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快速查题-ACCA英国注册会计师试题

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ACCA英国注册会计师
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材料全屏

A company has a budgeted material cost of $125,000 for the production of 25,000 units per month. Each unit is budgeted to use 2 kg of material. The standard cost of material is $2.50 per kg.Actual materials in the month cost $136,000 for 27,000 units and 53,000 kg were purchased and used.

60

【单项选择题】

What was the adverse material price variance?

A

$1,000

B

$3,500

C

$7,500

D

$11,000

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What was the favourable material usage variance?

A

$2,500

B

$4,000

C

$7,500

D

$10,000

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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

【单项选择题】

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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What was the total direct labour variance?

A

$6,000 Favourable

B

$20,000 Adverse

C

$22,000 Favourable

D

Nil

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What was the total direct variable overheads variance?

A

Nil

B

$12,000 Favourable

C

$12,000 Adverse

D

$11,000 Adverse

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材料全屏

A company manufactures a single product. An extract from a variance control report together with relevant standard cost data is shown below.

Standard selling price per unit                                                      $70

Standard direct material cost (5 kg x $2 per kg)                           $10 per unit

Budgeted total material cost of sales                                            $2,300 per month

Budgeted profit margin                                                                  $6,900 per month

Actual results for February

Sales revenue                                                                                $15,200

Total direct material cost                                                                $2,400

Direct material price variance                                                         $800 adverse

Direct material usage variance                                                       $400 favourable

There was no change in inventory levels during the month.

65

【单项选择题】

What was the actual production in February?

A

200 units

B

217 units

C

240 units

D

280 units

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Which of the following best describes management by exception?

A

Using management reports to highlight exceptionally good performance, so that favourable results can be built upon to improve future outcomes

B

Sending management reports only to those managers who are able to act on the information contained within the reports

C

Focusing management reports on areas which require attention and ignoring those which appear to be performing within acceptable limits

D

Focusing management reports on areas which are performing just outside acceptable limits

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Standard costing provides which of the following?

(i) Targets and measures of performance

(ii) Information for budgeting

(iii) Simplification of inventory control systems

(iv) Actual future costs

A

(i), (ii) and (iii) only

B

(ii), (iii) and (iv) only

C

(i), (iii) and (iv) only

D

(i), (ii) and (iv) only

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A unit of product L requires 9 active labour hours for completion. The performance standard for product L allows for ten per cent of total labour time to be idle, due to machine downtime. The standard wage rate is $9 per hour. What is the standard labour cost per unit of product L?

A

$72.90

B

$81.00

C

$89.10

D

$90.00

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A company manufactures a single product L, for which the standard material cost is as follows.

                                                        $ per unit

Material 14 kg x $3                               42

During July, 800 units of L were manufactured, 12,000 kg of material were purchased for $33,600, of which 11,500 kg were issued to production.

SM Co values all inventory at standard cost.

What are the material price and usage variances for July?

A

Price                              Usage

$2,300 (F)                      $900 (A)

B

Price                      Usage

2,300 (F)                 $300 (A)

C

Price                       Usage

$2,400 (F)             $900 (A)

D

Price                       Usage

$2,400 (F)               $840 (A)

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