材料全屏Each unit of product Zeta requires 3 kg of raw material and 4 direct labour-新东方在线职业题库

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材料全屏

83

【单项选择题】

Raw material opening inventories are budgeted as follows.

April May June

3,800 kg 4,200 kg 4,100 kg

The 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

$25,100

B

$48,800

C

$50,200

D

$50,600

考点：Chapter16Thebudgetaryprocess

Payments in June will be in respect of May purchases.

May

Production requirements (8,400 units x 3 kg) 25,200 kg

Closing inventory 4,100 kg

29,300 kg

Less opening inventory 4,200 kg

Purchase budget 25,100 kg

x $2 per kg = payment for purchases in June $50,200

Option A is the figure for the quantity of material to be paid for, not its value. Option B is the value of June purchases, which will be paid for in July. If you selected option D your adjustments for opening and closing material inventories were the wrong way round.

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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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