题目

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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考点:Chapter22Applicationofperformancemeasurement

Since there was no change in inventories, the usage variance can be used to calculate the material usage.

Saving in material used compared with standard=$400(F) /$2 per kg=200 kg

Standard material usage for actual production (200 units x 5kg)         1,000kg

Usage variance in kg                                                                             200kg(F)

Actual usage of material                                                                        800kg

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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【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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