材料全屏A company has a budgeted material cost of $125,000 for the production of 25,-新东方在线职业题库

新东方在线题库 > ACCA英国注册会计师试题 > F2 > Chapter20-22 > 材料全屏A comp...

材料全屏

58

【单项选择题】

What is the direct labour rate variance for the company in 20X3?

A

$400 (A)

B

$2,500 (F)

C

$2,500 (A)

D

$3,200 (A)

考点：Chapter21Performancemeasurement

$

2,300 hours should have cost (x $7) 16,100

but did cost 18,600

Rate variance 2,500(A)

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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