What was the sales volume profit variance for February?A$900 (F)B$1,200 (F)C$900-新东方在线职业题库

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What was the sales volume profit variance for February?

A

$900 (F)

B

$1,200 (F)

C

$900 (A)

D

$2,100 (A)

考点：Chapter22Applicationofperformancemeasurement

Budgeted sales volume per month =Budgeted material cost of sales /Standard material cost per unit=$2,300/$10=230 units

Budgeted profit margin per unit=Budgeted monthly profit margin /Budgeted monthly sales volume=$6,900/230= $30 per unit

Budgeted sales volume 230 units

Actual sales volume 200 units

Sales volume variance in units 30 units (A)

Standard profit per unit x$30

Sales volume variance in $ $900(A)

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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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