题目

What was the total direct variable overheads variance?

A

Nil

B

$12,000 Favourable

C

$12,000 Adverse

D

$11,000 Adverse

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考点:Chapter21Performancemeasurement

The total direct variable overhead variances can be found by comparing the flexed budget figures with the actual figures.

Budgeted variable overhead cost per unit =$132,000/2,200=$60

Flexed for 2,000 units =$60x2,000=$120,000

Total direct variable overhead variance

                                                                                  $

Flexed direct variable overhead cost                    120,000

but did cost                                                           120,000

Total direct variable overhead variance                 nil

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)

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【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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