Calculate the chain base index for sales in February 20X4 and March 20X4-新东方在线职业题库

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Calculate the chain base index for sales in February 20X4 and March 20X4

考点：Chapter15Budgeting

Chain base index in February $15,000/$12,000 x l00 = 125

Chain base index in March $21,000/$15,000 x l00 = 140

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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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