The following graph shows the standard price and quantity and the actual and pri-新东方在线职业题库

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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?

A

APWZSP

B

APYXSP

C

AQWYSQ

D

AQZXSQ

考点：Chapter20Standardcosting

APWZSP

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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