What was the favourable material usage variance?A$2,500B$4,000C$7,500D$10,000-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 was t...

What was the favourable material usage variance?

A

$2,500

B

$4,000

C

$7,500

D

$10,000

考点：Chapter21Performancemeasurement

$

27,000 units should use (x 2 kg) 54,000 kg

but did use 53,000 kg

1,000 kg (F)

x standard cost per kg 2.5

Material usage variance 2,500 (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

材料全屏A firm makes special assemblies to customers' orders and uses job costing.The data for a period are: Job number Job number Job number AA10 BB15 CC20 $ $ $Opening WIP 26,800 42,790 0Material added in period 17,275 0 18,500Labour for period 14,500 3,500 24,600The budgeted overheads for the period were $126,000.Job number BB15 was completed on the last day of the period.50【单项选择题】What overhead should be added to job number CC20 for the period?A$65,157B$69,290 C $72,761D$126,000
Is the following statement true/false?#A favourable fixed overhead capacity variance is likely to arise if a new machine is bought to replace an unreliable one/ATrueBFalse
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 $5Glass 0.25 kg@ $12 per kg $3In July, Bogh manufactured 300 picture frames, and purchased:Wood 170 kg $2,040Glass 70 kg $86037【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
材料全屏 Tel Co manufactures televisions and sells them to large retailers. Due to high staff turnover, no liquidity ratios have been calculated for the year ahead.The bank is concerned about the forecast increase in Tel Co's overdraft to $40,500 at BO November 20X4, and has suggested that the ratios be calculated. The following forecast information is available for the year ended 30 November 20X4: $Revenue 343,275Cost of sales 284,000Purchases 275,000Closing Inventory 35,000Receivables 37,400Payables 35,41044【简答题】For Tel Co for the year ended 30 November 20X2 calculate:(i) The inventory holding period (H) The receivables collection period (iii) The payables period (iv) The current ratio Perform your calculations for (i), (ii) and (iii) to the nearest day and assume that there are 365 days in a yearPerform your calculation for part (iv) to B decimal places.
材料全屏Drive Co is a diverse business, one division of which runs a courier business using a fleet of small vans. The following information has been produced by the manager of the division for the year ended 30 June 20X4:Revenue $500,000Gross profit $120,000Operating profit $50,000Loan (8% per year) $60,000Asset turnover 447【简答题】Using the information provided, calculate (perform your calculations to 2 decimalplaces): (i) Interest cover (ii) Return on capital employed (ROCE) (ii) Gearing
The manager of the courier division is retiring this year and his bonus is being paid based on the ROCE percentage of the division.Which TWO of the following actions could the manager of the courier division have taken in order to improve his bonus?ADelay repairs to the fleet of vans.BUnderstate the closing inventory of fuel held in the depot.CInclude all the revenue for an uncompleted new contract.DOverstate the bad debt provision
材料全屏Mai Co currently sells 25 styles of sports watches. The market has remained static with an overall revenue of $50 million.Mai Co is always trying to bring out new designs and colours to try and increase market share or at least maintain it. In order to not fall behind their competitors, Mai Co tries to bring new products to the market quickly. Therefore Mai Co undertakes market research one year, and the results of that market research are incorporated in the new styles/colours that are launched the next year.Historically, Mai Co have measured their performance by looking for an increase in the revenue and net profit figures and ensuring that there is cash in the bank. A new financial manager has been appointed who is keen to increase the range of performance measures used by Mai Co.The following data is available: Year ended 31 October 20X3 Year ended 31 October 20X4 Revenue $5.75 million $ 6 millionNumber of styles 22 25Net profit $345,000 $348,000Mark research costs $200,000 $150,000 54【简答题】Calculate:(i) Net profit percentage for 20X4 (ii) Market share for 20X4 (iii)Increase in revenue(iv) Revenue per style of watch for 20X4 (v) Increase in sales per $ of market research
Mai Co are considering setting up another division selling expensive watches. The two divisions would be run as profit centres, with head office costs being allocated to each division. Managers^ bonuses will be dependent on the divisions meeting their targets. Targets that are being considered are: (i) Gross profit percentage (ii) Contribution (iii) Net profit for the division(iv) Return on capital employed. Which of the targets should be used to assess the performance of the divisional manager and provide motivation?A(i) onlyB(i) and (ii) onlyC(i), (ii) and (Hi) onlyDAll of them
What was the favourable material usage variance?A$2,500B$4,000C$7,500D$10,000
What was the sales volume profit variance for February?A$900 (F)B$1,200 (F)C$900 (A)D$2,100 (A)