A company has a process in which the standard mix for producing 9 litres of output is as follows: $ 4.0 litres of
D、at $9 per litre 36.00 3.5 litres of
E、at $5 per litre 17.50 2.5 litres of
F、at $2 per litre 5.00 Total 58.50
A、standard loss of 10% of inputs is expected to occur. The actual inputs for the latest period were: $ 4,300 litres of
D、at $9.00 per litre 38,700 3,600 litres of
E、at $5.50 per litre 19,800 2,100 litres of
F、at $2.20 per litre 4,620 Total 63,120 Actual output for this period was 9,100 litres. What is the total materials mix variance?
A、$2,400 (A)
B、$2,400 (F)
C、$3,970 (A)
D、$3,970 (F)
D、at $9 per litre 36.00 3.5 litres of
E、at $5 per litre 17.50 2.5 litres of
F、at $2 per litre 5.00 Total 58.50
A、standard loss of 10% of inputs is expected to occur. The actual inputs for the latest period were: $ 4,300 litres of
D、at $9.00 per litre 38,700 3,600 litres of
E、at $5.50 per litre 19,800 2,100 litres of
F、at $2.20 per litre 4,620 Total 63,120 Actual output for this period was 9,100 litres. What is the total materials mix variance?
A、$2,400 (A)
B、$2,400 (F)
C、$3,970 (A)
D、$3,970 (F)
【参考答案及解析】
Actual usage in standard proportions $ D = 4,000 litres at $9 per litre = 36,000 E = 3,500 litres at $5 per litre = 17,500 F= 2,500 litres at $2 per litre = 5,000 ––––––– 10,000 litres 58,500 Actual usage in actual proportions D = 4,300 litres at $9 per litre 38,700 E = 3,600 litres at $5 per litre 18,000 F = 2,100 litres at $2 per litre 4,200 ––––––– 60,900 Mix variance is 58,500 – 60,900 = $2,400 Adverse
Actual usage in standard proportions $ D = 4,000 litres at $9 per litre = 36,000 E = 3,500 litres at $5 per litre = 17,500 F= 2,500 litres at $2 per litre = 5,000 ––––––– 10,000 litres 58,500 Actual usage in actual proportions D = 4,300 litres at $9 per litre 38,700 E = 3,600 litres at $5 per litre 18,000 F = 2,100 litres at $2 per litre 4,200 ––––––– 60,900 Mix variance is 58,500 – 60,900 = $2,400 Adverse