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提问人：网友lidabin36 发布时间：2022-01-07

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The direct labour cost per unit has been based on an expected learning rate of 90% but now

the finance director has realised that a 95% learning rate should be applied.

Which of the following statements is true？

A.The target cost will decrease and the cost gap will increase

B.The target cost will increase and the cost gap will decrease

C.The target cost will remain the same and the cost gap will increase

D.The target cost will remain the same and the cost gap will decrease

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更多“The direct labour cost per unit has been based on an expected learning rate of 90% but now”相关的问题

第1题

A company manufactures a single product, M. Budgeted production output of product M during

August is 200 units. Each unit of product M requires 6 labour hours for completion and PR Co anticipates 20 per cent idle time. Labour is paid at a rate of $7 per hour. What is the direct labour cost budget for August？

A、$6,720

B、$8,400

C、$10,080

D、$10,500

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第2题

The budgeted contribution for HMF Co for June was $290,000. The following variances occurr

ed during the month. $ Fixed overhead expenditure variance 6,475 Favourable Total direct labour variance 11,323 Favourable Total variable overhead variance 21,665 Adverse Selling price variance 21,875 Favourable Fixed overhead volume variance 12,500 Adverse Sales volume variance 36,250 Adverse Total direct materials variance 6,335 Adverse What was the actual contribution for the month？

A、$252,923

B、$258,948

C、$321,052

D、$327,077

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第3题

The Gadget Co produces three products, A, B and C, all made from the same material. Until

now, it has used traditional absorption costing to allocate overheads to its products. The company is now considering an activity based costing system in the hope that it will improve profitability. Information for the three products for the last year is as follows:

The Gadget Co produces three products, A, B and C,

The price for raw materials remained constant throughout the year at $1·20 per kg. Similarly, the direct labour cost for the whole workforce was $14·80 per hour. The annual overhead costs were as follows:

The Gadget Co produces three products, A, B and C,

Required:

(a) Calculate the full cost per unit for products A, B and C under traditional absorption costing, using direct labour hours as the basis for apportionment. (5 marks)

(b) Calculate the full cost per unit of each product using activity based costing. (9 marks)

(c) Using your calculation from (a) and (b) above, explain how activity based costing may help The Gadget Co improve the profitability of each product. (6 marks)

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第4题

Budgeted information relating to two departments in a company for the next period is as fo

llows. Production Direct Direct Direct Machine Department overhead material cost labour cost labour hours hours $ $ $ 1 27,000 67,500 13,500 2,700 45,000 2 18,000 36,000 100,000 25,000 300 Individual direct labour employees within each department earn differing rates of pay, according to their skills,grade and experience. What is the most appropriate production overhead absorption rate for department 1？

A、40% of direct material cost

B、200% of direct labour cost

C、$10 per direct labour hour

D、$0.60 per machine hour

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第5题

Bacon and Higgs Limited set a monthly direct labou...

Bacon and Higgs Limited set a monthly direct labour budget for their single product as follows. Budgeted production 270 units Direct labour hours 810 Wages cost $4,050 During the year it was realised that due to certain planning errors, the original standard cost was unrealistic and was not useful for cost control. Accordingly, the standard was revised for variance analysis purposes to: Four direct labour hours at $4 per hour = $16 per unit produced Actual results for August were: Production 300 units Direct labour hours 1,140 Wages cost $5,586 What is the total operational variance for August？

A、$114 Favourable

B、$186 Adverse

C、$156 Adverse

D、$786 Adverse

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第6题

A company operates a job costing system. Job number 1012 requires $45 of direct materials

and $30 of direct labour. Direct labour is paid at the rate of $7.50 per hour. Production overheads are absorbed at a rate of $12.50 per direct labour hour and non-production overheads are absorbed at a rate of 60% of prime cost. What is the total cost of job number 1012？

A、$170

B、$195

C、$200

D、$240

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第7题

What was the direct labour efficiency variance for last month？

A.$4,250 favourable

B.$4,250 adverse

C.$5,250 favourable

D.$5,250 adverse

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第8题

A manufacturing firm is very busy and overtime is being worked. The amount of overtime premium contained in direct wages would normally be classed as:

A、part of prime cost

B、factory overhead

C、direct labour costs

D、administrative overheads

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第9题

The following statements refer to situations occurring in Process Q of an organisation whi

ch operates a series of consecutive processes: (i) Direct labour is working at below the agreed productivity level. (ii) A machine breakdown has occurred. (iii) Direct labour is waiting for work to be completed in a previous process. Which of these situations could give rise to idle time？

A、(i) and (ii) only

B、(i) and (iii) only

C、(ii) and (iii) only

D、(i), (ii) and (iii)

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第10题

The following information relates to Question 7 and 8. A company operating a standard cost

ing system has the following direct labour standards per unit for one of its products: 4 hours at $12.50 per hour Last month when 2,195 units of the product were manufactured, the actual direct labour cost for the 9,200 hours worked was $110,750. What was the direct labour rate variance for last month？

A、$4,250 favourable

B、$4,250 adverse

C、$5,250 favourable

D、$5,250 adverse

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第11题

A company is reviewing actual performance to budget to see where there are differences. The following standard information is relevant: $/per unit Selling price 50 Direct materials 4 Direct labour 16 Fixed production overheads 5

A.$9,500

B.$7,500

C.$7,000

D.$6,500

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