題目 題型:簡答題 難度:★★★ 17萬熱度
Explain what is meant by a standard cost
Explain what is meant by a standard cost
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題目 題型:簡答題 難度:★★★ 17萬熱度
Explain what is meant by a standard cost
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Explain what is meant by standard costing
What was the sales volume profit variance for February
$900 (F)
$1,200 (F)
$900 (A)
$2,100 (A)
What was the selling price variance for February
$120 (F)
$900 (A)
$1,200 (A)
$1,200 (F)
What was the actual usage of direct material during February
800 kg
1,000 kg
1,200 kg
None of these
A company manufactures a single product. An extract from a variance control report together with relevant standard cost data is shown below.
Standard selling price per unit $70
Standard direct material cost (5 kg x $2 per kg) $10 per unit
Budgeted total material cost of sales $2,300 per month
Budgeted profit margin $6,900 per month
Actual results for February
Sales revenue $15,200
Total direct material cost $2,400
Direct material price variance $800 adverse
Direct material usage variance $400 favourable
There was no change in inventory levels during the month.
【單項選擇題】
What was the actual production in February
200 units
217 units
240 units
280 units
Describe four types of standard.
Explain what is meant by a standard hour.
Give five possible sources of information from which a standard materials price may be estimated.
Explain what is meant by a cost variance
What would an adverse materials price variance and a favourable materials usage variance indicate and what might this be caused by
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