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材料全屏

48

【单项选择题】

What is the marginal costing profit for the month?

A

$45,400

B

$46,800

C

$53,800

D

$72,800

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考点：Chapter9AbsorptionandmarginalCosting

Contribution per unit = $30 - $(6.00 + 7.50 + 2.50)=$14

Contribution for month = $14 x 5,200 units =$72,800

Less fixed costs incurred = $27,400 Marginal costing profit = $45,400

多做几道

What was the actual usage of direct material during February?

A

800 kg

B

1,000 kg

C

1,200 kg

D

None of these

What was the selling price variance for February?

A

$120 (F)

B

$900 (A)

C

$1,200 (A)

D

$1,200 (F)

What was the sales volume profit variance for February?

A

$900 (F)

B

$1,200 (F)

C

$900 (A)

D

$2,100 (A)

材料全屏

30

【简答题】

From the information provided calculate

(i) The actual price paid per kg for the direct material

(ii) The standard quantity that should have been used for actual production.

Which of the following is likely to lead to the variances stated above?

A

lower quality direct material has been purchased

B

higher quality direct material has been purchased

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