題目
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An operating statement has been partially completed for a company that makes pies andpasties:

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

Budgeted contribution?????????????????????????????????????????????????????????? 5,075

Sales volume variance???????????????????????????????????????????????????????? 175?(F)

Standard contribution on actual sales????????????????????????????????? ?5,250

Sales price variance?????????????????????????????????????????????????????????????750?(A)

???????????????????????????????????????????????????????????????????????????????????????????? ?4,500

??????????????????????????????????????????????????????????????????????????Favourable($)???????? ??????? ? Adverse ($)

Cost variances

Materials price????????????????????????????????????????????????????????????????????????????????????????????????????? 700

Materials usage???????????????????????????????????????????????????????? 600

Labour rate?????????????????????????????????????????????????????????????????????????????????????????????????????????? 724

Labour efficiency??????????????????????????????????????????????????????? 650

Variable overhead rate

Variable overhead efficiency

GAP1

Fixed overhead expenditure

Total

41

【簡答題】

For the following variances, state whether it is true or false that the variance stated above could be caused by better quality ingredients being purchased for the pies:

(i)?Sales volume?

(ii)?Materials price?

(iii)?Labour rate

?(iv)?Materials usage?

(v)?Sales price?

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考點(diǎn)：Chapter20Standardcosting

(i)?True (better quality final product, sold more units)

(ii)?True (better quality ingredients cost more)

(iii)?False (nothing to do with the quality of ingredients)

(iv)?True (less wastage in the preparation process)

(v)?False (it is adverse, but better quality ingredients would imply a higher quality product and higher price)


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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