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材料全屏

37

【简答题】

Using the information above, calculate:

(i) The total materials price variance and state if it is adverse or favourable.

(ii) The total materials usage variance and state if it is adverse or favourable

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考点：Chapter20Standardcosting

Wood Aq x Ap = 170 x 12 = 2,040

Glass Aq x Ap = 70 x 12.29 = 860 = 2,900

(i) Price = $360AWood Aq x Sp = 170 x 10 =1,700

Glass Aq x Sq = 70 x 12 = 840 = 2,540

(ii) Usage = $140A

Wood Sq x Sp = 300 x 0.5 x 10 = 1,500

Glass SqxSp = 300x0.25x12 =900 = 2,400

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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