材料全屏A company makes a product in two processes. The following data is available-新东方在线职业题库

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材料全屏

62

【单项选择题】

How many equivalent units are used when calculating the cost per unit in relation to overhead?

A

500

B

600

C

630

D

700

考点：Chapter11Processcosting

Work in progress： Materials 100 18 1,800

Labour & overhead 80 24 1,920

3,720

STATEMENT OF EQUIVALENT UNITS

Equivalent units

Total Units Materials Labour Overheads

Output to process 2 600 600 600 600

Closing wIp 100 (100%) 100 (50%) 50 (30%) 30

700 700 650 630

*500 units input + opening WIP 200 units - closing WIP 100 units.

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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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