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新东方在线题库 > ACCA英国注册会计师试题 > F2 > Chapter11-14 > 材料全屏A comp...
题目
材料全屏

A company produces a certain food item in a manufacturing process. On 1 November, there was no opening inventory of work in process. During November, 500 units of material were input to the process, with a cost of $9,000. Direct labour costs in November were $3,840. Production overhead is absorbed at the rate of 200% of direct labour costs. Closing inventory on 30 November consisted of 100 units which were 100% complete as to materials and 80% complete as to labour and overhead. There was no loss in process.

60

【单项选择题】

What is the full production cost of completed units during November?

A

$10,400

B

$16,416

C

$16,800

D

$20,520

考点
考点：Chapter11Processcosting
解析

Step 1. Determine output and losses

Equivalent units

Input                Output                            Total               Materials              Labour and overhead 

Units                                                      Units           Units         %           Units             % 

            Finished units (balance)             400              400        100          400              100

500      Closing inventory                       100              100         100          80                 80

500                                                         500              500                        480 

Step 2. Calculate the cost per equivalent unit  

                                                        Equivalent production             Cost per

Input                             Cost                          in units                               unit 

                                       $                                                                        $

Materials                      9,000                         500                                   18

Labour and overhead  11,520                        480                                    24  

                                                                                                                 42

Step 3. Calculate total cost of output

多做几道

材料全屏

A company has a budgeted material cost of $125,000 for the production of 25,000 units per month. Each unit is budgeted to use 2 kg of material. The standard cost of material is $2.50 per kg.Actual materials in the month cost $136,000 for 27,000 units and 53,000 kg were purchased and used.

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

查看答案

What was the favourable material usage variance?

A

$2,500

B

$4,000

C

$7,500

D

$10,000

查看答案
材料全屏

Number of units produced                2,200                 2,000 

                                                         Budget               Actual 

                                                            $                          $

Direct materials                              110,000             110,000

Direct labour                                  286,000              280,000

Variable overhead                        132,000              120,000

The actual number of units produced was 2,000.

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

查看答案

What was the total direct labour variance?

A

$6,000 Favourable

B

$20,000 Adverse

C

$22,000 Favourable

D

Nil

查看答案

What was the total direct variable overheads variance?

A

Nil

B

$12,000 Favourable

C

$12,000 Adverse

D

$11,000 Adverse

查看答案

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