題目
材料全屏

A company produces a certain food item in a manufacturing process. On 1 November, there was no opening inventory of work in process. During November, 500 units of material were input to the process, with a cost of $9,000. Direct labour costs in November were $3,840. Production overhead is absorbed at the rate of 200% of direct labour costs. Closing inventory on 30 November consisted of 100 units which were 100% complete as to materials and 80% complete as to labour and overhead. There was no loss in process.

60

【單項(xiàng)選擇題】

What is the full production cost of completed units during November?

A

$10,400

B

$16,416

C

$16,800

D

$20,520

掃碼查看暗號(hào)，即可獲得解鎖答案！

點(diǎn)擊獲取答案
考點(diǎn)：Chapter11Processcosting

Step 1. Determine output and losses

Equivalent units

Input??????????????? Output???????????????????????? ?? Total??????? ?????? Materials????? ????? ??Labour and overhead?

Units?????????? ???????????????????????????????????????? ? Units???????? ? Units??????? ?%?????????? Units??????????? ?%?

?????????? ?Finished units (balance)???????????? 400???????????? ?400??????? 100???????? ?400???????????? ?100

500???? ?Closing inventory?????????????????????? 100???????????? ?100?????????100??????? ??80??????????????? ?80

500???????????????????????????????????????????????????????? 500???????????? ?500??????????????????????? 480?

Step 2. Calculate the cost per equivalent unit??

??????????????????????????????????????????????????????? Equivalent production???????????? Cost per

Input????????????????????? ?????? Cost??????????????????????????in units????????????????????????????? ?unit?

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

Materials??????????????????? ??9,000??????????????????????? ?500?????????????????????????????????? 18

Labour and overhead? 11,520??????????????????????? 480??????????????????????????????????? 24??

??????????????????????????????????????????????????????????????????????????????????????????????????????????????? ?42

Step 3. Calculate total cost of output

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(jiǎn)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

最新試題

該科目易錯(cuò)題

該題目相似題