材料全屏An operating statement has been partially completed for a company that makes-新东方在线职业题库

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材料全屏

An operating statement has been partially completed for a company that makes pies andpasties:

$

Budgeted contribution 5,075

Sales volume variance 175 (F)

Standard contribution on actual sales 5,250

Sales price variance 750 (A)

4,500

Favourable($) Adverse ($)

Cost variances

Materials price 700

Materials usage 600

Labour rate 724

Labour efficiency 650

Variable overhead rate

Variable overhead efficiency

GAP1

Fixed overhead expenditure

Total

41

【简答题】

For the following variances, state whether it is true or false that the variance stated above could be caused by better quality ingredients being purchased for the pies:

(i) Sales volume

(ii) Materials price

(iii) Labour rate

(iv) Materials usage

(v) Sales price

考点：Chapter20Standardcosting

(i) True (better quality final product, sold more units)

(ii) True (better quality ingredients cost more)

(iii) False (nothing to do with the quality of ingredients)

(iv) True (less wastage in the preparation process)

(v) False (it is adverse, but better quality ingredients would imply a higher quality product and higher price)

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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