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材料全屏

L Co wants to be able to predict their overhead costs with more accuracy. The company accountant has analysed costs for the past six months:

Note: perform all calculations to the nearest $

Production Overhead costs

level (units) ($)

January 10 3,352

February 10.5 3,479

March 12 3,860

April 9 3,098

May 9.5 3,225

June 10.25 3,416

Further analysis has revealed:

Σx = 61.25 Σy = 20,430 Σxy = 209;903 Σx2 = 630.56

63

【简答题】

Use regression analysis to identify the variable cost per unit.

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考点：Chapter15Budgeting

In the equation y = a + bx, b represents the variable cost per unit.

Using the formula b = [(6 x 209,903) - (61.25 x 20,430)】/[(6 x 630.56) - 61.252]=$254

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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