题目
材料全屏
62

【单项选择题】

How many equivalent units are used when calculating the cost per unit in relation to overhead?

A

500

B

600

C

630

D

700

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考点:Chapter11Processcosting

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?

A

800 kg

B

1,000 kg

C

1,200 kg

D

None of these

What was the selling price variance for February?

A

$120 (F)

B

$900 (A)

C

$1,200 (A)

D

$1,200 (F)

What was the sales volume profit variance for February?

A

$900 (F)

B

$1,200 (F)

C

$900 (A)

D

$2,100 (A)

材料全屏
30

【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?

A

lower quality direct material has been purchased

B

 higher quality direct material has been purchased

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