講義優(yōu)才英文p1-unit

課 題 社課 題 社名師資訊英文P1 // 課/英文P1SectionUnit10CostandVarianceMeasures識點練52（單選題）AfavorablematerialspricevariancecoupledwithanunfavorablematerialsusagevariancemostlikelyresultsA、MachineefficiencyB、ProductmixproductionC、Thepurchaseanduseofhigher-than-standardqualitymaterials.D、Thepurchaseoflowerthanstandardqualitymaterials.展開答疑我要糾 收藏試題|收起解正確答案是：D您的答案是解 Answer(A)isMachineefficiencyproblemsdonotexplainthepricevariance.Answer(B)isincorrect.Achangeinproductmixdoesnotexplainthepricevariance.Answer(C)isincorrect.Materialsofhigher-than-standardqualityaremorelikelytocauseanunfavorablepricevarianceandafavorabletyvariance.Answer(D)isAfavorablematerialspricevarianceistheresultofpayinglessthanthestandardpriceformaterials.Anunfavorablematerialsusagevarianceistheresultofusinganexcessivetyofmaterials.Ifapurchasingmanagerweretobuysubstandardmaterialstoachieveafavorablepricevariance,anunfavorabletyvariancecouldresultfromusinganexcessiveamountofpoorqualitymaterials.考 Unit10CostandVariance正確 筆 編輯筆只看錯53（單選題）TowerCompanyplannedtoproduce3,000unitsofitssingleproduct,Titactium,duringNovember.ThestandardspecificationsforoneunitofTitactiuminclude6poundsofmaterialsat$.30perpound.ActualproductioninNovemberwas3,100unitsofTitactium.Theaccountantcomputedafavorabledirectmaterialspurchasepricevarianceof$380andanunfavorabledirectmaterialstyvarianceof$120.Basedonthesevariances,onecouldconcludethatA、Morematerialswerepurchasedthanwereused.B、MorematerialswereusedthanwereC、TheactualcostofmaterialswaslessthanthestandardD、Theactualusageofmaterialswaslessthanthestandard展開答 我要糾 收藏試題|收起解正確答案是：C您的答案是解 Answer(A)isNovariancerelatestypurchasedtotyused.Answer(B)isincorrect.Novariancerelatestypurchasedtotyused.Answer(C)iscorrect.Thedirectmaterialspurchasepricevariancemaybeisolatedatthetimeofpurchaseoratthetimeoftransfertoproduction.Itequalstheactualtyofmaterialspurchasedortransferredtimesthedifferencebetweenthestandardandactualunitprices.Hence,afavorabledirectmaterialspurchasepricevariancemeansthatmaterialswerepurchasedatapricelessthanthestandardprice.Answer(D)isTheunfavorabletyvarianceindicatesthatmorematerialswereusedthanallowedbythestandards.Thedirectmaterialstyvarianceequalsthestandardunitpricetimesthedifferencebetweenthestandardtyallowedfortheactualoutputandtheactualtyused.考 Unit10CostandVariance正確 筆 編輯筆54（單選題）DavidRogers,purchasingmanageratFairwayManufacturingCorporation,wasabletoacquirealarge tyofdirectmaterialsfromanewratadiscountedprice.MarionConner,inventorysupervisor,isconcernedbecausethewarehousehas ecrowdedandsomethingshadtoberearranged.BrianJones,viceofproduction,isconcernedaboutthequalityofthediscountedmaterials.However,theEngineeringDepartmenttestedthenewmaterialsandindicatedthattheyareofacceptablequality.Attheendofthemonth,Fairwayexperiencedafavorabledirectmaterialsusagevariance,afavorabledirectlaborusagevariance,andafavorabledirectmaterialspricevariance.Theusagevariancesweresolelytheresultofahigheryieldfromthenewmaterial.ThefavorabledirectmaterialspricevarianceisconsideredtheresponsibilityoftheA、Purchasingmanager. D、Engineeringmanager.