美国注册管理会计师英文考试模拟试题(2)

扫码手机阅读
用圣才电子书APP或微信扫一扫,在手机上阅读本文,也可分享给你的朋友。
评论(0

  Question 2:

  

  A company manufactures one product and has a standard cost system. In April the company had the following experience:

  

  The direct labor rate variance for April is

  

  A. $240,000 favorable.

  

  B. $156,000 favorable.

  

  C. $156,000 unfavorable.

  

  D. $40,000 unfavorable.

  

  AnswerB:

  

  Answer A is incorrect. The direct materials efficiency variance is $240,000 favorable.

  

  Answer B is correct. The direct labor rate variance equals the actual amount of labor used times the standard rate minus the actual rate. The variance is $156,000 favorable [78,000 × ($20 $18]. The variance is favorable because the actual rate was less than the standard rate.

  

  Answer C is incorrect. The variance was favorable.

  

  Answer D is incorrect. Multiplying the actual units of output by the difference between the actual rate and standard rate results in $40,000.

  

 

小编工资已与此挂钩!一一分钱!求打赏↓ ↓ ↓

如果你喜欢本文章,请赐赏:

已赐赏的人
最新评论(共0条)评论一句