【單項選擇題】
What is the direct labour rate variance for the company in 20X3?
【單項選擇題】
What is the direct labour rate variance for the company in 20X3?
??????????????????????????????????????????????????????????????????????? $
2,300 hours should have cost (x $7)???????????????16,100
but did cost??????????????????????????????????????????????????????18,600
Rate variance???????????????????????????????????????????????????2,500(A)
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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