If there had been a normal process loss of 10% of input during the month what wo-新东方在线职业题库

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If there had been a normal process loss of 10% of input during the month what would the value of this loss have been?

A

Nil

B

$450

C

$600

D

$1,050

考点：Chapter11Processcosting

There is no scrap value available for any losses therefore the normal loss would have a zero value. The normal loss does not carry any of the process costs therefore options B, C and D are all incorrect.

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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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