职上网在线题库 > ACCA英国注册会计师试题 > F2 > Chapter20-22 > What was t...

What was the sales volume profit variance for February?

A

$900 (F)

B

$1,200 (F)

C

$900 (A)

D

$2,100 (A)

扫码查看暗号，即可获得解锁答案！

在此输入暗号

点击获取答案

考点：Chapter22Applicationofperformancemeasurement

Budgeted sales volume per month =Budgeted material cost of sales /Standard material cost per unit=$2,300/$10=230 units

Budgeted profit margin per unit=Budgeted monthly profit margin /Budgeted monthly sales volume=$6,900/230= $30 per unit

Budgeted sales volume 230 units

Actual sales volume 200 units

Sales volume variance in units 30 units (A)

Standard profit per unit x$30

Sales volume variance in $ $900(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

最新试题

该科目易错题

该题目相似题

What is the value of the units transferred to process 2?A$7,200B$13,200C$14,840D$15,400
材料全屏A company manufactures two joint products, P and R, in a common process. Data for June are as follows. $Opening inventory 1,000Direct materials added 10,000Conversion costs 12,000Closing inventory 3,000 Production Sales Sales price Units Units $ per unit P 4,000 5,000 5 R 6,000 5,000 1064【单项选择题】 If costs are apportioned between joint products on a sales value basis, what was the cost per unit of product R in June?A$1.25B$2.22C$2.50D$2.75
材料全屏Daps Co makes spades and forks. The following budgeted information is available: Month one Month twoFork production 220 units 240 unitsSpade production 170 units 180 unitsEach fork uses 1.5 kg of steel, and each spade uses 2 kg of steel.No finished goods inventory is held, but Daps Co's raw material inventory policy is to hold enough material to cover half of the next month's production requirements.A spreadsheet for the material purchases budget is being prepared for month one: A B kgs1 Steel required for production Gap 12 Opening inventory Gap 23 Closing inventory Gap 34 Material purchases 68【简答题】Calculate the figure that should be entered into: (i) Gap 1 (ii) Gap 2 (iii) Gap 3
State the formula that should be entered into cell B4
Which of the following is likely to lead to the variances stated above?Alower quality direct material has been purchasedB higher quality direct material has been purchased
The following information is available for Wick Co for month 1BudgetedFixed overheads $20,000 to be absorbed at $10/hrTime to make one unit 4 hoursActualFixed overheads $23,000Time taken to make 550 units 2,475 hoursCalculate the fixed overhead:(i) Expenditure variance and state if it is favourable or adverse.(ii) Capacity variance and state if it is favourable or adverse. (iii) Efficiency variance and state if it is favourable or adverse.
Select the option that has the steps in a systematic benchmarking exercise in the correct order:Aanalysis— planning— action —reviewBreview— planning— action—analysisCplanning—analysis—action—reviewDanalysis—actio—review—planning
材料全屏A company has a budgeted material cost of $125,000 for the production of 25,000 units per month. Each unit is budgeted to use 2 kg of material. The standard cost of material is $2.50 per kg.Actual materials in the month cost $136,000 for 27,000 units and 53,000 kg were purchased and used.58【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)
材料全屏A company manufactures a single product. An extract from a variance control report together with relevant standard cost data is shown below.Standard selling price per unit $70Standard direct material cost (5 kg x $2 per kg) $10 per unitBudgeted total material cost of sales $2,300 per monthBudgeted profit margin $6,900 per monthActual results for FebruarySales revenue $15,200Total direct material cost $2,400Direct material price variance $800 adverseDirect material usage variance $400 favourableThere was no change in inventory levels during the month.65【单项选择题】What was the actual production in February?A200 unitsB217 unitsC240 unitsD280 units
What was the selling price variance for February?A$120 (F)B$900 (A)C$1,200 (A)D$1,200 (F)