展開答疑我要糾 收藏試題|收起解正確答案是：A您的答案是解 Answer(A)isAdirectmaterialspricevarianceistheactual tyusedtimesthedifferencebetweenthestandardandactualprices.Itisnormallyconsideredtheresponsbilityofthepurchasingmanagerbecausenooneelsehasanopportunitytoinfluencetheprice.Inthiscase,thepurchasingmanagerobtainedthediscountthatledtothefavorablepriceAnswer(B)isAninventorysupervisorhasnoinfluenceoverthepricepaidforAnswer(C)isThevice receivesthematerialswithoutknowingtheprice.Answer(D)isincorrect.Theengineeringmanagerisconcernedonlywiththequalityofthe考 Unit10CostandVariance正確 筆 編輯筆（單選題）PricevariancesandefficiencyvariancescanbekeytotheperformancemeasurementwithinacompanyInevaluatingtheperformancewithinacompany,amaterialsefficiencyvariancecanbecausedbyallofthefollowingexcepttheA、Performanceoftheworkersusingthematerial.B、Actionsofthepurchasingdepartment.C、DesignoftheD、Salesvolumeofthe正確答案是

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展開答疑我要糾 收藏試題|收起解Answer(A)isWorkerperformanceisapossblecauseofamaterialsefficiencyvariance.Answer(B)isincorrect.Purchasingdepartmentactionsarepossblecausesofamaterialsefficiencyvariance.Answer(C)isincorrect.Productdesignisapossiblecauseofamaterialsefficiencyvariance.Answer(D)iscorrect.Anunfavorablematerials tyorusage(efficiency)variancecanbecausedbyanumberoffactors,includingwaste,shrinkage,theft,poorperformancebyproductionworkers,nonskilledworkers,orthepurchaseofbelow-standard-qualitymaterialsbythepurchasingdepartment.Changesinproductdesigncanalsoaffectthe tyofmaterialsused.Salesvolumeoftheproductshouldnotbeacontrbutingfactortoamaterialsefficiencyvariance.考 Unit10CostandVariance正確 筆 編輯筆（單選題）Todcoplannedtoproduce5,000unitsofitssingleproduct,Teragram,duringNovember.ThestandardspecificationsforoneunitofTeragramincludetenpoundsofmaterialsat$.50perpound.ActualproductioninNovemberwas5,200unitsofTeragram.Theaccountantcomputedafavorablematerialspurchasepricevarianceof$580andanunfavorablematerialstyvarianceof$320.Basedonthesevariances,onecouldconcludeA、Morematerialswerepurchasedthanwereused.B、MorematerialswereusedthanwereC、TheactualcostofmaterialswaslessthanthestandardD、Theactualusageofmaterialswaslessthanthestandard展開答疑我要糾 收藏試題|收起解正確答案是：C您的答案是解 Answer(A)isThetyofmaterialspurchasedcannotbedeterminedfromtheinformationgiven.Answer(B)isincorrect.Thetyofmaterialspurchasedcannotbedeterminedfromtheinformationgiven.Answer(C)iscorrect.Afavorablepricevarianceindicatesthatthematerialswerepurchasedatapricelessthanstandard.Theunfavorabletyvarianceindicatesthatthetyofmaterialsusedforactualproductionexceededthestandardtyforthegoodunitsproduced.Answer(D)isTheactualusagewasgreaterthan考 Unit10CostandVariance正確 筆 編輯筆57（單選題）WhichoneofthefollowingvariancesismostcontrollablebytheproductioncontrolA、MaterialspriceB、MaterialsusageC、Variableoverheadspendingvariance.D、Fixedoverheadbudgetvariance.