材料全屏G Co makes the following purchases and sales.1 January Purchases Sales4.000u-新东方在线职业题库

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材料全屏

54

【单项选择题】

At 31 March which of the following closing inventory valuations using FIFO is correct?

A

$8,000

B

$7,500

C

$7,000

D

$6,500

考点：Chapter6Accountingformaterials

See workings above. If you selected the wrong option then check your workings carefully against the above table.

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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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