The standard direct labour cost for a product is 2 hours per unit at $12 per hour. In May , when 100,000units were produced, the company paid direct wages of $13 per hour for the 205,000 hours worked.What was the direct labour efficiency variance for May?
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1 .A company sold 20,000 units in a period when budgeted sales were 18,000 units.On an absorption costing basis the sales volume profit variance for the period had a value of$10,000. The standard fixed overhead absorption rate was $4·00 per unit.What would the sales volume contribution variance be on a marginal costing basis?
A $2,000 adverse B $2,000 favourable C $18,000 adverse D $18,000 favourable
2 .A company uses production labour hours to absorb its fixed production overheads. A strikeby its workforce results in a loss of 30% of the period’s budgeted production labour hours.Which of the following variances will occur as a result of the loss in production labourhours?
A Adverse fixed overhead capacity variance B Adverse fixed overhead efficiency variance C Adverse direct labour efficiency variance D Adverse direct labour rate variance
3 .What is the sales price variance?
A $5,200 adverse B $5,000 favourable C $5,200 favourable D $7,200 favourable
4 .What is the sales volume profit variance?
A $800 favourable B $1,000 favourable C $6,000 favourable D $7,200 adverse
5 .A company budgeted to sell 5,000 units of a product in November at a standard price of $30per unit and to earn a profit of $25,000. It actually sold 6,000 units at $28 per unit and earneda profit of $32,000.What was the favourable sales volume profit variance for November?
A $5,000 B $7,000 C $12,000 D $30,000
7 .The standard direct labour cost for a product is 2 hours per unit at $12 per hour. In May , when 100,000units were produced, the company paid direct wages of $13 per hour for the 205,000 hours worked.What was the direct labour rate variance for May?
A $200,000 adverse B $205,000 favourable C $205,000 adverse D $265,000 adverse
8 .Which of following may cause a favourable efficiency variance for labour?
A Conflicts with a trade union B Higher wage rates producing motivational benefits C Inferior materials being used D Lower skilled labour being used
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A 剩余股利政策 B 固定或持续增长的股利政策 C 固定股利支付率政策 D 低正常股利加额外股利政策
10 .下列哪些理论是以有效市场理论为前提的（ ）。
A 资本资产定价模型 B 投资组合理论 C 期权定价理论 D 资本结构理论
