What was the actual usage of direct material during February?A800 kgB1,000 kgC1,-新东方在线职业题库

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What was the actual usage of direct material during February?

A

800 kg

B

1,000 kg

C

1,200 kg

D

None of these

考点：Chapter22Applicationofperformancemeasurement

Since there was no change in inventories, the usage variance can be used to calculate the material usage.

Saving in material used compared with standard=$400(F) /$2 per kg=200 kg

Standard material usage for actual production (200 units x 5kg) 1,000kg

Usage variance in kg 200kg(F)

Actual usage of material 800kg

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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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