材料全屏Which one of the above graphs illustrates the costs described in questions56-新东方在线职业题库

新东方在线题库 > ACCA英国注册会计师试题 > F2 > Chapter4-5 > 材料全屏Which...

材料全屏

56

【单项选择题】

A linear variable cost - when the vertical axis represents cost incurred.

A

Graph 1

B

Graph 2

C

Graph 4

D

Graph 5

考点：Chapter5Costbehaviour

Graph 2 shows that costs increase in line with activity levels.

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材料全屏

60

【单项选择题】

What was the adverse material price variance?

A

$1,000

B

$3,500

C

$7,500

D

$11,000

What was the favourable material usage variance?

A

$2,500

B

$4,000

C

$7,500

D

$10,000

材料全屏

62

【单项选择题】

What was the total direct materials variance?

A

Nil

B

$10,000 Adverse

C

$10,000 Favourable

D

$11,000 Adverse

What was the total direct labour variance?

A

$6,000 Favourable

B

$20,000 Adverse

C

$22,000 Favourable

D

Nil

What was the total direct variable overheads variance?

A

Nil

B

$12,000 Favourable

C

$12,000 Adverse

D

$11,000 Adverse

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