題目

Extracts from a company's records from last period are as follows.

????????????????????????????????????????????????????????????????????????????????????? Budget??? ?????????????? ?ActuaI

Production????????????????????????????????????????????????????????????????? 1,925?units???????? ????? 2,070 units

Variable production overhead cost?????????????????????????????$11,550?????????????????? $14,904

Labour hours worked?????????????????????????????????????????????????5,775????????????????????????8,280

What are the variable production overhead variances for last period??????

A

Expenditure??????????????Efficiency

?$1,656 (F)???????????????? $2,070 (A)

B

Expenditure???????????? Efficiency$

1,656 (F)?????????????????? $3,726(A)

C

Expenditure???????????????Efficiency

$1,656 (F)??????????????????$4,140 (A)

D

Expenditure????????????? Efficiency

?$3,354 (F)?????????????? ?$4,140 (A)

掃碼查看暗號(hào)，即可獲得解鎖答案！

點(diǎn)擊獲取答案
Chapter21Performancemeasurement

Standard variable production overhead cost per hour = $11,550 +5,775 = $2

?????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? $

8,280 hours of variable production overhead should cost (X $2)????????????????????????? 16,560

but did cost????????????????????????????????????????????????????????????????????????????????????????????????????????????14,904

Variable production overhead expenditure variance???????????????????????????????????????????? 1,656(F)

Standard time allowed for one unit = 5,775 hours + 1,925 units = 3 hours

2,070 units should take (x 3 hours)????????????????????????????????????????????????????????????????????? 6,210 hours

but did take????????????????????????????????????????????????????????????????????????????????????????????????????????? 8,280 hours

Efficiency variance in hours???????????????????????????????????????????????????????????????????????????????? 2,070 hours (A)

x standard variable production overhead cost per hour????????????????????????????????????? ?X $2

Variable production overhead efficiency variance?????????????????????????????????????????????? $4,140 (A)

多做幾道

Which of the following statements about management accounting information is/are true?

(i) They must be stated in purely monetary terms.

(ii) Limited companies must, by law, prepare management accounts.

(iii) They serve as a future planning tool and are not used as an historical record.

A

(i), (ii) and (iii)

B

(i) and (ii)

C

(ii) only

D

None of the statements is true

Which of the following statements is/are correct?

(i) A management control system is a term used to describe the hardware and software used to drive a database system which produces information outputs that are easily assimilated by management.

(ii) An objective is a course of action that an organisation might pursue in order to achieve its strategy.

(iii) Information is data that has been processed into a form meaningful to the recipient.

A

(i), (ii) and (iii)

B

(i) and (iii)

C

(ii) and (iii)

D

(iii) only

Good information should have certain qualities. Which of the following are qualities of good information?(i) Complete(ii) Extensive(iii) Relevant(iv) Accurate

A

(i), (ii) and (iii)

B

(i), (iii) and (iv)

C

(ii) and (iv)

D

All of them

Monthly variance reports are an example of which one of the following types of management information?

A

Tactical

B

Strategic

C

Non-financial

D

Operational

Which of the following statements is/are correct?

(i) Information for decision-making should incorporate uncertainty in some way

(ii) The data used to prepare financial accounts and management accounts are the

A

(i) is true and (ii) is false

B

(ii) is true and (i) is false

C

Both are true

D

Both are false

最新試題

該科目易錯(cuò)題

該題目相似題