題目
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Bogh Co manufactures wooden picture frames.

The company's information system produces an operating statement, and on the basis of the variances calculated, managers are assessed and bonuses paid.

The standard material cost for each picture frame is $8. This is made up:

Wood????????????????????????????????? ?0.5 kg@?$10 per kg?????????????????????????????????????? ?$5

Glass?????????????????????????????????? 0.25 kg@?$12 per kg????????????????????????????????????? ?$3

In July, Bogh manufactured 300 picture frames, and purchased:

Wood??????????????????????????? 170 kg??????????????????????????????? ?$2,040

Glass???????????????????????????? 70 kg????????????????????????????????? $860

37

【簡答題】

Using the information above, calculate:

(i)?The total materials price variance and state if it is adverse or favourable.

(ii)?The total materials usage variance and state if it is adverse or favourable

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考點(diǎn)：Chapter20Standardcosting

Wood Aq x Ap = 170 x 12?= 2,040

Glass Aq x Ap = 70 x 12.29?= 860 = 2,900

(i)?Price = $360AWood Aq x Sp = 170 x 10?=1,700

Glass Aq x Sq = 70 x 12?= 840 = 2,540

(ii)?Usage = $140A

Wood Sq x Sp = 300 x 0.5 x 10?= 1,500

Glass SqxSp = 300x0.25x12?=900 = 2,400

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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