Using the situation stated in the Special window, what is the total price variance for direct material?A . ￥140.00B . ￥736.00C . ￥0.02D . ￥-350.00E . ￥5,850.00
题目
Using the situation stated in the Special window, what is the total price variance for direct material?
A . ￥140.00
B . ￥736.00
C . ￥0.02
D . ￥-350.00
E . ￥5,850.00
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更多“Using the situation stated in the Special window, what is the total price variance for direct material?A . ￥140.00B . ￥736.00C . ￥0.02D . ￥-350.00E . ￥5,850.00”相关问题
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第1题：
Using the situation stated in the Special window, what is the total variable costs for producing one widget?
A . ￥1,020
B . ￥1,010
C . ￥1,015
D . ￥20
E . None of the above.
正确答案：E
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第2题：
Using the situation stated in the Special window, the total price variance of direct material is:
A . ￥80,245
B . ￥-4,236
C . ￥-3,479
D . ￥1
E . ￥83,994.00
正确答案：C
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第3题：
Using the situation stated in the Special window, WBS Element Q is _____ budget by _____ percent.
A . Over, 16.66
B . Under, 16.66
C . Over, 10.0
D . Under, 10.0
E . None of the above.
正确答案：A
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第4题：
Using the situation stated in the Special window, which WBS element is behind schedule but under budget?
A . Element P
B . Element Q
C . Element R
D . Element S
E None of the above.
正确答案：D
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第5题：
Using the situation stated in the Special window, what is the cost performance index for Case #9?
A . 1.1
B . 1.91
C . 0.83
D . 1.2
E . None of the above
正确答案：A
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第6题：
102 Using the situation stated in the Special window, which WBS element has a favorable cost variance of $150?
A. Element P
B. Element Q
C. Element R
D. Element S
E. None of the above
正确答案：C
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第7题：
106 Using the situation stated in the Special window, a comparison of the cost schedule of August as compared to July shows that the magnitude ($ value) of the variance has _____ and the percentage change has _____.
A. Become worse, become worse
B. Become worse, improved
C. Improved, increased
D. Improved, become worse
E. None of the above are correct
正确答案：E
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第8题：
109 Using the situation stated in the Special window, what is the total fixed costs for manufacturing the widgets?
A. $3,000
B. $27,000
C. $27,270
D. $1,335
E. $1,000
正确答案：E
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第9题：
125 Using the situation stated in the Special window, what is the total price variance for direct material?
A. $140.00
B. $736.00
C. $0.02
D. -$350.00
E. $5850.00
正确答案：B
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第10题：
128 Using the situation stated in the Special window, what is present value of $1000 at 12% at the end of 5 years?
A. $3605.00
B. $0.57
C. $567.00
D. $892.86
E. $3.61
正确答案：C
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第11题：
137 Using the situation shown in the Special window and assuming continues efficiency for work-in-progress and fixed price contract for task four. The estimate at completion is:
A. $19K
B. $21K
C. $26K
D. $29K
E. indeterminate
正确答案：C
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第12题：
N Company manufactures a kind of product used throughout the machinery industry.The standard price of the materials for the products is $ 6 per kilogram; the standard quantity of materials allowed per unit is 1.5 kilograms. During July, 2 000 units of the products were finished, for which 3 200 kilograms of materials were used at a total direct material cost of $ 18 560.
Requirment :
A. Calculate the direct material price variance for July. Indicate whether it is favorable (F) or unfavorable (U) and who is generally responsible for this variance.
B. Calculate the direct material quantity variance for July. Indicate whether it is favorable (F) or unfavorable (U) and who is generally responsible for this variance.
