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材料全屏

60

【单项选择题】

What is the full production cost of completed units during November?

A

$10,400

B

$16,416

C

$16,800

D

$20,520

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考点：Chapter11Processcosting

Step 1. Determine output and losses

Equivalent units

Input Output Total Materials Labour and overhead

Units Units Units % Units %

Finished units (balance) 400 400 100 400 100

500 Closing inventory 100 100 100 80 80

500 500 500 480

Step 2. Calculate the cost per equivalent unit

Equivalent production Cost per

Input Cost in units unit

$ $

Materials 9,000 500 18

Labour and overhead 11,520 480 24

42

Step 3. Calculate total cost of output

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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