題目

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

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考點：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

多做幾道

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

What was the selling price variance for February?

A

$120 (F)

B

$900 (A)

C

$1,200 (A)

D

$1,200 (F)

What was the sales volume profit variance for February?

A

$900 (F)

B

$1,200 (F)

C

$900 (A)

D

$2,100 (A)

材料全屏

Cabrinda Co manufactures bulbs. The following figures are available:

??500 kg of direct materials were actually purchased

??The standard cost per kg is $2.25, leading to a standard cost of actual purchases of $1,125

??The direct materials price variance is $125 favourable

??The direct materials usage variance is $45 adverse

30

【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?

A

lower quality direct material has been purchased

B

?higher quality direct material has been purchased

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