材料全屏 The following is a proforma operating statement for Wick Co, a company manufacturing candles. $ Budgeted profit Sales volume variance Standard profit on actual sales Sales price variance Favourable ($) Adverse ($) Cost variances Materials price Materials usage Labour rate Labour efficiency Variable overhead rate Variable overhead efficiency Fixed overhead expenditure Fixed overhead capacity Fixed overhead efficiency Total Actual profit 34 【不定项选择题】 Which of the following THREE statements are correct?
A、Wick Co uses standard profit per unit to calculate the sales volume variance.
B、The fixed overhead expenditure variance is the same figure as the over or under absorption of fixed overheads
C、Wick Co absorbs fixed overheads on an hourly basis.
D、The efficiency variances will all either be favourable or adverse
A、Wick Co uses standard profit per unit to calculate the sales volume variance.
B、The fixed overhead expenditure variance is the same figure as the over or under absorption of fixed overheads
C、Wick Co absorbs fixed overheads on an hourly basis.
D、The efficiency variances will all either be favourable or adverse
【参考答案及解析】
Wick Co uses standard profit per unit to calculate the sales volume variance. Wick Co absorbs fixed overheads on an hourly basis. The efficiency variances will all either be favourable or adverse
Wick Co uses standard profit per unit to calculate the sales volume variance. Wick Co absorbs fixed overheads on an hourly basis. The efficiency variances will all either be favourable or adverse