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题目
材料全屏

A company manufactures two joint products, P and R, in a common process. Data for June are as follows.

                                                         $

Opening inventory                        1,000

Direct materials added                 10,000

Conversion costs                          12,000

Closing inventory                           3,000

                                          Production                            Sales                        Sales price 

                                               Units                                Units                          $ per unit

         P                                   4,000                                5,000                             5

         R                                   6,000                                5,000                            10

64

【单项选择题】

 If costs are apportioned between joint products on a sales value basis, what was the cost per unit of product R in June?

A

$1.25

B

$2.22

C

$2.50

D

$2.75

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考点
考点：Chapter12Processcosting,jointproductsandby-products
解析

Total production inventory

                                                                               $

Opening inventory                                              1,000

Direct materials added                                       10,000

Conversion costs                                               12,000

                                                                           23,000

Less closing inventory                                        3,000

Total production cost                                         20,000

                                                                                                                              Apportioned

                    Production                            Sale value                                                    cost

                     Units                                        $                                                               $ 

  P                4.000           (x $5)                20,000                 ($20,000x20/80)            5,000

  R                6,000           (x $10)             60,000                  ($20,000X60/80)          15,000

                                                                 80,000                                                       20,000 

Product R cost per unit = $15,000/6,000 = $2.50 per unit.

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

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What was the selling price variance for February?

A

$120 (F)

B

$900 (A)

C

$1,200 (A)

D

$1,200 (F)

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What was the sales volume profit variance for February?

A

$900 (F)

B

$1,200 (F)

C

$900 (A)

D

$2,100 (A)

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材料全屏

Cabrinda Co manufactures bulbs. The following figures are available:

• 500 kg of direct materials were actually purchased

• The standard cost per kg is $2.25, leading to a standard cost of actual purchases of $1,125

• The direct materials price variance is $125 favourable

• The direct materials usage variance is $45 adverse

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.

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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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