快速查题-ACCA英国注册会计师试题

 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?