What is the absorption costing profit for the month?A$45,200B$45,400C$46,800D$48-新东方在线职业题库

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What is the absorption costing profit for the month?

A

$45,200

B

$45,400

C

$46,800

D

$48,400

考点：Chapter9AbsorptionandmarginalCosting

$ $

Sales (5,200 at $30) 156,000

Materials (5,200 at $6) 31,200

Labour (5,200 at $7.50) 39,000

Variable overhead (5,200 at $2.50) 13,000

Total variable cost (83,200)

Fixed overhead ($5 x 5,200) (26,000)

Over-absorbed overhead (W) 1,600

Absorption costing profit 48,400

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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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