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材料全屏

56

【单项选择题】

What is the direct labour rate variance for the company in 20X3?

A

$400 (A)

B

$2,500 (F)

C

$2,500 (A)

D

$3,200 (A)

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考点：Chapter21Performancemeasurement

$

2,300 hours should have cost (x $7) 16,100

but did cost 18,600

Rate variance 2,500(A)

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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