题目
材料全屏
58

【单项选择题】

What are the equivalent units for closing work-in-progress at the end of the month?

A

Material        Conversion costs

25 litres         25 litres

B

Material       Conversion costs

25 litres        50  litres

C

Material           Conversion costs

50 litres           25 litres

D

Material           Conversion costs

50 litres            50 litres

考点:Chapter11Processcosting

Work in progress=800 litres input - 250 litres to finished goods =50 litres

Equivalent litres for each cost element are as follows.

                                                                Material                                                            Conversion costs

                                                   %                          Equiv. litres                              %                          Equiv. litres 

50 litres in progress                   100                           50                                         50                             25

多做几道

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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