題目

The following data relates to one of a company's products.

????????????????????????????????????????????????? $ per unit????????????????????????????? ?? $ per unit

?Selling price??????????????????????????????????????????????????????????????????????????????? ? 27,00

Variable costs?????????????????????????????? 12.00

Fixed costs?????????????????????????????????? ?9.00

????????????????????????????????????????????????????????????????????????????????????????????????????? 21.00

Profit??????????????????????????????????????????????????????????????????????????????????????????????6.00

Budgeted sales for control period 7 were 2,400 units, but actual sales were 2,550 units. The revenue earned from these sales was $67,320.

Profit reconciliation statements are drawn up using marginal costing principles. What sales variances would be included in such a statement for period 7?

A

Price????????????? Volume

$1,530 (A)?????? ?$900 (F)

B

Price???????????????????? Volume

$1,530 (A)???????? ?$2.250 (F)

C

?Price?????????????? ??Volume

$1,530 (A)??????? ?$2.250 (A)

D

Price????????????? ?Volume

$1,530 (F)????? ?$2.250 (F)

掃碼查看暗號(hào)，即可獲得解鎖答案！

點(diǎn)擊獲取答案
Chapter22Applicationofperformancemeasurement

Actual sales?????????????????????????????????????????????????????????????????????????????? 2,550 units

Budgeted sales????????????????????????????????????????????????????????????????????????? 2,400 units

Variance in units?????????????????????????????????????????????????????????????????????? 150 units(F)

x standard contribution per unit ($(27 - 12))?????????????????????????????? x$15

Sales volume variance in $??????????????????????????????????????????????????????? $2,250 (F)

Revenue from 2,550 units should have been (x $27)??????????????? ?$? 68,850

?but was????????????????????????????????????????????????????????????????????????????????????? 67,320

Selling price variance???????????????????????????????????????????????????????????????? 1,530 (A)

多做幾道

Which of the following statements about management accounting information is/are true?

(i) They must be stated in purely monetary terms.

(ii) Limited companies must, by law, prepare management accounts.

(iii) They serve as a future planning tool and are not used as an historical record.

A

(i), (ii) and (iii)

B

(i) and (ii)

C

(ii) only

D

None of the statements is true

Which of the following statements is/are correct?

(i) A management control system is a term used to describe the hardware and software used to drive a database system which produces information outputs that are easily assimilated by management.

(ii) An objective is a course of action that an organisation might pursue in order to achieve its strategy.

(iii) Information is data that has been processed into a form meaningful to the recipient.

A

(i), (ii) and (iii)

B

(i) and (iii)

C

(ii) and (iii)

D

(iii) only

Good information should have certain qualities. Which of the following are qualities of good information?(i) Complete(ii) Extensive(iii) Relevant(iv) Accurate

A

(i), (ii) and (iii)

B

(i), (iii) and (iv)

C

(ii) and (iv)

D

All of them

Monthly variance reports are an example of which one of the following types of management information?

A

Tactical

B

Strategic

C

Non-financial

D

Operational

Which of the following statements is/are correct?

(i) Information for decision-making should incorporate uncertainty in some way

(ii) The data used to prepare financial accounts and management accounts are the

A

(i) is true and (ii) is false

B

(ii) is true and (i) is false

C

Both are true

D

Both are false

最新試題

該科目易錯(cuò)題

該題目相似題