题目
材料全屏
63

【简答题】

Use regression analysis to identify the variable cost per unit.

考点:Chapter15Budgeting

 In the equation y = a + bx, b represents the variable cost per unit.

Using the formula b = [(6 x 209,903) - (61.25 x 20,430)】/[(6 x 630.56) - 61.252]=$254

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

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