題目
材料全屏

A firm makes special assemblies to customers' orders and uses job costing.

The data for a period are:

?????????????????????????????????????????????????????????????? Job number????????????? ? Job number????????? ?????? ?Job number

??????????????????????????????????????????????????????????????????? AA10?????????????????????????? ?BB15???????????????????????? ?CC20

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

Opening WIP???????????????????????????????????????????? ?26,800????????????????????????? 42,790???????????????????????????? 0

Material added in period???????????????????????????? 17,275??????????????????????????????? 0????????????????????????????? 18,500

Labour for period????????????????????????????????????????14,500??????????????????????????? 3,500??????????????????????????? 24,600

The budgeted overheads for the period were $126,000.

Job number BB15 was completed on the last day of the period.

50

【單項選擇題】

What overhead should be added to job number CC20 for the period?

A

$65,157

B

$69,290???????

C

?$72,761

D

$126,000

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考點：Chapter10Job,batchandservicecosting

The most logical basis for absorbing the overhead job costs is to use a percentage of direct labour cost.

Overhead = $24,600$/(14,500 + 3,500 + 24,600) X$126,000=$24,600/$42,600X$126.000=$72,761

多做幾道

What was the actual usage of direct material during February?

A

800 kg

B

1,000 kg

C

1,200 kg

D

None of these

What was the selling price variance for February?

A

$120 (F)

B

$900 (A)

C

$1,200 (A)

D

$1,200 (F)

What was the sales volume profit variance for February?

A

$900 (F)

B

$1,200 (F)

C

$900 (A)

D

$2,100 (A)

材料全屏

Cabrinda Co manufactures bulbs. The following figures are available:

??500 kg of direct materials were actually purchased

??The standard cost per kg is $2.25, leading to a standard cost of actual purchases of $1,125

??The direct materials price variance is $125 favourable

??The direct materials usage variance is $45 adverse

30

【簡答題】

From the information provided calculate

(i)?The actual price paid per kg for the direct material?

(ii)?The standard quantity that should have been used for actual production.

Which of the following is likely to lead to the variances stated above?

A

lower quality direct material has been purchased

B

?higher quality direct material has been purchased

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