材料全屏Cost and selling price details for product Z are as follows. $per unitDirect-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 > Chapter9-10 > 材料全屏Cost a...

材料全屏

48

【单项选择题】

What is the marginal costing profit for the month?

A

$45,400

B

$46,800

C

$53,800

D

$72,800

考点：Chapter9AbsorptionandmarginalCosting

Contribution per unit = $30 - $(6.00 + 7.50 + 2.50)=$14

Contribution for month = $14 x 5,200 units =$72,800

Less fixed costs incurred = $27,400 Marginal costing profit = $45,400

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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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