材料全屏A company produces a certain food item in a manufacturing process. On 1 Nove-新东方在线职业题库

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材料全屏

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：Chapter11Processcosting

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

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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