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McDreamy is in an industry sector which is recovering from the recent recession. The directors of the?company hope next year to be operating at 85% of capacity, although currently the company is operating?at only 65% of capacity. 65% of capacity represents output of 10,000 units of the single product which is?produced and sold. One hundred direct workers are employed on production for 200,000 hours in the?current year.?
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【論述題】
Prepare for next year a flexible budget statement on the assumption that the company operates at?85% of capacity; your statement should show both contribution and profit.?
State three problems which may arise from the change in capacity level.?
?Explain what is meant by the principle of controllability.?
A company has a process in which the standard mix for producing 9 litres of output is as?follows:???
? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?$?
4.0 litres of D at $9 per litre? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?36.00?
3.5 litres of E at $5 per litre? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?17.50?
2.5 litres of F at $2 per litre? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 5.00?
Total? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 58.50?
A standard loss of 10% of inputs is expected to occur. The actual inputs for the latest period?were:???
? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? $?
4,300 litres of D at $9.00 per litre? ? ? ? ? ? ? ? ? ? ? ? ? ? ?38,700?
3,600 litres of E at $5.50 per litre? ? ? ? ? ? ? ? ? ? ? ? ? ? ?19,800?
2,100 litres of F at $2.20 per litre? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?4,620?
Total? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 63,120?
Actual output for this period was 9,100 litres.??
What is the total materials mix variance??
?Jones’ monthly absorption costing variance analysis report includes a sales mix variance,?which indicates the effect on profit of actual sales mix differing from the budgeted sales?mix.? The following data are available.?
What is the favourable sales mix variance for July??
?You have been provided with the following information relating to three products:?
? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? Product X? ? ? ? ? ? ? ? ? ? ? ?Product Y? ? ? ? ? ? ? ? ? ?Product Z??
Demand (units)? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 1,000? ? ? ? ? ? ? ? ? ? ? ? ? ? ?? ?2,000? ? ? ? ? ? ? ? ? ? ? ? 3,000??
Selling price? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? $15? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? $20? ? ? ? ? ? ? ? ? ? ? ? ? ?$30??
Profit per unit? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? $2? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?$5? ? ? ? ? ? ? ? ? ? ? ? ? ? ?$2??
Actual sales for the year showed the following results.??
? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? Product X? ? ? ? ? ? ? ? ? ? ?Product Y? ? ? ? ? ? ? ? ? ? ? Product Z??
Units sold? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 1,100? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 2,050? ? ? ? ? ? ? ? ? ? ? ? ? ? ?2,800??
Sales value? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? $17,050? ? ? ? ? ? ? ? ? ? ? ? ?$38,950? ? ? ? ? ? ? ? ? ? ? ? ?$86,800??
Profit? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?$3,080? ? ? ? ? ? ? ? ? ? ? ? ?$10,455? ? ? ? ? ? ? ? ? ? ? ? ? ?$6,160?
What is the sales quantity variance???
?If closing inventories of raw materials are valued at standard cost, the material price variance is calculated?on material purchases in the period.?
The sales volume variance is valued at the standard selling price per unit.?
The total yield variance in quantity is zero.?
?In the budget period just ended, a very large adverse direct materials usage variance has been?reported. Control action should be taken. Which one of the following actions might help to improve?materials usage rates??