C. Calculate the total direct material cost variance for July. Indicate whether it is favorable (F) or unfavorable (U).
答案：解析：Answer:
A. Direct material price variance
= Actual quantity*( actual price - standard price)
=3 200 * (18 560/3 200 -6)
=3 200* (5. 8 -6)
= -640 (F)
Purchasing department
B. Direct material quantity variance= Standard price * ( actual quantity - standard quantity)=6 *(3 200 -2 000 *1.5)= $1 200 (U)
Manufacturing department
C. Total direct material cost variance
= Direct material price variance + Direct material quantity variance
=1 200 - 640 = $ 560 (U)
or = Actual cost - Standard cost
=18 560 - (1. 5*6*2 000)
=$560(U)
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第13题：
Using the situation stated in the Special window, the labor rate cost variance is:
A . ￥66,927
B . ￥68,329
C . ￥386
D . ￥-0
E . ￥18.36
正确答案：D
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第14题：
Using the situation stated in the Special window, a comparison of the cost schedule of August as compared to July shows that the magnitude ($ value) of the variance has _____ and the percentage change has _____.
A . Become worse, become worse
B . Become worse, improved
C . Improved, increased
D . Improved, become worse
E . None of the above are correct
正确答案：E
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第15题：
Using the situation stated in the Special window, the schedule performance index (SPI) for WBS Element P is:
A . 1.1
B . 0.9
C . 0.956
D . 1.15
E . 0.869
正确答案：A
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第16题：
Using the situation shown in the Special window and assuming continues efficiency for work-in-progress and fixed price contract for task four. The estimate at completion is:
A . $19K
B . $21K
C . $26K
D . $29K
E . indeterminate
正确答案：C
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第17题：
101 Using the situation stated in the Special window, which WBS element is behind schedule but under budget?
A. Element P
B. Element Q
C. Element R
D. Element S
E. None of the above
正确答案：D
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第18题：
103 Using the situation stated in the Special window, the cost performance index (CPI) for WBS Element R is:
A. 0.875
B. 1.14
C. 0.952
D. 0.833
E. 1.20
正确答案：B
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第19题：
108 Using the situation stated in the Special window, the labor rate cost variance is:
A. $66,927
B. $68,329
C. $386
D. -$0.22
E. $18.36
正确答案：D
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第20题：
124 Using the situation stated in the Special window, what is the total variable costs for producing one widget?
A. $1,020
B. $1,010
C. $1,015
D. $20.00
E. None of the above
正确答案：E
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第21题：
126 Using the situation stated in the Special window, what is the labor rate cost variance?
A. $5500.00
B. $1500.00
C. -$100.00
D. -$0.10
E. $5600.00
正确答案：D
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第22题：
136 Using the situation stated in the Special window, a comparison of the cost variance of August as compared to July shows that the magnitude ($ value) of the variance has _____ and the percentage change has _____.
A. Become worse, become worse
B. Become worse, improved
C. Improved, increased
D. Improved, become worse
E. None of the above are correct
正确答案：B
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第23题：
N Company manufactures a kind of product used throughout the machinery industry. The standard price of the materials for the products is $6 per kilogram； the standard quantity of materials allowed per unit is 1.5 kilograms. During July， 2，000 units of the products were finished， for which 3，200 kilograms of materials were used at a total direct material cost of $18560. A. Calculate the direct material price variance for July. Indicate whether it is favorable （F） or unfavorable （U） and who is generally responsible for this variance. B. Calculate the direct material quantity variance for July. Indicate whether it is favorable （F） or unfavorable （U） and who is generally responsible for this variance. C. Calculate the total direct material cost variance for July. Indicate whether it is favorable （F） or unfavorable （U）.
正确答案：a. Direct material price variance
=Actual quantity ×（actual price – standard price）
=3200× [（18560/3200）-6]
=3200×（5.8-6）
=-640（0.5分） （F） (0.5分)
Purchasing department （1分）
b. Direct material quantity variance
=Standard price×（actual quantity –standard quantity）
=6×[3200-（2000×1.5）]
=6×（3200-3000）
=$1200（0.5分） （U） (0.5分)
Manufacturing department (1分)
c. Total direct material cost variance
=Direct material price variance +Direct material quantity variance
=1200-640=$560（0.5分） （U） (0.5分)
or =Actual cost-Standard cost
=18560-（1.5×6×2000）
=$560（u）
依据：《财务成本管理》教材第十四章第430页。