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Using the following information, calculate the variable overhead rate and efficiency variances, and state if they are favourable or adverse.

Actual production was 1,500 units which were completed in 3,620 hours at a variable overhead cost of $11,000.

The budget was that each pie would take 2.5 hours to make and the variable overhead absorption rate would be $3 per hour.

考点：Chapter20Standardcosting

Ah x Ar = 3,620 x 3.04 =11,000

Rate = 140AAh x Sr = 3,620 x 3 =10,860

Usage = 390F

Sh x Sr = 1,500 x 2.5 x 3 =11,250

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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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