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A、company manufactures a single product. An extract from a variance control report together with relevant standard cost data is shown below. Standard selling price per unit $70 Standard direct material cost (5 kg x $2 per kg) $10 per unit Budgeted total material cost of sales $2,300 per month Budgeted profit margin $6,900 per month Actual results for February Sales revenue $15,200 Total direct material cost $2,400 Direct material price variance $800 adverse Direct material usage variance $400 favourable There was no change in inventory levels during the month. 65 【单项选择题】 What was the actual production in February?
A、200 units
B、217 units
C、240 units
D、280 units
A、company manufactures a single product. An extract from a variance control report together with relevant standard cost data is shown below. Standard selling price per unit $70 Standard direct material cost (5 kg x $2 per kg) $10 per unit Budgeted total material cost of sales $2,300 per month Budgeted profit margin $6,900 per month Actual results for February Sales revenue $15,200 Total direct material cost $2,400 Direct material price variance $800 adverse Direct material usage variance $400 favourable There was no change in inventory levels during the month. 65 【单项选择题】 What was the actual production in February?
A、200 units
B、217 units
C、240 units
D、280 units
【参考答案及解析】
$ Total actual direct material cost 2,400 Add back variances:direct material price (800) direct material usage 400 Standard direct material cost of production 2,000 Standard material cost per unit $10 Number of units produced (2,000/$10) 200
$ Total actual direct material cost 2,400 Add back variances:direct material price (800) direct material usage 400 Standard direct material cost of production 2,000 Standard material cost per unit $10 Number of units produced (2,000/$10) 200