【单项选择题】
What was the total direct materials variance?
The total direct materials variance can be found by comparing the flexed budget figures with the actual figures.
Budgeted material cost per unit = $110,000/2,200=$50
Flexed for 2,000 units = $50 x 2,000=$100,000
Total direct materials variance
$
Flexed direct material cost 100,000
but did cost 110,000
Total direct materials variance 10,000(A)
多做几道
What was the actual usage of direct material during February?
What was the selling price variance for February?
What was the sales volume profit variance for February?
【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?
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