

D

Price????????????? ?Volume

$1,530 (F)????? ?$2.250 (F)

Last month a company budgeted to sell 8,000 units at a price of $12.50 per unit. Actual sales lastmonth were 9,000 units giving a total sales revenue of $117,000. What was the sales price variance for last month?

A

$4,000 Favourable

B

$4,000 Adverse

C

$4,500 Favourable

D

$4,500 Adverse

A company uses variance analysis to control costs and revenues.

Information concerning sales is as follows：

Budgeted selling price?????????????? $15 per unit

Budgeted sales units???????????????? 10,000 units

Budgeted profit per unit?????????????$5 per unit????

Actual sales revenue???????????????? $ 151,500

Actual units sold???????????????????????? 9,800 units

What is the sales volume profit variance?

A

$500 Favourable

B

$1,000 Favourable

C

$1,000 Adverse

D

$3,000 Adverse