材料全屏 Number of units produced 2,200 2,000 Budget Actual $ $ Direct materials 110,000 110,000 Direct labour 286,000 280,000 Variable overhead 132,000 120,000 The actual number of units produced was 2,000. 62 【单项选择题】 What was the total direct materials variance?
A、Nil
B、$10,000 Adverse
C、$10,000 Favourable
D、$11,000 Adverse
A、Nil
B、$10,000 Adverse
C、$10,000 Favourable
D、$11,000 Adverse
【参考答案及解析】
The total direct materials variance can be found by comparing the flexed budget figures with the actual figures. Budgeted material cost per unit = $110,000/2,200=$50 Flexed for 2,000 units = $50 x 2,000=$100,000 Total direct materials variance $ Flexed direct material cost 100,000 but did cost 110,000 Total direct materials variance 10,000(A)
The total direct materials variance can be found by comparing the flexed budget figures with the actual figures. Budgeted material cost per unit = $110,000/2,200=$50 Flexed for 2,000 units = $50 x 2,000=$100,000 Total direct materials variance $ Flexed direct material cost 100,000 but did cost 110,000 Total direct materials variance 10,000(A)