题目

Using the following information, calculate the variable overhead rate and efficiency variances, and state if they are favourable or adverse.

Actual production was 1,500 units which were completed in 3,620 hours at a variable overhead cost of $11,000.

The budget was that each pie would take 2.5 hours to make and the variable overhead absorption rate would be $3 per hour.

扫码查看暗号,即可获得解锁答案!

点击获取答案
考点:Chapter20Standardcosting

 Ah x Ar = 3,620 x 3.04 =11,000

Rate = 140AAh x Sr = 3,620 x 3 =10,860

Usage = 390F

Sh x Sr = 1,500 x 2.5 x 3 =11,250

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

最新试题

该科目易错题

该题目相似题