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?
参考答案(由小熊题库网聘请的专业题库老师提供的解答)
请点击↑↑↑ 查看官方参考答案 按钮
习题解析
请点击 查看官方参考答案 按钮
您可能感兴趣的题目
1 .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...
2 .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
3 .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
4 .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
5 .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?
A $1,000 B $1,200 C $1,212 D $1,260
7 .关于项目决策和工程造价的关系，下列说法中错误的是（ ）。
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
8 .一般情况下，确定某个建设项目的具体地址，需要经过建设地区选择和建设地点选择两个不同的工作阶段，它们两者之间是一种（ ）。
A 互补关系 B 依托关系 C 递进关系 D 互斥关系
9 .当工业集聚带来的（ ）的总和超过生产集聚带来的利益时，综合经济效益反而下降。
A “外部不经济性” B “外部不协调性” C “内部不经济性” D “内部不协调性”
10 .投资设想阶段投资估算的精确度的要求为：允许误差大于±（ ）%。
A 5 B 10 C 25 D 30
