材料全屏The following is a proforma operating statement for Wick Co, a company manuf-新东方在线职业题库

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材料全屏

34

【不定项选择题】

Which of the following THREE statements are correct?

A

Wick Co uses standard profit per unit to calculate the sales volume variance.

B

The fixed overhead expenditure variance is the same figure as the over or under absorption of fixed overheads

C

Wick Co absorbs fixed overheads on an hourly basis.

D

The efficiency variances will all either be favourable or adverse

考点：Chapter20Standardcosting

Wick Co uses standard profit per unit to calculate the sales volume variance. Wick Co absorbs fixed overheads on an hourly basis. The efficiency variances will all either be favourable or adverse

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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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