What is the value of the units transferred to process 2?A$7,200B$13,200C$14,840D-新东方在线职业题库

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What is the value of the units transferred to process 2?

A

$7,200

B

$13,200

C

$14,840

D

$15,400

考点：Chapter11Processcosting

STATEMENT OF COSTS PER EQUIVALENT UNIT

Materials$ Labour$ Overheads$ Total

Opening stock 2,400 1,200 400

Added during period 6,000 3,350 1,490

Total cost 8,400 4,550 1,890

Equivalent units 700 650 630

Cost per equivalent unit $12 $7 $3 $22

Value of units transferred to process 2 = 600 units x $22 = $13,200

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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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