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快速查题-ACCA英国注册会计师试题

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ACCA英国注册会计师
F5
筛选结果 共找出25题

 SG Co budgeted to make and sell 900 units of product M during September. The standard selling price per unit of M is $27. At the beginning of September, a new competitor entered the market and SG Co was forced to reduce the selling price in order to maintain sales volumes. By the end of September, 900 units had been sold for a total of $18,000. In retrospect it is decided that a realistic standard selling price for September, given the unexpected extra competition, was $18 per unit. 

Calculate the sales price planning variance. 

$ ______Adverse / Favourable (select the correct option) 

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Truffle Co makes high quality, hand-made chocolate truffles which it sells to a local retailer. All chocolates are made in batches of 16, to fit the standard boxes supplied by the retailer. The standard cost of labour for each batch is $6.00 and the standard labour time for each batch is half an hour. In November, Truffle Co had budgeted production of 24,000 batches; actual production was only 20,500 batches. 12,000 labour hours were used to complete the work and there was no idle time. All workers were paid for their actual hours worked. The actual total labour cost for November was $136,800. The production manager at Truffle Co has no input into the budgeting process. 

At the end of October, the managing director decided to hold a meeting and offer staff the choice of either accepting a 5% pay cut or facing a certain number of redundancies. All staff subsequently agreed to accept the 5% pay cut with immediate effect. 

At the same time, the retailer requested that the truffles be made slightly softer. This change was implemented immediately and made the chocolates more difficult to shape. When recipe changes such as these are made, it takes time before the workers become used to working with the new ingredient mix, making the process 20% slower for at least the first month of the new operation. 

The standard costing system is only updated once a year in June and no changes are ever made to the system outside of this. 

20

【论述题】

 Calculate the total labour rate and total labour efficiency variances for November, based on the standard cost provided above. 

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 Analyse the total labour rate and total labour efficiency variances into component parts for planning and operational variances in as much detail as the information allows. 

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 Assess the performance of the production manager for the month of November. 

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Linsil has produced the following operating statement reconciling budgeted and actual gross profit for the last three months, based on actual sales of 122,000 units of its single product: 


The standard direct costs and selling price applied during the three-month period and the actual direct costs and selling price for the period were as follows: 

After the end of the three-month period and prior to the preparation of the above operating statement, it was decided to revise the standard costs retrospectively to take account of the following. 

1        A 3% increase in the direct material price per kilogram; 

2        A labour rate increase of 4%; 

3        The standard for labour efficiency had anticipated buying a new machine leading to a 10% decrease in labour hours; instead of buying a new machine, existing machines had been improved, giving an expected 5% saving in material usage. 


23

【论述题】

 Calculate the revised standard costs. 

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 Using the information provided demonstrate how the planning and operational variances in the operating statement have been calculated. 

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 Explain the significance of separating variances into planning and operational elements and the problems which could arise. 

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 Leaf Limited has had a mixed year. Its market share has improved two percentage points to 20% but the overall market had contracted by 5% in the same period.  The budgeted sales were 504,000 units and standard contribution was $12 per unit. 

The sales market size variance is: 

A

 $1,680,000 Fav 

B

 $1,680,000 Adv 

C

 $302,400 Adv 

D

 $302,400 Fav 

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A company manufactures a specific clinical machine used in hospitals. The company holds a 2% share of the market and the total market demand has been constant at 250,000 machines for the last few years. The budgeted selling price for each machine is $10,000 and standard contribution is equivalent to 10% of the budgeted selling price. 

An initial performance review of the company’s actual results showed a sales volume of 5,600 machines had been achieved. The total market demand for the machines, though, had risen to 300,000 units. 

What is the market share variance for the clinical machines? 

A

 $200,000 favourable 

B

 $400,000 adverse 

C

 $600,000 favourable 

D

 $1,000,000 adverse 

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PlasBas Co uses recycled plastic to manufacture shopping baskets for local retailers. The standard price of the recycled plastic is $0.50 per kg and standard usage of recycled plastic is 0.2 kg for each basket. The budgeted production was 80,000 baskets. 

Due to recent government incentives to encourage recycling, the standard price of recycled plastic was expected to reduce to $0.40 per kg. The actual price paid by the company was $0.42 per kg and 100,000 baskets were manufactured using 20,000 kg of recycled plastic. 

What is the materials operational price variance? 

A

 $2,000 favourable 

B

 $1,600 favourable 

C

 $400 adverse 

D

 $320 adverse 

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