A company budgeted to sell 5,000 units of a product in November at a standard price of USD30 per unit and to earn a profit of USD25,000. It actually sold 6,000 units at USD28 per unit and earned a profit of USD32,000.What was the favourable sales volume profit variance for November?
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4 .What is the sales price variance?
A USD5,200 adverse B USD5,000 favourable C USD5,200 favourable D USD7,200 favourable
5 .What is the sales volume profit variance?
A USD800 favourable B USD1,000 favourable C USD6,000 favourable D USD7,200 adverse
7 .The standard direct labour cost for a product is 2 hours per unit at USD12 per hour. In May 2011, when 100,000 units were produced, the company paid direct wages of USD13 per hour for the 205,000 hours worked. What was the direct labour efficiency variance for May 2011?
A USD60,000 adverse B USD60,000 favourable C USD265,000 favourable D USD265,000 adverse
8 .The standard direct labour cost for a product is 2 hours per unit at USD12 per hour. In May 2011, when 100,000 units were produced, the company paid direct wages of USD13 per hour for the 205,000 hours worked.What was the direct labour rate variance for May 2011?
A USD200,000 adverse B USD205,000 favourable C USD205,000 adverse D USD265,000 adverse
9 .Which of following may cause an adverse efficiency variance for labour?
A Higher wage rates B Improved training C Machinery downtime D Unauthorised absenteeism
10 .Which of the following is normally associated with an adverse sales variance?
A A slight downward change in demand following a major price increase B A slight upwards change in demand following a major price reduction C Higher sales volume D Higher selling prices
