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新东方在线题库 > ACCA英国注册会计师试题 > F2 > Chapter20-22 > 材料全屏Bogh C...
题目
材料全屏

Bogh Co manufactures wooden picture frames.

The company's information system produces an operating statement, and on the basis of the variances calculated, managers are assessed and bonuses paid.

The standard material cost for each picture frame is $8. This is made up:

Wood                                   0.5 kg@ $10 per kg                                        $5

Glass                                   0.25 kg@ $12 per kg                                       $3

In July, Bogh manufactured 300 picture frames, and purchased:

Wood                            170 kg                                 $2,040

Glass                             70 kg                                  $860

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
考点：Chapter20Standardcosting
解析

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

多做几道

材料全屏

A company has a budgeted material cost of $125,000 for the production of 25,000 units per month. Each unit is budgeted to use 2 kg of material. The standard cost of material is $2.50 per kg.Actual materials in the month cost $136,000 for 27,000 units and 53,000 kg were purchased and used.

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

查看答案

What was the favourable material usage variance?

A

$2,500

B

$4,000

C

$7,500

D

$10,000

查看答案
材料全屏

Number of units produced                2,200                 2,000 

                                                         Budget               Actual 

                                                            $                          $

Direct materials                              110,000             110,000

Direct labour                                  286,000              280,000

Variable overhead                        132,000              120,000

The actual number of units produced was 2,000.

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

查看答案

What was the total direct labour variance?

A

$6,000 Favourable

B

$20,000 Adverse

C

$22,000 Favourable

D

Nil

查看答案

What was the total direct variable overheads variance?

A

Nil

B

$12,000 Favourable

C

$12,000 Adverse

D

$11,000 Adverse

查看答案

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