Product GX consists of a mix of three materials, J,
K、and L. The standard material cost of a unit of GX is as follows: $ Material
J、5 kg at $4 per kg 20 Material
K、2 kg at $12 per kg 24 Material
L、3 kg at $8 per kg 24 During March, 3,000 units of GX were produced, and actual usage was: Material
J、13,200 kg Material
K、6,500 kg Material
L、9,300 kg What was the materials yield variance for March?
A、$6,800 favourable
B、$6,800 adverse
C、$1,000 favourable
D、$1,000 adverse
K、and L. The standard material cost of a unit of GX is as follows: $ Material
J、5 kg at $4 per kg 20 Material
K、2 kg at $12 per kg 24 Material
L、3 kg at $8 per kg 24 During March, 3,000 units of GX were produced, and actual usage was: Material
J、13,200 kg Material
K、6,500 kg Material
L、9,300 kg What was the materials yield variance for March?
A、$6,800 favourable
B、$6,800 adverse
C、$1,000 favourable
D、$1,000 adverse
【参考答案及解析】
3,000 units should use 10 kg each (3,000 × 10) = 30,000 kg 3,000 units did use = 29,000 kg Difference = 1,000 kg favourable Valued at $6.80 per kg ($68/10 kg) Variance = $6,800 favourable
3,000 units should use 10 kg each (3,000 × 10) = 30,000 kg 3,000 units did use = 29,000 kg Difference = 1,000 kg favourable Valued at $6.80 per kg ($68/10 kg) Variance = $6,800 favourable