篩選結(jié)果 共找出525題

Spendthrift Co purchased 6,850 kg of material at a total cost of $32,195. The material price?variance was $1,370 adverse.??The standard price per kg was $ ________? (to the nearest cent)?

A standard unit of product contains two materials, P and Q. The standard direct materials cost is:??

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

Material P? ? ? ? ? ? ? ? ? ? ? ? ? ? 0.1 kg at $8 per kg? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?0.8?

Material Q? ? ? ? ? ? ? ? ? ? ? ? ? ??0.3 kg at $4 per kg? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?1.2?

Total direct material cost? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?2.0?

Management can control the mix of the materials and so, in standard costing variance reports,?direct materials variances are reported as mix and yield variances.?

In the period just ended, 45,000 units of finished products were made. They used 6,900 kg of?Material P, which cost $7 per kg, and 12,600 kg of Material Q, which cost $5 per kg.?

What was the adverse direct materials yield variance??

$ ________

The following data have been extracted from the budget working papers of WR Co:?

Activity (machine hours)? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? Overhead cost??? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?

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

? ? ? ? ? ? 10,000? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?13,468

?? ? ? ? ? ?12,000? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?14,162

?? ? ? ? ? ?16,000? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?15,549

?? ? ? ? ? ?18,000? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?16,242?

In November 20X3, the actual activity was 13,780 machine hours and the actual overhead cost incurred was $14,521. Give your answer to the nearest $10.?

Calculate the total overhead expenditure variance for November 20X3.??

$_________ Favourable/Adverse (select the correct option)?

?This objective test question contains a question type which will only appear in a computer-based exam, but this question provides valuable practice for all students whichever version?of the exam they are taking.?

Mr. Green makes salads.? The standard plate of salad has 30 g of lettuce (L), 50 g of peppers?(P) and 80 g of beetroot (B). The standard prices of the three ingredients are $0.2/kg,?0.4/kg and 0.8/kg respectively.? The actual prices were $0.22/kg, $0.38/kg and $0.82/kg.?

Mr. Green has been experimenting and so in July he changed the mix of vegetables on the?plate thus: 1,500 plates contained 62,000 grams of lettuce, 81,000 grams of peppers and?102,000 grams of beetroot.?

What is the cost difference between the actual mix and the standard mix to the nearest?cent??

This objective test question contains a question type which will only appear in a computer-based exam, but this question provides valuable practice for all students whichever version?of the exam they are taking.?

Bloom Limited was the subject of the following press story:?

Yellow sells two types of squash ball, the type A and the type B.? The standard contribution?from these balls is $4 and $5 respectively and the standard profit per ball is $1.50 and $2.40?respectively. The budget was to sell 5 type A balls for every 3 type B balls.?

Actual sales were up 20,000 at 240,000 balls with type A balls being 200,000 of that total.?Yellow values its stock of balls at standard marginal cost.?

What is the value of the adverse sales mix variance??

?This objective test question contains a question type which will only appear in a computer-based exam, but this question provides valuable practice for all students whichever version?of the exam they are taking.?

Bloom Limited was the subject of the following press story:?

Yellow sells two types of squash ball, the type A and the type B.? The standard contribution?from these balls is $4 and $5 respectively and the standard profit per ball is $1.50 and $2.40?respectively. The budget was to sell 5 type A balls for every 3 type B balls.?

Actual sales were up 20,000 at 240,000 balls with type A balls being 200,000 of that total.?Yellow values its stock of balls at standard marginal cost.?

What is the value of the favourable sales quantity variance??

材料全屏

A company produces and sells one product only, the Thing, the standard cost for one unit being as?follows.??

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

Direct material A – 10 kilograms at $20 per kg? ? ? ? ? ? 200

Direct material B – 5 litres at $6 per litre? ? ? ? ? ? ? ? ? ? ? ? ?30?

Direct wages – 5 hours at $6 per hour? ? ? ? ? ? ? ? ? ? ? ? ? ? 30?

Fixed production overhead? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?50?

Total standard cost? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?310?

The fixed overhead included in the standard cost is based on an expected monthly output of 900 units.?Fixed production overhead is absorbed on the basis of direct labour hours.?

During April the actual results were as follows.?

Production? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?800 units?

Material A? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?7,800 kg used, costing $159,900?

Material B? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 4,300 litres used, costing $23,650?

Direct wages? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 4,200 hours worked for $24,150?

Fixed production overhead? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? $47,000?

29

【論述題】

?Calculate price and usage variances for each material.?

?Calculate labour rate and efficiency variances.?

?Calculate fixed production overhead expenditure and volume variances and then subdivide the?volume variance.?

材料全屏

Chem Co manufacture a single product, product W, and have provided you with the following information?which relates to the period which has just ended.?

Standard cost per unit of product W?


Budgeted sales for the period are 4,500 units at $260 per unit. There were no budgeted opening or closing?inventories of product W.?

The actual materials used were as follows.?

???????

32

【論述題】

?Calculate the following material variances.?

(1) Price? ? ? ? ? ? ? ? ? ? ? ? ? ?(3) Mix?

(2) Usage? ? ? ? ? ? ? ? ? ? ? ? (4) Yield?