快速查题-ACCA英国注册会计师试题

A company produces and sells one product only, the Thing, the standard cost for one unit being as follows.  

                                                                                                  $ 

Direct material A – 10 kilograms at $20 per kg            200

Direct material B – 5 litres at $6 per litre                         30 

Direct wages – 5 hours at $6 per hour                            30 

Fixed production overhead                                                 50 

Total standard cost                                                             310 

The fixed overhead included in the standard cost is based on an expected monthly output of 900 units. Fixed production overhead is absorbed on the basis of direct labour hours. 

During April the actual results were as follows. 

Production                                                                               800 units 

Material A                                                                                 7,800 kg used, costing $159,900 

Material B                                                                                4,300 litres used, costing $23,650 

Direct wages                                                                          4,200 hours worked for $24,150 

Fixed production overhead                                                  $47,000 

Chem Co manufacture a single product, product W, and have provided you with the following information which relates to the period which has just ended. 

Standard cost per unit of product W 

Budgeted sales for the period are 4,500 units at $260 per unit. There were no budgeted opening or closing inventories of product W. 

The actual materials used were as follows. 

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