What is the value of the units transferred to process 2?A$7,200B$13,200C$14,840D-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 > What is th...

What is the value of the units transferred to process 2?

A

$7,200

B

$13,200

C

$14,840

D

$15,400

考点：Chapter11Processcosting

STATEMENT OF COSTS PER EQUIVALENT UNIT

Materials$ Labour$ Overheads$ Total

Opening stock 2,400 1,200 400

Added during period 6,000 3,350 1,490

Total cost 8,400 4,550 1,890

Equivalent units 700 650 630

Cost per equivalent unit $12 $7 $3 $22

Value of units transferred to process 2 = 600 units x $22 = $13,200

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

A linear variable cost - when the vertical axis represents cost per unitAGraph 1BGraph 2CGraph 3DGraph 6
What is the absorption costing profit for the month?A$45,200B$45,400C$46,800D$48,400
材料全屏A firm makes special assemblies to customers' orders and uses job costing.The data for a period are: Job number Job number Job number AA10 BB15 CC20 $ $ $Opening WIP 26,800 42,790 0Material added in period 17,275 0 18,500Labour for period 14,500 3,500 24,600The budgeted overheads for the period were $126,000.Job number BB15 was completed on the last day of the period.50【单项选择题】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A company makes a product in two processes. The following data is available for the latest period, for process 1.Opening work in progress of 200 units was valued as follows.Material $2,400Labour $1,200Overhead $400No losses occur in the process.Units added and costs incurred during the period：Material $6,000 (500 units)Labour $3,350Overhead $1,490Closing work in progress of 100 units had reached the following degrees of completion:Material 100%Labour 50%Overhead 30%The company uses the weighted average method of inventory valuation.62【单项选择题】How many equivalent units are used when calculating the cost per unit in relation to overhead?A500B600C630D700
Are the following statements true or false?Statement one: The master budget includes the capital expenditure budget.Statement two: Continuous budgets are also known as rolling budgets.Statement three: Scenario planning is mainly used in the short term.Statement four: The mission of an organisation is the target to be met in the medium term.
材料全屏J Co is considering investing in a new machine costing $18,750, payable immediately. The scrap value will be zero, and the machine will be depreciated on a straight line basis. Output would be 1,000 units per year for each of the six years of the machine's life. Each unit earns a contribution of $5.76【简答题】Assuming that the cash flows arise evenly throughout the year, calculate the payback period in years and months.
The management of J Co have heard about the concept of the time value of money. Required:(i) Complete the gaps in the following statement: The time value of money means that $1 now is worth (GAP 1) than $1 in the future. The reasons for this are risk, (Gap 2) and potential for earning a return e.g. interest. (ii) Using a discount rate of 8%, and assuming that the cash flows arise at the end of a year, calculate the discounted payback period.
材料全屏 A B C D F G 1 Jan Feb Mar Apr May2 Sales 15,000 13,400 16,100 17,200 15,3003 Cost of sales 11,090 10,060 12,040 13,000 11,1004 Gross profit 3,910 3,340 4,060 4,200 4,2005 Expenses 1,500 1,500 1,500 1,500 1,5006 Net profit 2,410 1,840 2,560 2,700 2,70078 Net profit%80【单项选择题】The formula =C2-C3 will give the contents of which cell?AC6BC4CC5DC1
The following graph shows the standard price and quantity and the actual and price and quantity relating to the direct material for the manufacture of the bulbs.Which area correctly represents the direct material price variance?AAPWZSPBAPYXSPCAQWYSQDAQZXSQ
材料全屏The following is a proforma operating statement for Wick Co, a company manufacturing candles. $Budgeted profit Sales volume variance Standard profit on actual sales Sales price variance Favourable ($) Adverse ($)Cost variances Materials price Materials usage Labour rate Labour efficiency Variable overhead rateVariable overhead efficiencyFixed overhead expenditure Fixed overhead capacity Fixed overhead efficiency TotalActual profit34【不定项选择题】Which of the following THREE statements are correct?AWick Co uses standard profit per unit to calculate the sales volume variance.BThe fixed overhead expenditure variance is the same figure as the over or under absorption of fixed overheadsCWick Co absorbs fixed overheads on an hourly basis.DThe efficiency variances will all either be favourable or adverse