The following spreadsheet has started to be completed for direct materials, with-新东方在线职业题库

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The following spreadsheet has started to be completed for direct materials, with a ^ showing where data has been entered.

A B C

1 Standard Actual

2 Production in units √ √

3 Kg's per unit √

4 Cost per kg ($) √ √

5 Total kg’s purchased C6/C4

6 Total material cost √

What will be the formula for the materials usage variance?

A

(C5xC4)-(B2xB3xB4)

B

(C5xB4)-(B2xB3xB4)

C

(C5xC4)-(C2xB3xC4)

D

(C5xB4)-(C2xB3xB4)

考点：Chapter20Standardcosting

(C5xB4)-(C2xB3xB4)

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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