What is the direct labour efficiency variance for the company in 20X3?A$400 (A)B-新东方在线职业题库

新东方在线题库 > ACCA英国注册会计师试题 > F2 > Chapter20-22 > What is th...

What is the direct labour efficiency variance for the company in 20X3?

A

$400 (A)

B

$2,100 (F)

C

$2,800 (A)

D

$2,800 (F)

考点：Chapter21Performancemeasurement

260 units should have taken (X 10 hrs) 2,600hrs

but took (active hours) 2,200hrs

Efficiency variance in hours 400hrs(F)

X standard rate per hour X$7

Efficiency variance in $ $2,800(F)

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

最新试题

该科目易错题

该题目相似题

A fixed cost - when the vertical axis represents cost incurred.AGraph 1BGraph 2CGraph 3DGraph 6
材料全屏G Co makes the following purchases and sales.1 January Purchases Sales4.000 units for $10,00031 January Purchases 1.000 units for $2,00015 February Sales 3.000 units for $13,00028 February Purchases 1,500 units for $3,75014 March Sales 500 units for $1,20054【单项选择题】At 31 March which of the following closing inventory valuations using FIFO is correct?A$8,000B$7,500C$7,000D$6,500
材料全屏A domestic appliance retailer with multiple outlets sells a popular toaster known as the Autocrisp 2000, for which the following information is available: Average sales 75 per dayMaximum sales 95 per dayMinimum sales 50 per dayLead time 12.18 daysReorder quantity 1,75056【单项选择题】Based on the data above, at what level of inventory would a replenishment order be issued?A600 unitsB1,125 unitsC1,710 unitsD1,750 units
Are the following statements true or false?Statement one: The master budget includes the capital expenditure budget.Statement two: Continuous budgets are also known as rolling budgets.Statement three: Scenario planning is mainly used in the short term.Statement four: The mission of an organisation is the target to be met in the medium term.
Which TWO of the following are the main aims of budgeting?AControlling costsBIdentifying objectivesCEvaluating managers performanceDIntroducing budgetary bias
Calculate the budgeted payment to suppliers in March 20X4
材料全屏J Co is considering investing in a new machine costing $18,750, payable immediately. The scrap value will be zero, and the machine will be depreciated on a straight line basis. Output would be 1,000 units per year for each of the six years of the machine's life. Each unit earns a contribution of $5.76【简答题】Assuming that the cash flows arise evenly throughout the year, calculate the payback period in years and months.
材料全屏The following is a proforma operating statement for Wick Co, a company manufacturing candles. $Budgeted profit Sales volume variance Standard profit on actual sales Sales price variance Favourable ($) Adverse ($)Cost variances Materials price Materials usage Labour rate Labour efficiency Variable overhead rateVariable overhead efficiencyFixed overhead expenditure Fixed overhead capacity Fixed overhead efficiency TotalActual profit34【不定项选择题】Which of the following THREE statements are correct?AWick Co uses standard profit per unit to calculate the sales volume variance.BThe fixed overhead expenditure variance is the same figure as the over or under absorption of fixed overheadsCWick Co absorbs fixed overheads on an hourly basis.DThe efficiency variances will all either be favourable or adverse
Tel Co's quick ratio is 0.49. If they sell half of their inventory to pay off part of the bank overdraft, what will happen to their quick ratio?AStay the sameBIncreaseCDecrease
What was the sales volume profit variance for February?A$900 (F)B$1,200 (F)C$900 (A)D$2,100 (A)