【单项选择题】
How many equivalent units are used when calculating the cost per unit in relation to overhead?
【单项选择题】
How many equivalent units are used when calculating the cost per unit in relation to overhead?
Work in progress: Materials 100 18 1,800
Labour & overhead 80 24 1,920
3,720
STATEMENT OF EQUIVALENT UNITS
Equivalent units
Total Units Materials Labour Overheads
Output to process 2 600 600 600 600
Closing wIp 100 (100%) 100 (50%) 50 (30%) 30
700 700 650 630
*500 units input + opening WIP 200 units - closing WIP 100 units.
多做几道
What was the actual usage of direct material during February?
What was the selling price variance for February?
What was the sales volume profit variance for February?
【简答题】
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?
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