展開答疑我要糾 收藏試題|收起解正確答案是：B您的答案是解 Answer(A)isThematerialspricevariancecanbegreatlyinfluencedbythepurchasingmanager.Answer(B)iscorrect.Theproductioncontrolsupervisorhasthemostcontroloverthematerialsusagevariance.Thematerialsusagevariancemeasurestheexcessamountofmaterialsusedovertheamountspecifiedinthestandards.Thematerialsusage(ormaterialsty)variance,whenunfavorable,isoftenattributabletowaste,shrinkage,ortheftintheproductionareas.Theexcessusageoccursunderthesupervisionoftheproductiondepartment.Answer(C)isThevariableoverheadspendingvarianceisbothatyandapricevariance.Pricespaidarenotcontrollablebytheproductioncontrolsupervisor.Answer(D)isFixedoverheadvariancescanbecontrolledbythemanufacturingdepartments,butonlyalesserextentthanmaterialsusage.Thecontrollabilityissplitbetweenmanufacturingand考 Unit10CostandVariance正確 筆 編輯筆58（單選題）FactPattern:ThecontrollerforDurhamSkatesisreviewingtheproductioncostreportforJuly.Anysisofdirectmaterialscostsreflectsanunfavorableflexiblebudgetvarianceof$25.Theplantmanagerbelievesthisisexcellentperformanceonaflexiblebudgetfor5,000unitsofdirectmaterials.However,theproductionsupervisorisnotpleasedwiththisresultbecausesheclaimstohavesaved$1,200inmaterialscostonactualproductionusing4,900unitsofdirectmaterials.Thestandardmaterialscostis$12perunit.Actualmaterialsusedforthemonthamountedto$60,025.Durham’sactualaveragecostperunitformaterialsA、B、B、$12C、D、正確答案是展開答疑我要糾 收藏試題|正確答案是您的答案是 Answer(A)isincorrect.Thestandardcostis$12.Answer(B)isincorrect.Theamountof$12.01isbasedonthebudgetedusage.Answer(C)isincorrect.The$60,000standardcostfor5,000unitsdividedby4,900unitsequals$12.24.Answer(D)iscorrect.Dividingtheactualcostof$60,025bythe4,900unitsusedresultsinanaveragecost$12.25per考 Unit10CostandVariance筆 編輯筆59（單選題）FactPattern:ThecontrollerforDurhamSkatesisreviewingtheproductioncostreportforJuly.Anysisofdirectmaterialscostsreflectsanunfavorableflexiblebudgetvarianceof$25.Theplantmanagerbelievesthisisexcellentperformanceonaflexiblebudgetfor5,000unitsofdirectmaterials.However,theproductionsupervisorisnotpleasedwiththisresultbecausesheclaimstohavesaved$1,200inmaterialscostonactualproductionusing4,900unitsofdirectmaterials.Thestandardmaterialscostis$12perunit.Actualmaterialsusedforthemonthamountedto$60,025.IfDurham’sdirectmaterialsvarianceisinvestigatedfurther,itwillreflectapricevarianceA、B、$1,200C、$1,225D、$2,500D、$2,500展開答疑我要糾 收藏試題|收起解正確答案是：C您的答案是解 Answer(A)isApricevarianceexists.Theactualpricepaidwasgreaterthanthestandardallowed.Answer(B)isincorrect.Thevarianceisunfavorable.Answer(C)iscorrect.Thepricevarianceequalstheactualtytimesthedifferencebetweentheactualpriceandthestandardprice.Theactualpriceis$12.25,andthestandardpriceis$12(given).Thus,thepricevarianceis$1,225unfavorable{AQ×(AP–SP)=[4,900units×($12.25actual–$12.00standard)]}.Answer(D)isincorrect.Thevarianceisunfavorable.