材料全屏Mai Co currently sells 25 styles of sports watches. The market has remained-新东方在线职业题库

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材料全屏

54

【简答题】

Calculate:

(i) Net profit percentage for 20X4

(ii) Market share for 20X4

(iii)Increase in revenue

(iv) Revenue per style of watch for 20X4

(v) Increase in sales per $ of market research

考点：Chapter21Performancemeasurement

Calculations

(i) Net profit percentage = $348,000/$6,000,000 = 5.8%

(ii) Market share $6,000,000/$50,000,000 = 12%

(iii) Increase in revenue = $0.25m/$5.75m = 4.35%

(iv) Revenue per style of watch = $6,000,000/25 = $240,000

(v) Increase in sales per $ of market research = $250,000/$200,000 = 1.25

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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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