題目
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A company makes a product in two processes. The following data is available for the latest period, for process 1.

Opening work in progress of 200 units was valued as follows.

Material?????????????? ?$2,400

Labour????????????????? $1,200

Overhead??????????? ?$400

No losses occur in the process.

Units added and costs incurred during the period：

Material????????????? $6,000?(500 units)

Labour?????????????? ?$3,350

Overhead???????????$1,490

Closing work in progress of 100 units had reached the following?degrees of completion:

Material?????????????? ?100%

Labour???????????????? 50%

Overhead??????????? 30%

The company uses the weighted average method of inventory valuation.

62

【單項選擇題】

How many equivalent units are used when calculating the cost per unit in relation to overhead?

A

500

B

600

C

630

D

700

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考點：Chapter11Processcosting

Work in progress：????????? ?Materials????????????? 100????????????? 18???????????? 1,800

???????????????????????????????????Labour & overhead?????? 80???????????? 24????????????? 1,920

?????????????????????????????????????????????????????????????????????????????????????????????????????????? 3,720

?STATEMENT OF EQUIVALENT UNITS??

???????????????????????????????????????????????????????????????????????????????? ??????????????? ????????????? ?Equivalent units?

???????????????? ? ???????????????????????????????? ??Total? Units??? ??????? ?Materials????????????????? Labour???????????????????????????? ?Overheads

Output to process 2????????????????????????? 600??????????????????????? ?600????????????????????????600??????????????????????????????????????? 600

Closing wIp?????????????????????????????????? 100 (100%)????????????? ?100??????????????????? ?(50%) 50 (30%)??????????????????????? ?30?

?????????????????????????????????????????????????????????700???????????????????????? 700???????????????????????? 650?????????????????????????????????????? 630

*500 units input + opening WIP 200 units - closing WIP 100 units.

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)

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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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