The standard direct material cost per unit for a product is calculated as follows:10·5 litres at $2·50 per litreLast month the actual price paid for 12,000 litres of material used was 4% above standard andthe direct material usage variance was $1,815 favourable. No inventory of material is held.What was the adverse direct material price variance for last month?
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1 .The budgeted selling price of one of C’s range of chocolate bars was $6.00 per bar. At thebeginning of the budget period market prices of cocoa increased significantly and C decidedto increase the selling price of the chocolate bar by 10% for the whole period. C also decidedto increase the amount spent on marketing and as a result actual sales volumes increased to15,750 bars which was 5% above the budgeted volume. The standard contribution per barwas $2.00 however a contribution of $2.25 per bar was actually achieved.How much was the favourable sales volume contribution variance for the period?
A $1,500.00 B $1,687.50 C $3,750.00 D $3,937.50
2 .Which one of the following is UNLIKELY to be the reason for an adverse material pricevariance?
A The budget incorporated an assumption of price inflation of 4% and the actual rate is 6% B To reduce waste, a higher grade of material has been purchased C A major supplier has introduced a rebate scheme which had not been planned for D An inexperienced purchase clerk ordered materials from four d...
3 .Which one of the following is most likely to be the explanation for an adverse materialusage variance?
A A major supplier of material has reduced the rate of trade discount B Rates of pay have been increased C Quality standards have been increased D Unforeseen material price rises have been incurred
4 .Which one of the following is most likely to be the reason for a favourable labourefficiency variance?
A An ideal standard was used as part of a quality improvement programme B A shortage of skilled staff meant that more trainees had been recruited C Lower grade material was purchased D Staff have recently been trained in material handling techniques
5 .Nujig Co reduced its quality specification for raw materials. The lower quality of materialsmeant that a batch of products had to be reworked.What is the most likely effect on the variances for materials usage and labour efficiency?
A Materials usage Adverse;Labour efficiency Adverse B Materials usage Adverse;Labour efficiency Favourable C Materials usage Favourable;Labour efficiency Adverse D Materials usage Favourable;Labour efficiency Favourable
7 .A company operating a standard costing system has the following direct labour standards perunit for one of its products:4 hours at $12·50 per hourLast month when 2,195 units of the product were manufactured, the actual direct labour costfor the 9,200 hours worked was $110,750.What was the direct labour rate variance for last month?
A $4,250 favourable B $4,250 adverse C $5,250 favourable D $5,250 adverse
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A 项目决策的正确性是工程造价合理性的前提 B 项目决策的内容是决定工程造价的基础 C 项目决策的广度影响投资估算的精确度 D 工程造价的数额影响项目决策的结果
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