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【论述题】
Prepare for next year a flexible budget statement on the assumption that the company operates at 85% of capacity; your statement should show both contribution and profit.
State three problems which may arise from the change in capacity level.
Explain what is meant by the principle of controllability.
A company has a process in which the standard mix for producing 9 litres of output is as follows:
$
4.0 litres of D at $9 per litre 36.00
3.5 litres of E at $5 per litre 17.50
2.5 litres of F at $2 per litre 5.00
Total 58.50
A standard loss of 10% of inputs is expected to occur. The actual inputs for the latest period were:
$
4,300 litres of D at $9.00 per litre 38,700
3,600 litres of E at $5.50 per litre 19,800
2,100 litres of F at $2.20 per litre 4,620
Total 63,120
Actual output for this period was 9,100 litres.
What is the total materials mix variance?
Jones’ monthly absorption costing variance analysis report includes a sales mix variance, which indicates the effect on profit of actual sales mix differing from the budgeted sales mix. The following data are available.
What is the favourable sales mix variance for July?
You have been provided with the following information relating to three products:
Product X Product Y Product Z
Demand (units) 1,000 2,000 3,000
Selling price $15 $20 $30
Profit per unit $2 $5 $2
Actual sales for the year showed the following results.
Product X Product Y Product Z
Units sold 1,100 2,050 2,800
Sales value $17,050 $38,950 $86,800
Profit $3,080 $10,455 $6,160
What is the sales quantity variance?
If closing inventories of raw materials are valued at standard cost, the material price variance is calculated on material purchases in the period.
The sales volume variance is valued at the standard selling price per unit.
The total yield variance in quantity is zero.
In the budget period just ended, a very large adverse direct materials usage variance has been reported. Control action should be taken. Which one of the following actions might help to improve materials usage rates?