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?
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1 .Which of the following statements about flexed budgets is/are correct?(1) The flexed budget is prepared at the same level of activity as actual output.(2) The difference between the flexed budget profit and the actual profit shows theeffect on profit of operating at a level of activity that differs from the expected level.
A 1 only B 2 only C Neither 1 nor 2 D Both 1 and 2
2 .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
3 .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...
4 .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
5 .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
7 .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
8 .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
9 .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
10 .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
