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

A

$400 (A)

B

$2,100 (F)

C

$2,800 (A)

D

$2,800 (F)

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考点：Chapter21Performancemeasurement

260 units should have taken (X 10 hrs) 2,600hrs

but took (active hours) 2,200hrs

Efficiency variance in hours 400hrs(F)

X standard rate per hour X$7

Efficiency variance in $ $2,800(F)

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)

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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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