【簡答題】
For the following variances, state whether it is true or false that the variance stated above could be caused by better quality ingredients being purchased for the pies:
(i)?Sales volume?
(ii)?Materials price?
(iii)?Labour rate
?(iv)?Materials usage?
(v)?Sales price?
(i)?True (better quality final product, sold more units)
(ii)?True (better quality ingredients cost more)
(iii)?False (nothing to do with the quality of ingredients)
(iv)?True (less wastage in the preparation process)
(v)?False (it is adverse, but better quality ingredients would imply a higher quality product and higher price)
多做幾道
What was the actual usage of direct material during February?
What was the selling price variance for February?
What was the sales volume profit variance for February?
【簡答題】
From the information provided calculate
(i)?The actual price paid per kg for the direct material?
(ii)?The standard quantity that should have been used for actual production.
Which of the following is likely to lead to the variances stated above?
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