Which of following may account for a favourable materials variance?
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1 .The following variances have been calculated for an organisation using a total absorption costing system.(1)Sales margin volume variance(2)Fixed overhead expenditure variance(3)Fixed overhead volume varianceWhich of these would also be calculated if the organisation used marginal costing?
A 1 and 2 only B 1 and 3 only C 1 only D 2 only
2 .Data relating to a particular stores item are as follows:What reorder level (in units) will prevent stock outs?
A 5,000 B 6,000 C 7,800 D 8,000
3 .A company uses 9,000 units of a component a year. The component has a purchase price of USD40 per unit and the cost of placing an order is USD160. The annual holding cost of one component is equal to 8% of its purchase price. What is the Economic Order Quantity (to the nearest unit) of the component?
A 530 B 671 C 949 D 1,342
4 .Which one of the following best describes a standard cost?
A The planned unit cost of a product, component or service in a period. B The budgeted cost attributed to the level of activity achieved in a budget centre in a control period. C The budgeted production cost attributed to the level of activity in a budget period. D The budgeted non production cost f...
6 .Which TWO of the following are true for a flexed budget? (1)It allows for comparison of like with like(2)It takes account of the cost behaviour of different items(3)It is continuously updated to reflect actual results(4)It is an original budget changed only for an actual level of activity.
A 1 and 2 B 2 and 3 C 3 and 4 D 1 and 4
7 .For which of the following costs would a profit centre manager be responsible? (1)An interim dividend paid to shareholders(2)Interest on bank borrowings(3)A bonus to the sales team as a percentage of revenue(4)His remuneration
A 1 and 2 only B 2 and 3 only C 3 and 4 only D 1 and 4 only
8 .QB calculates variances on a monthly basis. During the month just ended, the company reported an adverse materials usage variance. Several reasons have been suggested for this:(1)A machine had been set up wrongly, and production was scrapped because it did not meet the design specifications.(2)Production was halted for two days because of a strike.(3)A new supplier was used, and the quality of materials purchased was poor.Which of the reasons suggested could have caused the variance?
A 1 and 2 only B 1 and 3 only C 2 and 3 only D 1, 2 and 3
9 .A company has a standard direct labour cost per hour of USD10.50 and budgeted direct labour hours of 30,000 per month. Last month 28,000 direct labour hours were worked at an actual cost of USD294,500.What was the labour efficiency variance?
A USD21,000 Adverse B USD20,500 Adverse C USD20,500 Favourable D USD21,000 Favourable
10 .A manufacturer budgeted to make 100,000 articles in 200,000 hours, but in fact 105,000 articles were made in 204,000 hours.What will be the following fixed overhead variances? Fixed overhead Fixed overheadcapacity variance efficiency variance
A Adverse Adverse B Adverse Favourable C Favourable Adverse D Favourable Favourable
