材料全屏A firm makes special assemblies to customers' orders and uses job costing.Th-新东方在线职业题库

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材料全屏

50

【单项选择题】

What overhead should be added to job number CC20 for the period?

A

$65,157

B

$69,290

C

$72,761

D

$126,000

考点：Chapter10Job,batchandservicecosting

The most logical basis for absorbing the overhead job costs is to use a percentage of direct labour cost.

Overhead = $24,600$/(14,500 + 3,500 + 24,600) X$126,000=$24,600/$42,600X$126.000=$72,761

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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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