材料全屏A company manufactures Chemical X, in a single process. At the start of the-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 > Chapter11-14 > 材料全屏A comp...

材料全屏

58

【单项选择题】

What are the equivalent units for closing work-in-progress at the end of the month?

A

Material Conversion costs

25 litres 25 litres

B

Material Conversion costs

25 litres 50 litres

C

Material Conversion costs

50 litres 25 litres

D

Material Conversion costs

50 litres 50 litres

考点：Chapter11Processcosting

Work in progress=800 litres input - 250 litres to finished goods =50 litres

Equivalent litres for each cost element are as follows.

Material Conversion costs

% Equiv. litres % Equiv. litres

50 litres in progress 100 50 50 25

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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

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