考 Unit10CostandVariance正確 筆 編輯筆60（單選題）InastandardcostsystemtheinvestigationofanunfavorablematerialsusagevarianceshouldbeginwithB、Plantcontrolleronly.C、PurchasingmanagerD、Productionmanagerorthepurchasing展開答疑我要糾 收藏試題|收起解正確答案是：D您的答案是解 Answer(A)isBoththepurchasingmanagerandtheproductionmanagercouldbeatfault.Answer(B)isincorrect.TheplantcontrollerisattoohighalevelforaninvestigationofamaterialsusageAnswer(C)isBoththepurchasingmanagerandtheproductionmanagercouldbeatfault.Answer(D)iscorrect.Anunfavorablematerialstyvarianceisusuallycausedbywaste,shrinkage,ortheft.Alternatively,anunfavorablevariancecouldbeattributabletothepurchasingdepartment’snotbuyingtheproperqualityofmaterialsinanattempttoachieveafavorablematerialpricevariance.Thus,eithertheproductionmanagerorthepurchasingmanagercouldberesponsibleforamaterialusagevariance.考 Unit10CostandVariance正確 筆 編輯筆61（單選題）UnderastandardcostsystemthematerialspricevariancesareusuallytheresponsibilityofA、ProductionB、Costaccountingmanager.C、Salesmanager.D、Purchasing展開答疑我要糾 收藏試題|收起解正確答案是：D您的答案是解 Answer(A)isTheproductionmanagerhasnocontroloverthepricepaidformaterials.Answer(B)isincorrect.Thecostaccountingmanagerhasnocontroloverthepricepaidformaterials.Answer(C)isincorrect.Thesalesmanagerhasnocontroloverthepricepaidformaterials.Answer(D)iscorrect.Thematerialspricevarianceisthedifferencebetweenthestandardpriceandtheactualpricepaidformaterials.Thisvarianceisusuallytheresponsibilityofthepurchasingdepartment.Thus,thepurchasingmanagerhasanincentivetoobtainthebestpricepossble.考 Unit10CostandVariance正確 筆 編輯筆62（單選題）Whenitemsaretransferredfromstorestoproduction,anaccountantdebitswork-in-processandcreditsmaterialsaccounts.Duringproduction,amaterialstyvariancemayoccur.Thematerialstyvarianceisdebitedfornceandcreditedforafavorablevariance.TheintentofvarianceentriesistoA、AccountabilityformaterialslostduringB、Ameansofsafeguardingassetsinthecustodyofthesystem.C、CompliancewithGAAP.D、Informationforuseincontrollingthecostof展開答疑我要糾 收藏試題|收起解正確答案是：D您的答案是解 Answer(A)isAccountabilityisadequayestablishedbytheinventoryentries.Answer(B)isincorrect.Varianceentriescannotsafeguardassets,theycanonlyprovideinformationforuseincontrollingthecostofproduction.Answer(C)isInternalcostaccountinginformationneednotcomplywithGAAP.Answer(D)iscorrect.Onestepinthecontrolprocessismeasurementofactualresultsagainststandards.Forexample,thestandardtyofmaterialsforagivenoutputisestablishedpriortoproduction.Iftheactualmaterialsusageexceedsthestandard,thevarianceisunfavorableandcorrectiveactionmaybeneeded.考 Unit10CostandVariance正確 筆 編輯筆63（單選題）Whichofthefollowingisleastlikelytocauseanunfavorable ty(usage)A、MaterialsthatdonotmeetB、MachinerythathasnotbeenmaintainedC、Laborthatpossessesskillsequaltothoserequiredbythestandards.D、Schedulingofsubstantialovertime.展開答疑我要糾 收藏試題|收起解正確答案是：C您的答案是解 Answer(A)isIfmaterialsdonotmeetspecifications,morewillbeusedandanunfavorablety(usage)variancewillresult.Answer(B)isMachinerythathasnotbeenmaintainedproperlyismorelkelytoruinunitsofproductionandthereforerequiremorematerialstocompleteproduction.Answer(C)isAnefficiency,orusage,varianceformaterialsoccurswhenusagediffersfromthestandard.Unfavorablevariancesoccurwhenactualusageisgreaterthanstandard.Laborwhoseskilliscommensuratewithmaterialsusagestandardsshouldachievestandardmaterialsusage;thatis,littleornovarianceshouldarise.Answer(D)isSchedulingofsubstantialovertimecanleadtoreducedqualityandtheneedformorematerialtoproduceunitstoreplacethoseunitsofunacceptablequality.