材料全屏Bogh Co manufactures wooden picture frames.The company's information system-新东方在线职业题库

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材料全屏

37

【简答题】

Using the information above, calculate:

(i) The total materials price variance and state if it is adverse or favourable.

(ii) The total materials usage variance and state if it is adverse or favourable

考点：Chapter20Standardcosting

Wood Aq x Ap = 170 x 12 = 2,040

Glass Aq x Ap = 70 x 12.29 = 860 = 2,900

(i) Price = $360AWood Aq x Sp = 170 x 10 =1,700

Glass Aq x Sq = 70 x 12 = 840 = 2,540

(ii) Usage = $140A

Wood Sq x Sp = 300 x 0.5 x 10 = 1,500

Glass SqxSp = 300x0.25x12 =900 = 2,400

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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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