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材料全屏

Number of units produced?????????????? ?2,200??????????????? ?2,000?

???????????????????????????????????????????????????????? Budget?????????????? Actual?

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

Direct materials????????????????????????????? 110,000??????????? ?110,000

Direct labour??????????????????????????????????286,000????? ?????? ?280,000

Variable overhead????????????????????? ? 132,000????????????? 120,000

The actual number of units produced was 2,000.

62

【單項(xiàng)選擇題】

What was the total direct materials variance?

A

Nil

B

$10,000 Adverse

C

$10,000 Favourable

D

$11,000 Adverse

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考點(diǎn)：Chapter21Performancemeasurement

The total direct materials variance can be found by comparing the flexed budget figures with the actual figures.

Budgeted material cost per unit?= $110,000/2,200=$50

Flexed for 2,000 units?= $50 x 2,000=$100,000

Total direct materials variance

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

Flexed direct material cost??????????????????????????? 100,000

but did cost??????????????????????????????????????????????????? 110,000

Total direct materials variance?????????????????????? 10,000(A)

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

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