考 Unit10CostandVariance正確 筆 編輯筆64（單選題）WhichdepartmentistypicallyresponsibleforamaterialspriceC、D、展開答疑我要糾 收藏試題|收起解正確答案是：C您的答案是解 Answer(A)isEngineeringisresponsblefordesign,engineering,andqualitystandards.Answer(B)isincorrect.Productionisresponsibleformaterialsusage.Answer(C)iscorrect.Responsbilityforvariancesshouldbearsomerelationshiptothedecisionandcontrolprocessesused.MaterialspricepricesshouldbetheresponsibilityofpurchasingAnswer(D)isSaleshasresponsibilityformarketing,not考 Unit10CostandVariance正確 筆 編輯筆65（單選題）DataregardingMillCompany’sdirectmaterialscostsisasfollows:Actualunitcost Standardunit Actualtypurchasedandused Standardunitsofmaterialsperunitoffinished 3Actualoutputoffinishedgoods Whatisthedirectmaterialspricevariance?C、$5,600favorable.D、$2,200正確答案是展開答疑我要糾 收藏試題正確答案是您的答案是解 Answer(A)isThedirectmaterialspricevarianceisfoundbymultiplyingtheactual ty(28,000)timesthedifferencebetweentheAP($2.00)andtheSP($2.20).Answer(B)isThedirectmaterialspricevarianceisfoundbymultiplyingtheactual ty(28,000)timesthedifferencebetweentheAP($2.00)andtheSP($2.20).Answer(C)isThedirectmaterialspricevarianceisfoundbymultiplyingthedifferencebetweentheactualprice(AP)ofdirectmaterialsandthestandardprice(SP)perunitbythetyAQ×(AP–SP)=28,000×($2.00–$2.20)=$5,600favorableAnswer(D)isincorrect.Theusagevarianceis$2,200考 Unit10CostandVariance正確 筆 編輯筆6666（單選題）FleeceCompanyusesastandard-costingsysteminrelationtoitsmanufactureofscarves.Eachfinishedscarfcontains15yardsofdirectmaterials.However,a25%directmaterialsspoilage,whichiscalculatedbasedoninput occursduringthemanufacturingprocess.Thecostofthedirectmaterialsis$2.00peryard.ThestandarddirectmaterialscostperunitoffinishedproductisA、$225B、$3.00D、$4展開答疑我要糾 收藏試題|收起解正確答案是：D您的答案是解 Answer(A)isThe1.5yardsofgoodoutputshouldbedivided(notmultiplied)by75%todeterminethestandardyardsofmaterialperunit.Answer(B)isThecostperunitexcludingspoilageis$3.00.Answer(C)isincorrect.Theamountof$3.75isfoundbyadding25%ofthematerialsofthefinishedproductasspoilageandthenmultiplyingbythe$2.00costperyard[(1.5×1.25)×$2].Answer(D)isIf1.5yardsremainineachunitafterspoilageof25%ofthedirectmaterialsinput,thetotalperunitinputmusthavebeen2yards(1.5÷75%).Thestandardunitdirectmaterialscostistherefore$4.00(2yards×$2).考點Unit10CostandVariance正確率筆 編輯筆67（單選題）FactPattern:Amanufacturerofradiospurchasescomponentsfromsubcontractorsforassemblyintocompleteradios.EachradiorequiresthreeunitseachofPartX,whichhasastandardcostof$290perunit.DuringJune,thecompanyhadthefollowingexperiencewithrespecttoPartX:Purchases Consumedin Radios DuringJune,thecompanyincurredamaterialsefficiencyvarianceA、$2,900B、$2,900C、$8,700D、$8,700展開答疑我要糾 收藏試題|收起解正確答案是：A您的答案是解 Answer(A)isAtthegivenproductionlevel,9,000components(3,000×3)areneeded.However,10,000wereused.Consequently,thematerialsefficiency(tyorusage)variancewas$2,900unfavorable{(SQ–AQ)×SP=[(10,000–9,000)×$2.90standardcostpercomponent]}.Answer(B)isincorrect.Thevariancewasunfavorable.TheactualtyusedwasgreaterthanthetyAnswer(C)isThetyvarianceisbasedonthetyusedduringtheperiod(10,000),notthetypurchased(12,000).Answer(D)isThetyvarianceisbasedonthetyusedduringtheperiod(10,000),notthetypurchased(12,000).