Further analysis has shown that there is a price index applicable to the overhea-新东方在线职业题库

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Further analysis has shown that there is a price index applicable to the overhead costs:

Production level (units) Overhead costs ($) Index

January 10 3,352 100

February 10.5 3,479 101

March 12 3,860 102

April 9 3,098 104

May 9.5 3,225 105

June 10.25 3,416 106

Required:

Using high low analysis, calculate the variable cost per unit in June’s prices.

考点：Chapter15Budgeting

The variable cost per unit = [($3,860 x 106/102) - ($3,098 x l〇6/104}】/(12 - 9)= $284

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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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