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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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考点：Chapter22Applicationofperformancemeasurement

Budgeted sales volume per month =Budgeted material cost of sales /Standard material cost per unit=$2,300/$10=230 units

Budgeted profit margin per unit=Budgeted monthly profit margin /Budgeted monthly sales volume=$6,900/230= $30 per unit

Budgeted sales volume 230 units

Actual sales volume 200 units

Sales volume variance in units 30 units (A)

Standard profit per unit x$30

Sales volume variance in $ $900(A)

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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