題目

Wages are paid 75% in the month of production and 25% in the following month.?be included in the cash budget for May in respect of wages??

A

$222,600

B

$231,000

C

$233,800

D

$235,200

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考點：Chapter16Thebudgetaryprocess

???????????????????????????????????????????????????????????????????????????????????????????????????????? ???? $

75% x May wages cost = 75% x 8,400 x $7 x 4 hours??????????????????????176,400

25% x April wages cost = 25% x 7,800 x $7 x 4 hours????????????????????????54,600

Wage payments for May????????????????????????????????????????????????????????????????????231,000

If you selected option A you calculated the payment the wrong way round as 25% of May wages cost and 75% of April wages cost. If you selected option C you calculated the payment as 75% to be paid in the month and 25% in advance for the following month. Option D is the labour cost for May, which makes no allowance for the timing of cash payments.

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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