快速查题-ACCA英国注册会计师试题

 The finance director of Paint Mixers Ltd has produced the table below showing the variance results for the first three months of the year: 

                                                                                   January                    February                   March 

Material price variance                                          $3,000 A                   $2,000 A                 $1,000 A 

Material mix variance                                             $2,000 A                      $750 A                     $100 F 

Material yield variance                                           $4,000 A                   $2,000 A                        $50F 

Which of the following interpretations of the variances analysis exercise above is NOT correct?  

 The following statements have been made in relation to the use of standard costs in rapidly changing environments: 

(1) Variance analysis results will take into account important criteria such as customer satisfaction or quality of production. 

(2) Achieving standards is suitable in most modern manufacturing environments. 

Which of the above statement(s) is/are true?