題目

The following information is available for Wick Co for month 1

Budgeted

Fixed overheads???????????????????????????????????? ?$20,000 to be absorbed at $10/hr

Time to make one unit???????????????????????????? 4 hoursActual

Fixed overheads???????????????????????????????????? $23,000

Time taken to make 550 units???????????????? 2,475 hours

Calculate the fixed overhead:

(i)?Expenditure variance and state if it is favourable or adverse.

(ii)?Capacity variance and state if it is favourable or adverse.?

(iii)?Efficiency variance and state if it is favourable or adverse.?

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考點：Chapter20Standardcosting

(i) The expenditure variance is $23,000 - $20,000 = $3000 and is adverse

(ii)?The capacity variance is (2,475 hours x $10) - $20,000 = $4,750 and is favourable

(iii)?The efficiency variance is (550 units x 4 hours x $l〇) - (2,475 hours x $l〇)= $2,750 and is adverse

多做幾道

What was the actual usage of direct material during February?

A

800 kg

B

1,000 kg

C

1,200 kg

D

None of these

What was the selling price variance for February?

A

$120 (F)

B

$900 (A)

C

$1,200 (A)

D

$1,200 (F)

What was the sales volume profit variance for February?

A

$900 (F)

B

$1,200 (F)

C

$900 (A)

D

$2,100 (A)

材料全屏

Cabrinda Co manufactures bulbs. The following figures are available:

??500 kg of direct materials were actually purchased

??The standard cost per kg is $2.25, leading to a standard cost of actual purchases of $1,125

??The direct materials price variance is $125 favourable

??The direct materials usage variance is $45 adverse

30

【簡答題】

From the information provided calculate

(i)?The actual price paid per kg for the direct material?

(ii)?The standard quantity that should have been used for actual production.

Which of the following is likely to lead to the variances stated above?

A

lower quality direct material has been purchased

B

?higher quality direct material has been purchased

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