題目
材料全屏

Each unit of product Zeta requires 3 kg of raw material and 4 direct labour hours. Material costs $2 per kg and the direct labour rate is $7 per hour.

The production budget for Zeta for April to June is as follows.

?????????????????????????????????????????????????????????????????????????? April?????????????????????????? May??????????????????? June

Production units??????????????????????????????????????????????? 7,800???????????????????????? ?8,400???????????????? 8,200

83

【單項(xiàng)選擇題】

Raw material opening inventories are budgeted as follows.

????????????????????????????????????????????? April???????????????????????????? ?May???????????????????????????????? June

????????????????????????????????????????????3,800 kg??????????????????????? 4,200?kg???????????????????????????4,100 kg

The closing inventory budgeted for June is 3,900 kg.

Material purchases are paid for in the month following purchase. What is the figure to be included in the cash budget for June in respect of payments for purchases?

A

$25,100

B

$48,800

C

$50,200

D

$50,600

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)：Chapter16Thebudgetaryprocess

Payments in June will be in respect of May purchases.

????????????????????????????????????????????????????????????????????????????????????????????????????????? May

Production requirements (8,400 units x 3 kg)???????????????????????????????? 25,200 kg????????????

Closing inventory??????????????????????????????????????????????????????????????????????????? 4,100 kg

??????????????????????????????????????????????????????????????????????????????????????????????????????? 29,300 kg?

Less opening inventory?????????????????????????????????????????????????????????????????? 4,200 kg

Purchase budget???????????????????????????????????????????????????????????????????????????? 25,100 kg

x $2 per kg = payment for purchases in June???????????????????????????????? $50,200

Option A is the figure for the quantity of material to be paid for, not its value. Option B is the value of June purchases, which will be paid for in July. If you selected option D your adjustments for opening and closing material inventories were the wrong way round.

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