题目

Further analysis has shown that there is a price index applicable to the overhead costs:

                                                  Production level (units)                          Overhead costs ($)                   Index

January                                                     10                                                     3,352                               100

February                                                  10.5                                                   3,479                                101

March                                                        12                                                     3,860                               102

April                                                           9                                                       3,098                               104

May                                                           9.5                                                    3,225                                105

June                                                        10.25                                                   3,416                                106

Required:   

Using high low analysis, calculate the variable cost per unit in June’s prices.

考点:Chapter15Budgeting

The variable cost per unit = [($3,860 x 106/102) - ($3,098 x l〇6/104}】/(12 - 9)= $284

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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