考 Unit10CostandVariance正確 筆 編輯筆68（單選題）FactPattern:Amanufacturerofradiospurchasescomponentsfromsubcontractorsforassemblyintocompleteradios.EachradiorequiresthreeunitseachofPartX,whichhasastandardcostof$290perunit.DuringJune,thecompanyhadthefollowingexperiencewithrespecttoPartX:Purchases Consumedin Radios TheamountthatwillbeshownonastaticbudgetforPartXusageduringthemonthofJuneA、B、C、$29,000展開答疑我要糾 收藏試題|收起解正確答案是：A您的答案是解 Answer(A)isThe3,000radiosrequirethreeunitseachofPartX,atotalof9,000units.Atastandardunitcostof$2.90,the9,000unitswilltotal$26,100.Answer(B)isTheamountof$27,000isbasedonactualunitcostsincurredratherthanthe$2.90standardcost.Answer(C)isTheamountof$29,000isbasedontheactual tyusedratherthanthestandardAnswer(D)isTheamountofactualpurchasesforthemonthisUnit10CostandVariance6969（單選題）Acompanyhasarawmaterialpricevariancethatisunfavorable.Anysisofthisvarianceindicatesthatthecompany’sonlyavailable rofoneofitsrawmaterialsunexpectedlyraisedthepriceofthematerial.TheactionmanagementshouldtakeregardingthissituationshouldbetoA、Negativelyevaluatetheperformanceofthepurchasingmanager.B、Negativelyevaluatetheperformanceoftheproductionmanager.C、Changetherawmaterialpricestandard.D、Asktheproductionmanagertolowerthematerialusagestandardtocompensateforhighermaterial展開答疑我要糾 收藏試題|收起解正確答案是：C您的答案是解 Answer(A)isAnactionbytheristhecontrolofthepurchasingmanager.Answer(B)isincorrect.Anactionbytheristhecontroloftheproductionmanager.Answer(C)iscorrect.Sincethereisonlyonesourcefortherawmaterial,thestandardcostshouldbechangedtoreflectthefirm’struesituation.Answer(D)isAchangeinpricedoesnotaffecthowefficientlyamaterialcanbe考 Unit10CostandVariance正確 筆 編輯筆70（）FriscoCompanyrecentlypurchased108,000unitsofrawmaterialfor$583,200.Threeunitsofrawmaterialsbudgetedforuseineachfinishedgoodmanufactured,withtherawmaterialstandardsetat$1650foreachcompletedproduct.Friscomanufactured32,700finishedunitsduringtheperiodjustendedandused99,200unitsofrawmaterial.Ifmanagementisconcernedaboutthetimelyreportingofvariancesinanefforttoimprovecostcontrolandbottom-lineperformance,thematerialspurchasepricevarianceshouldbereportedasA、$6,050B、$9,920C、$10,800D、$10,800展開答疑我要糾 收藏試題|收起解正確答案是：D您的答案是解 Answer(A)isThematerialstyvarianceis$6,050unfavorable;itresultsfromusingthedifferencebetweenthetyactuallyconsumedandthe“expected”ty.Answer(B)isThematerialspricevarianceis$9,920favorable;itresultsfromusingthetyactuallyconsumedinsteadofthetypurchased.Answer(C)isReversingtheorderofthesubtractionofstandardandactualpriceresultsin$10,800Answer(D)isThegeneralformulaforthepurchasepricevarianceistypurchasedtimes(standardpriceminusactualprice).Thestandardpriceequalsthematerialschargeperfinishedunitdividedbythenumberofinputsperfinishedunit($16.50÷3=$5.50),andtheactualpriceequalsthetotalamountpaidformaterialspurchased(notjustused)dividedbythenumberpurchased($583,200÷108,000=$5.40).Frisco’spurchasepricevarianceisthereforecalculatedasfollows:[108,000×($5.50–$5.40)]=$10,800F.