材料全屏A company makes a product in two processes. The following data is available-新东方在线职业题库

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...

材料全屏

62

【单项选择题】

How many equivalent units are used when calculating the cost per unit in relation to overhead?

A

500

B

600

C

630

D

700

考点：Chapter11Processcosting

Work in progress： Materials 100 18 1,800

Labour & overhead 80 24 1,920

3,720

STATEMENT OF EQUIVALENT UNITS

Equivalent units

Total Units Materials Labour Overheads

Output to process 2 600 600 600 600

Closing wIp 100 (100%) 100 (50%) 50 (30%) 30

700 700 650 630

*500 units input + opening WIP 200 units - closing WIP 100 units.

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

最新试题

该科目易错题

该题目相似题

At 31 March which of the following closing inventory valuations using LIFO is correct?A$6,500B$7,000C$7,500D$8,000
What overhead should be added to job number CC20 for the period?A$65,157B$69,290 C $72,761D$126,000
材料全屏Daps Co makes spades and forks. The following budgeted information is available: Month one Month twoFork production 220 units 240 unitsSpade production 170 units 180 unitsEach fork uses 1.5 kg of steel, and each spade uses 2 kg of steel.No finished goods inventory is held, but Daps Co's raw material inventory policy is to hold enough material to cover half of the next month's production requirements.A spreadsheet for the material purchases budget is being prepared for month one: A B kgs1 Steel required for production Gap 12 Opening inventory Gap 23 Closing inventory Gap 34 Material purchases 68【简答题】Calculate the figure that should be entered into: (i) Gap 1 (ii) Gap 2 (iii) Gap 3
Calculate the budgeted payment to suppliers in March 20X4
What will be the formula to go in G8?A= G6/G2*100B= G4/100*G6C= G2/G6*100D= G6/G4*100
材料全屏Each unit of product Zeta requires 3 kg of raw material and 4 direct labour hours. Material costs $2 per kg and the direct labour rate is $7 per hour.The production budget for Zeta for April to June is as follows. April May JuneProduction units 7,800 8,400 8,20083【单项选择题】Raw material opening inventories are budgeted as follows. April May June 3,800 kg 4,200 kg 4,100 kgThe closing inventory budgeted for June is 3,900 kg.Material purchases are paid for in the month following purchase. What is the figure to be included in the cash budget for June in respect of payments for purchases?A$25,100B$48,800C$50,200D$50,600
The following spreadsheet has started to be completed for direct materials, with a ^ showing where data has been entered. A B C1 Standard Actual2 Production in units √ √3 Kg's per unit √4 Cost per kg ($) √ √5 Total kg’s purchased C6/C46 Total material cost √ What will be the formula for the materials usage variance?A(C5xC4)-(B2xB3xB4)B(C5xB4)-(B2xB3xB4)C(C5xC4)-(C2xB3xC4)D(C5xB4)-(C2xB3xB4)
What is the direct labour efficiency variance for the company in 20X3?A$400 (A)B$2,100 (F)C$2,800 (A)D$2,800 (F)
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.58【单项选择题】What is the direct labour rate variance for the company in 20X3?A$400 (A)B$2,500 (F)C$2,500 (A)D$3,200 (A)
What was the favourable material usage variance?A$2,500B$4,000C$7,500D$10,000