Bài tập chương 6,7

Bài tập nhóm chương 6,7
1. A unit of product A requires 4.25 active labour hours for completion. The performance
standard for product A allows for 15 per cent of total labour time to be idle, due to machine
downtime. The standard wage rate is $9 per hour. What is the standard labour cost per unit of
product A?
A $45.00
B $38.25
C $40.00
D $45.00
2. A company manufactures a single product M, for which the standard material cost is as
follows.
Material 6 kg x $8.5 = 60 $ per unit
During June, 800 units of M were manufactured, 6,000 kg of material were purchased for
$49,200, of which 5,000 kg were issued to production.
X Co values all inventory at standard cost.
What are the material price and usage variances for June?
Price Usage
A $1,500 (F) $10,200 (A)
B $1,500 (A) $10,200 (F)
C $1,800 (F) $1,700 (A)
D $1,800 (A) $1,700 (F)
The following information relates to questions 3 and 4.

A company expected to produce 1,500 units of its product, the Bone, in 20X3. In fact 1,200 units
were produced. The standard labour cost per unit was $120 (8 hours at a rate of $15 per hour).
The actual labour cost was $156,000 and the labour force worked 9,500 hours although they
were paid for 10,000 hours.
3. What is the direct labour rate variance for the company in 20X3?
A $6,000 (A)
B $6,000 (F)
C $5,700 (A)
D $5,700 (F)
4. What is the direct labour efficiency variance for the company in 20X3?
A $1,500 (F)
B $6,000 (F)
C $1,500 (A)
D $6,000 (A)
The following information relates to Questions 5 and 6

5. Product B has a standard direct material cost as follows.
3.5 kilograms of material X at $20 per kilogram = $70 per unit of B.
During June, 500 units of A were manufactured, 1,900 kg of material were purchased for
$34,200, of which 1,800 kg were issued to production.
What are the material price variances for June?
A. 1,90 0 F
B. 1,900 A
C. 1,800 F
D. 1,800 A
6. What are the material usage variances for June?

A. 3,000 F
B. 3,000 A
C. 1,000 F
D. 1,000 A
7. A company uses a standard absorption costing system. Last month budgeted production was
2,000 units and the standard fixed production overhead cost was $5 per unit. Actual production
last month was 3,000 units and the actual fixed production overhead cost was $4.6 per unit.
What was the total fixed production overhead variance for last month?
A. $1,200 (A)
B. $1,200 (F)
C. $3,800 (A)
D. $3,800 (F)
8. A company makes a single product. The following details are from the cost card for the
product:
Direct labour 5 hours at $15 per hour

Variable overhead 5 hours at $13 per hour
The actual results for the last period are:
650 units produced:
Labour 3,500 hours
Variable overheads $43,050
What are the variable overhead expenditure and efficiency variances?
Expenditure Efficiency
A. $2,450 A $3,250 F
B. $2,450 F $3,250 A
C. $2,275 A $3,500 F
D. $2,275 F $3,500 A
9. A company has budgeted to make and sell 900 units of product X during the period.
The standard fixed overhead cost per unit is $5.5.
During the period covered by the budget, the actual results were as follows.
Production and sales 1,000 units
Fixed overhead incurred $6,800
What are the fixed overhead expenditure variances and fixed overhead volume variance for the
period?
10. A company uses a standard marginal costing system. The following figures are available for
the last accounting period in which actual contribution was $185,000
$
Sales volume profit variance 4,000 adverse
Sales price variance 2,000 favourable
Total variable cost variance 3,500 adverse
Fixed cost expenditure variance 1,000 favourable
Fixed cost volume variance 2,500 adverse
What was the standard contribution from actual sales in the last accounting period?
11. X Co has the following budget and actual figures for 20X1.
Budget Actual
Sales units 1,500 1,400
Selling price per unit $12 $13
Standard full cost of production = $6 per unit.
Calculate the selling price variance and the sales volume profit variance.
12. ABC uses a standard absorption costing system. The following details have been extracted
from its budget for April 20X7:
Fixed production overhead cost $10,000
Production (units) 800
In April 20X7 the fixed production overhead cost was under‐absorbed by $1,500 and the fixed
production overhead expenditure variance was $2,000 adverse.
What was the actual number of units produced?
13. AX’s direct labour cost data relating to last month were as follows:
Standard labour cost of actual hours worked $71,000
Standard hours worked 15,000
Standard rate per hour $5
Labour rate variance $7,100 favourable
Labour efficiency variance $4,000 favourable
What is the actual rate of pay per hour (to 2 decimal places)?

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Bài tập nhóm chương 6,7

The following information relates to questions 3 and 4.

The following information relates to Questions 5 and 6

6. What are the material usage variances for June?

Direct labour 5 hours at $15 per hour

Standard labour cost of actual hours worked $71,000

Standard hours worked 15,000

Standard rate per hour $5

Labour rate variance $7,100 favourable

Labour efficiency variance $4,000 favourable

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