What was the direct labour efficiency variance for last month?

1 .What was the actual production last month (in units)?

A 1,074 B 1,119 C 1,212 D 1,258

题型: 单选题 提问时间: 2021-08-23

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2 .A company operates a standard marginal costing system. Last month its actual fixedoverhead expenditure was 10% above budget resulting in a fixed overhead expenditurevariance of $36,000.What was the actual expenditure on fixed overheads last month?

A $324,000 B $360,000 C $396,000 D $400,000

题型: 单选题 提问时间: 2021-08-23

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3 .Last month a company budgeted to sell 8,000 units at a price of $12·50 per unit.Actual sales last month were 9,000 units giving total sales revenue of $117,000.What was the sales price variance for last month?

A $4,000 favourable B $4,000 adverse C $4,500 favourable D $4,500 adverse

题型: 单选题 提问时间: 2021-08-23

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4 .A company uses a standard absorption costing system. Last month budgeted production was8,000 units and the standard fixed production overhead cost was $15 per unit. Actualproduction last month was 8,500 units and the actual fixed production overhead cost was $17per unit.What was the total adverse fixed production overhead variance for last month?

A $7,500 B $16,000 C $17,000 D $24,500

题型: 单选题 提问时间: 2021-08-23

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5 .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

题型: 单选题 提问时间: 2021-08-23

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7 .A company’s budgeted sales for last month were 10,000 units with a standard selling price of$20 per unit and a contribution of $0.40 for every $1 of revenue. Last month actual sales of10,500 units with total revenue of $204,750 were achieved.What were the sales price and sales volume contribution variances?Sales price variance ($) Sales volume contribution variance ($)

A 5,250 adverse 4,000 favourable B 5,250 adverse 4,000 adverse C 5,000 adverse 4,000 favourable D 5,000 adverse 4,000 adverse

题型: 单选题 提问时间: 2021-08-23

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8 .A company operates a standard absorption costing system. The standard fixed productionoverhead rate is $15 per hour.The following data relate to last month:Actual hours worked 5,500Budgeted hours 5,000Standard hours for actual production 4,800What was the fixed production overhead capacity variance?

A $7,500 adverse B $7,500 favourable C $10,500 adverse D $10,500 favourable

题型: 单选题 提问时间: 2021-08-23

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9 .Last month 27,000 direct labour hours were worked at an actual cost of $236,385 and thestandard direct labour hours of production were 29,880. The standard direct labour cost perhour was $8·50.What was the labour efficiency variance?

A $17,595 Adverse B $17,595 Favourable C $24,480 Adverse D $24,480 Favourable

题型: 单选题 提问时间: 2021-08-23

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10 .Last month a company’s budgeted sales were 5,000 units. The standard selling price was $6per unit with a standard contribution of $0.60 for every $1 of sales. Actual sales were 4,650units with total revenue of $30,225.What were the favourable sales price and adverse sales volume contribution variances?Sales price Sales volume contribution $ $

A 2,325 1,260 B 2,500 1,260 C 2,325 2,100 D 2,500 2,100

题型: 单选题 提问时间: 2021-08-23

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