材料全屏A company manufactures a single product. An extract from a variance control-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

65

【单项选择题】

What was the actual production in February?

A

200 units

B

217 units

C

240 units

D

280 units

考点：Chapter22Applicationofperformancemeasurement

$

Total actual direct material cost 2,400

Add back variances:direct material price (800)

direct material usage 400

Standard direct material cost of production 2,000

Standard material cost per unit $10

Number of units produced (2,000/$10) 200

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

最新试题

该科目易错题

该题目相似题

材料全屏G Co makes the following purchases and sales.1 January Purchases Sales4.000 units for $10,00031 January Purchases 1.000 units for $2,00015 February Sales 3.000 units for $13,00028 February Purchases 1,500 units for $3,75014 March Sales 500 units for $1,20054【单项选择题】At 31 March which of the following closing inventory valuations using FIFO is correct?A$8,000B$7,500C$7,000D$6,500
What overhead should be added to job number CC20 for the period?A$65,157B$69,290 C $72,761D$126,000
材料全屏A company manufactures Chemical X, in a single process. At the start of the month there was no work-inprogress. During the month 300 litres of raw material were input into the process at a total cost of $6,000. Conversion costs during the month amounted to $4,500. At the end of the month 250 litres of Chemical X were transferred to finished goods inventory. The remaining work-in-progress was 100% complete with respect to materials and 50% complete with respect to conversion costs. There were no losses in the process and there is no scrap value available during months when losses occur.58【单项选择题】What are the equivalent units for closing work-in-progress at the end of the month?AMaterial Conversion costs25 litres 25 litresBMaterial Conversion costs25 litres 50 litresCMaterial Conversion costs50 litres 25 litresDMaterial Conversion costs50 litres 50 litres
材料全屏A company makes a product in two processes. The following data is available for the latest period, for process 1.Opening work in progress of 200 units was valued as follows.Material $2,400Labour $1,200Overhead $400No losses occur in the process.Units added and costs incurred during the period：Material $6,000 (500 units)Labour $3,350Overhead $1,490Closing work in progress of 100 units had reached the following degrees of completion:Material 100%Labour 50%Overhead 30%The company uses the weighted average method of inventory valuation.62【单项选择题】How many equivalent units are used when calculating the cost per unit in relation to overhead?A500B600C630D700
Which TWO of the following are the main aims of budgeting?AControlling costsBIdentifying objectivesCEvaluating managers performanceDIntroducing budgetary bias
材料全屏Mr Grob started trading in 20X3, selling one product, wheelbarrows, on credit to small retail outlets. The following budgeted information for 20X4 has been gathered: January 20X4 February 20X4 March 20X4Credit sales $12,000 $15,000 $21,000Receivables have recently been settling their debts 50% in the month following sale； and 50% two months after sale. A prompt payment discount of 3% is offered to those receivables paying within one month.The gross profit margin is expected to be 25%. Due to an anticipated continued increase in sales, Mr Grob intends to increase inventory levels in March 20X4 by $2,000, and it is intended that the payables balance is increased by $3,000 to ease cash flow in the same month.72【简答题】Calculate the budgeted cash that will received in March 20X4.
材料全屏 A B C D F G 1 Jan Feb Mar Apr May2 Sales 15,000 13,400 16,100 17,200 15,3003 Cost of sales 11,090 10,060 12,040 13,000 11,1004 Gross profit 3,910 3,340 4,060 4,200 4,2005 Expenses 1,500 1,500 1,500 1,500 1,5006 Net profit 2,410 1,840 2,560 2,700 2,70078 Net profit%80【单项选择题】The formula =C2-C3 will give the contents of which cell?AC6BC4CC5DC1
What would be the formula for March net profit?A= D2-D3B= B6 + C6C= D4-D5D= D3-D8
The manager of the courier division is retiring this year and his bonus is being paid based on the ROCE percentage of the division.Which TWO of the following actions could the manager of the courier division have taken in order to improve his bonus?ADelay repairs to the fleet of vans.BUnderstate the closing inventory of fuel held in the depot.CInclude all the revenue for an uncompleted new contract.DOverstate the bad debt provision
For each of the following measures, state if they are measuring the financial, customer; internal, or learning perspective of Grub Co's balanced scorecard:(i) Profit made per burger(ii) Time taken from the customer ordering food to food being passed to the customer (iii) Percentage of employees with higher level food hygiene certificates. (iv) Percentage of burgers cooked but not sold as they are inedible.