材料全屏Which one of the above graphs illustrates the costs described in questions56-新东方在线职业题库

新东方在线题库 > ACCA英国注册会计师试题 > F2 > Chapter4-5 > 材料全屏Which...

材料全屏

56

【单项选择题】

A linear variable cost - when the vertical axis represents cost incurred.

A

Graph 1

B

Graph 2

C

Graph 4

D

Graph 5

考点：Chapter5Costbehaviour

Graph 2 shows that costs increase in line with activity levels.

多做几道

材料全屏

60

【单项选择题】

What was the adverse material price variance?

A

$1,000

B

$3,500

C

$7,500

D

$11,000

What was the favourable material usage variance?

A

$2,500

B

$4,000

C

$7,500

D

$10,000

材料全屏

62

【单项选择题】

What was the total direct materials variance?

A

Nil

B

$10,000 Adverse

C

$10,000 Favourable

D

$11,000 Adverse

What was the total direct labour variance?

A

$6,000 Favourable

B

$20,000 Adverse

C

$22,000 Favourable

D

Nil

What was the total direct variable overheads variance?

A

Nil

B

$12,000 Favourable

C

$12,000 Adverse

D

$11,000 Adverse

最新试题

该科目易错题

该题目相似题

材料全屏A domestic appliance retailer with multiple outlets sells a popular toaster known as the Autocrisp 2000, for which the following information is available: Average sales 75 per dayMaximum sales 95 per dayMinimum sales 50 per dayLead time 12.18 daysReorder quantity 1,75056【单项选择题】Based on the data above, at what level of inventory would a replenishment order be issued?A600 unitsB1,125 unitsC1,710 unitsD1,750 units
What is the absorption costing profit for the month?A$45,200B$45,400C$46,800D$48,400
材料全屏A company produces a certain food item in a manufacturing process. On 1 November, there was no opening inventory of work in process. During November, 500 units of material were input to the process, with a cost of $9,000. Direct labour costs in November were $3,840. Production overhead is absorbed at the rate of 200% of direct labour costs. Closing inventory on 30 November consisted of 100 units which were 100% complete as to materials and 80% complete as to labour and overhead. There was no loss in process.60【单项选择题】What is the full production cost of completed units during November?A$10,400B$16,416C$16,800D$20,520
Are the following statements true or false?Statement one: The master budget includes the capital expenditure budget.Statement two: Continuous budgets are also known as rolling budgets.Statement three: Scenario planning is mainly used in the short term.Statement four: The mission of an organisation is the target to be met in the medium term.
Calculate the budgeted payment to suppliers in March 20X4
The following incomplete statement has been made.The product life cycle has (gap 1} stages. Mr Grob’s business is in the (gap 2} phase of the product lifecycle.Select the correct words to complete the sentence.AGap 1 A Four BGap 1 B FiveCGap 2 A IntroductionDGap 2 B Growth
材料全屏Each unit of product Zeta requires 3 kg of raw material and 4 direct labour hours. Material costs $2 per kg and the direct labour rate is $7 per hour.The production budget for Zeta for April to June is as follows. April May JuneProduction units 7,800 8,400 8,20083【单项选择题】Raw material opening inventories are budgeted as follows. April May June 3,800 kg 4,200 kg 4,100 kgThe closing inventory budgeted for June is 3,900 kg.Material purchases are paid for in the month following purchase. What is the figure to be included in the cash budget for June in respect of payments for purchases?A$25,100B$48,800C$50,200D$50,600
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.
材料全屏Bogh Co manufactures wooden picture frames.The company's information system produces an operating statement, and on the basis of the variances calculated, managers are assessed and bonuses paid.The standard material cost for each picture frame is $8. This is made up:Wood 0.5 kg@ $10 per kg $5Glass 0.25 kg@ $12 per kg $3In July, Bogh manufactured 300 picture frames, and purchased:Wood 170 kg $2,040Glass 70 kg $86037【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
材料全屏Drive Co is a diverse business, one division of which runs a courier business using a fleet of small vans. The following information has been produced by the manager of the division for the year ended 30 June 20X4:Revenue $500,000Gross profit $120,000Operating profit $50,000Loan (8% per year) $60,000Asset turnover 447【简答题】Using the information provided, calculate (perform your calculations to 2 decimalplaces): (i) Interest cover (ii) Return on capital employed (ROCE) (ii) Gearing