材料全屏 Bogh Co manufactures wooden picture frames. The company's information system produces an operating statement, and on the basis of the variances calculated, managers are assessed and bonuses paid. The standard material cost for each picture frame is $8. This is made up: Wood 0.5 kg@ $10 per kg $5 Glass 0.25 kg@ $12 per kg $3 In July, Bogh manufactured 300 picture frames, and purchased: Wood 170 kg $2,040 Glass 70 kg $860 37 【简答题】 Using the information above, calculate: (i) The total materials price variance and state if it is adverse or favourable. (ii) The total materials usage variance and state if it is adverse or favourable
【参考答案及解析】
Wood Aq x Ap = 170 x 12 = 2,040 Glass Aq x Ap = 70 x 12.29 = 860 = 2,900 (i) Price = $360AWood Aq x Sp = 170 x 10 =1,700 Glass Aq x Sq = 70 x 12 = 840 = 2,540 (ii) Usage = $140A Wood Sq x Sp = 300 x 0.5 x 10 = 1,500 Glass SqxSp = 300x0.25x12 =900 = 2,400
Wood Aq x Ap = 170 x 12 = 2,040 Glass Aq x Ap = 70 x 12.29 = 860 = 2,900 (i) Price = $360AWood Aq x Sp = 170 x 10 =1,700 Glass Aq x Sq = 70 x 12 = 840 = 2,540 (ii) Usage = $140A Wood Sq x Sp = 300 x 0.5 x 10 = 1,500 Glass SqxSp = 300x0.25x12 =900 = 2,400