F5名习题_ACCA英国注册会计师

Spendthrift Co purchased 6,850 kg of material at a total cost of $32,195. The material price variance was $1,370 adverse. The standard price per kg was $ ________ (to the nearest cent)

A standard unit of product contains two materials, P and Q. The standard direct materials cost is:

$

Material P 0.1 kg at $8 per kg 0.8

Material Q 0.3 kg at $4 per kg 1.2

Total direct material cost 2.0

Management can control the mix of the materials and so, in standard costing variance reports, direct materials variances are reported as mix and yield variances.

In the period just ended, 45,000 units of finished products were made. They used 6,900 kg of Material P, which cost $7 per kg, and 12,600 kg of Material Q, which cost $5 per kg.

What was the adverse direct materials yield variance?

$ ________

The following data have been extracted from the budget working papers of WR Co:

Activity (machine hours) Overhead cost

$

10,000 13,468

12,000 14,162

16,000 15,549

18,000 16,242

In November 20X3, the actual activity was 13,780 machine hours and the actual overhead cost incurred was $14,521. Give your answer to the nearest $10.

Calculate the total overhead expenditure variance for November 20X3.

$_________ Favourable/Adverse (select the correct option)

This objective test question contains a question type which will only appear in a computer-based exam, but this question provides valuable practice for all students whichever version of the exam they are taking.

Mr. Green makes salads. The standard plate of salad has 30 g of lettuce (L), 50 g of peppers (P) and 80 g of beetroot (B). The standard prices of the three ingredients are $0.2/kg, 0.4/kg and 0.8/kg respectively. The actual prices were $0.22/kg, $0.38/kg and $0.82/kg.

Mr. Green has been experimenting and so in July he changed the mix of vegetables on the plate thus: 1,500 plates contained 62,000 grams of lettuce, 81,000 grams of peppers and 102,000 grams of beetroot.

What is the cost difference between the actual mix and the standard mix to the nearest cent?

This objective test question contains a question type which will only appear in a computer-based exam, but this question provides valuable practice for all students whichever version of the exam they are taking.

Bloom Limited was the subject of the following press story:

Yellow sells two types of squash ball, the type A and the type B. The standard contribution from these balls is $4 and $5 respectively and the standard profit per ball is $1.50 and $2.40 respectively. The budget was to sell 5 type A balls for every 3 type B balls.

Actual sales were up 20,000 at 240,000 balls with type A balls being 200,000 of that total. Yellow values its stock of balls at standard marginal cost.

What is the value of the adverse sales mix variance?

This objective test question contains a question type which will only appear in a computer-based exam, but this question provides valuable practice for all students whichever version of the exam they are taking.

Bloom Limited was the subject of the following press story:

Yellow sells two types of squash ball, the type A and the type B. The standard contribution from these balls is $4 and $5 respectively and the standard profit per ball is $1.50 and $2.40 respectively. The budget was to sell 5 type A balls for every 3 type B balls.

Actual sales were up 20,000 at 240,000 balls with type A balls being 200,000 of that total. Yellow values its stock of balls at standard marginal cost.

What is the value of the favourable sales quantity variance?

材料全屏

29

【论述题】

Calculate price and usage variances for each material.

Calculate labour rate and efficiency variances.

Calculate fixed production overhead expenditure and volume variances and then subdivide the volume variance.

材料全屏

32

【论述题】

Calculate the following material variances.

(1) Price (3) Mix

(2) Usage (4) Yield

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