考 Unit10CostandVariance正確 筆 編輯筆71（單選題）ChristopherAkersisthechiefexecutiveofficerofSBL,Inc.,amasonrycontractor.Thefinancialstatementshavejustarrivedshowinga$3,000lossonthenewstadiumjobthatwasbudgetedtoshowa$6,000profit.Actualandbudgetinformationrelatingtothematerialsforthejobareasfollows.ActualBudgetBricks--numberofbundles3,0002,850Bricks--costperbundle $7.90$8.00WhichoneofthefollowingisacorrectstatementregardingthestadiumjobforA、Thepricevariancewasfavorableby$285.B、ThepricevariancewasfavorablebyD、Theflexiblebudgetvariancewasunfavorableby正確答案是

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展開答疑我要糾 收藏試題|收起解解 Answer(A)isThebudgetedunitsofinputtimesthedifferencebetweenthestandardandactualprice,anundefinedvariance,resultsin$285favorable.Answer(B)isThedirectmaterialspricevarianceisdefinedastheactual tyusedinproductiontimesthestandardpriceminustheactualprice.InSBL’scase,thiscalculationis[3,000units×($8.00–$7.90)]=$300favorable.Answer(C)isTheefficiencyvariancecannotbedeterminedwithoutknowingtheactuallevelofoutputandthestandardunitsofinputperunitofoutput.Answer(D)isTheflexiblebudgetvariancecannotbedeterminedwithoutknowingtheactuallevelofoutputandthestandardunitsofinputperunitofoutput.考 Unit10CostandVariance正確 筆 編輯筆7272（單選題）Acompanyisolatesitsrawmaterialpricevarianceinordertoprovidetheearliestpossibleinformationtothemanagerresponsibleforthevariance.Thebudgetedamountofmaterialusagefortheyearwascomputedasfollows:150,000unitsoffinishedgoods×3lbs/unit×$2.00/lb.=$900,000Actualresultsfortheyearwerethefollowing.Finishedgoodsproduced 160,000unitsRawmaterialspurchased Rawmaterials 490,000Costper $2TherawmaterialpricevariancefortheyearA、$9,600unfavorable.B、$9,800unfavorable.D、$20,000展開答疑我要糾 收藏試題|收起解正確答案是：C您的答案是解 Answer(A)isTheexpected ty(theactualunitsproducedtimesthestandardinputsperunitofoutput)timesthestandardpriceminustheactualprice,anundefinedvariance,equals$9,600unfavorable.Answer(B)isincorrect.Usingthe tyconsumedinsteadofthe typurchasedresultsin$9,800Answer(C)isThedirectmaterialspricevariance,whenitisisolatedearly,iscalculatedasthe purchasedtimesthestandardpriceminustheactualprice(thisfirmhasdecidedthatwaitinguntilthe tyactuallyusedisknowndelaystheusefulnessofthecalculation).Thecalculationistherefore[500,000×($2.00–$2.02)]=$10,000unfavorable.Answer(D)is ty(efficiency)varianceis$20,000考 Unit10CostandVariance正確 筆 編輯筆73（單選題）AtthebeginningoftheyearDouglasCompanypreparedthefollowingmonthlybudgetfordirectUnitsproducedand 10,000Direct $15,000Attheendofthemonth,thecompany’srecordsshowedthat12,000unitswereproducedandsoldand$20,000wasspentfordirectmaterials.Eachunitofoutputrequiresoneunitofdirectmaterial.TheflexiblebudgetvariancefordirectmaterialsisC、$5,000favorable.D、$5,000展開答疑我要糾 收藏試題|收起解正確答案是：B您的答案是解 