材料全屏Number of units produced 2,200 2,000 Budget Actual $ $Direct materials 110,0-新东方在线职业题库

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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

考点：Chapter21Performancemeasurement

The total direct materials variance can be found by comparing the flexed budget figures with the actual figures.

Budgeted material cost per unit = $110,000/2,200=$50

Flexed for 2,000 units = $50 x 2,000=$100,000

Total direct materials variance

$

Flexed direct material cost 100,000

but did cost 110,000

Total direct materials variance 10,000(A)

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

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