材料全屏A company manufactures two joint products, P and R, in a common process. Dat-新东方在线职业题库

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材料全屏

64

【单项选择题】

If costs are apportioned between joint products on a sales value basis, what was the cost per unit of product R in June?

A

$1.25

B

$2.22

C

$2.50

D

$2.75

考点：Chapter12Processcosting,jointproductsandby-products

Total production inventory

$

Opening inventory 1,000

Direct materials added 10,000

Conversion costs 12,000

23,000

Less closing inventory 3,000

Total production cost 20,000

Apportioned

Production Sale value cost

Units $ $

P 4.000 (x $5) 20,000 ($20,000x20/80) 5,000

R 6,000 (x $10) 60,000 ($20,000X60/80) 15,000

80,000 20,000

Product R cost per unit = $15,000/6,000 = $2.50 per unit.

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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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