Answer(A)isReversingtheorderofsubtractionresultsin$2,000favorable.Answer(B)iscorrect.Thestandardper-unitcostofdirectmaterialscanbefoundbydividingthetotalcostateitherbudgetedlevelofproductionbytheunitsatthatlevel($15,000÷10,000=$1.50perunitor$22,500÷15,000=$1.50perunit).Since12,000unitswereactuallyconsumed,theflexiblebudgetfordirectmaterials,thatis,theamountthatshouldhavebeenspentgiventheachievedlevelofproduction,was$18,000(12,000×$1.50).Thedifferencebetweentheflexiblebudgetandtheactualamountspentondirectmaterialsistheflexblebudgetvariance($18,000–$20,000=$2,000U).Answer(C)isImproperlytreatingtheproductionrangeinunitsasadollarvarianceresultsin$5,000Answer(D)isImproperlytreatingtheproductionrangeinunitsasadollarvarianceresultsin$5,000考 Unit10CostandVariance正確 筆 編輯筆74（單選題）RichterCompanyhasanunfavorablematerialsefficiencyusagevarianceforaparticularmonth.Whichoneofthefollowingisleastlikelytobethecauseofthisvariance?A、Inadequatetrainingofthedirectlaboremployees.B、Poorperformanceoftheshipemployees.C、Poordesignoftheproductionprocessorproduct.D、Poorqualityoftherawmaterials.展開答疑我要糾 收藏試題|收起解正確答案是：B您的答案是解 Answer(A)isInadequatetrainingofworkerscanresultinexcessivewasteofmaterials.Answer(B)iscorrect.Shipemployeessendoutfinishedproductstocustomers.Theyarenotinvolvedintheproductionprocess.Answer(C)isPoordesignoftheproductionprocessorproductcanresultinhighlevelsofwastedAnswer(D)isTheinevitablewasteassociatedwithpoorqualitymaterialscanresultinahigher-than-expectedusagelevel.考 Unit10CostandVariance正確 筆 編輯筆75（單選題）FortuneCorporation’sMarketingDepartmentrecentlyacceptedarushorderforanonstockitemfromavaluedcustomer.TheMarketingDepartmentfiledthenecessarypaperworkwiththeProductionDepartment,whichcomplainedgreatlyaboutthelackoftimetodothejobtherightway.Nevertheless,theProductionDepartmentacceptedthemanufacturingcommitmentandfiledtherequiredpaperworkwiththePurchasingDepartmentfortheneededrawmaterials.Apurchasingclerktemporarilymisplacedthepaperwork.Bythetimethepaperworkwasfound,itwastoolatetoorderfromthecompany’sregularr.Anewrwaslocated,andthatvendorquotedaveryattractiveprice.Thematerialsarrivedandwererushedintoproduction,bypassingthenormalinspectionprocesses(asdirectedbytheProductionDepartmentsupervisor)tomakeupforlosttime.Unfortunay,thegoodswereoflowqualityandcreatedconsiderabledifficultyforFortune’sassembly-linenel.Whichofthefollowingbestindicatestheresponsibilityforthematerialsusagevarianceinthissituation?A、B、PurchasingandD、Purchasing,Marketing,and展開答疑我要糾 收藏試題|收起解正確答案是：D您的答案是解 Answer(A)isThePurchasingDepartmentisnottheonlyoneresponsbleforthebad Answer(B)isincorrect.TheProductionDepartmentalsobearssomeresponsbilityforthissituation.Answer(C)isincorrect.ThePurchasingDepartmentalsobearssomeresponsibilityforthissituation.Answer(D)iscorrect.Allthreedepartmentsbearresponsbilityforthisfiasco.TheMarketingDepartmentshouldneverhaveacceptedarushorderforanitemnotcarriedinregularstockwithoutfirstdeterminingwhethertheProductionDepartmentwouldbeabletofilltheorderontimeandatanacceptablelevelofquality.ThePurchasingDepartmentdidnotgivearushordertheappropriatelevelofattention;thepaperworkshouldneverhavebeeninapositiontobemisplaced.TheProductionSupervisorshouldnothavegivenintopressurefromtheMarketingDepartmenttobypassthenormalinspectionprocess;thissimplyledtomoredelaysand