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提问人：网友okmnjiuhb 发布时间：2022-01-07

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Budgeted production in a factory for next period is 4,800 units. Each unit requires 5 labo

r hours to make. Labor is paid $10 per hour. Idle time represents 20% of the total labor time. What is budgeted total labor cost for the next period？

A、$240,000

B、$245,000

C、$300,000

D、350,000

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更多“Budgeted production in a factory for next period is 4,800 units. Each unit requires 5 labo”相关的问题

第1题

An entity produces a single product. The relevant budgeted data and actual data for a peri

od is as follows: budgeted actual Production units 1,800 1,900 Labor hours 9,000 9,400 Fixed production overhead $36,000 $39,480 What was the efficiency variance for fixed overhead production cost for the period？

A、$1600 A

B、$1600 F

C、$400 A

D、$400 F

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第2题

A company is preparing a production budget for the next year. The following information is

relevant: Budgeted Sales 10,000 units Opening stock 600 units Closing stock 5% of budgeted sales The production process is such that 10% of the units produced are rejected. What is the number of units required to be produced to meet demand？

A、8,900 units

B、9,900 units

C、10,900 units

D、11,000 units

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第3题

The quantity of material in the material purchases budget is greater than the inferred from quantity of material in the material usage budget. Which of the following statements can be this situation？

A、Wastage of material occurs in the production process

B、Finished goods inventories are budgeted to increase

C、Raw materials inventories are budgeted to increase

D、Raw materials inventories are budgeted to decrease

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第4题

A manufacturing company operates a standard absorption costing system. Last month 25,000 p

roduction hours were budgeted and the budgeted fixed production overhead cost was $125,000. Last month the actual hours worked 24,000 and the standard hours for actual production were 27,000. What was the fixed production overhead capacity variance for the last month？

A、$5000 A

B、$5000 F

C、$10,000 A

D、$10,000 F

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第5题

A company uses a standard absorption costing system. Last month budgeted production was 8,

000 units and the standard fixed production overhead cost was $15 per unit. Actual production last month was 8,500 units and the actual fixed production overhead cost was $17 per unit. What was the total adverse fixed production overhead variance for last month？

A、$7,500

B、$16,000

C、$17,000

D、$24,500

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第6题

A company manufactures two products, X and Y, in a...

A company manufactures two products, X and Y, in a factory divided into two production cost centres, Primary and Finishing. The following budgeted data are available: Cost centre Primary Finishing Allocated and apportioned fixed overhead costs $96,000 $82,500 Direct labour minutes per unit: – product X 36 25 – product Y 48 35 Budgeted production is 6,000 units of product X and 7,500 units of product Y. Fixed overhead costs are to be absorbed on a direct labour hour basis. What is the budgeted fixed overhead cost per unit for product Y？

A、$11

B、$12

C、$14

D、$15

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第7题

Budgeted and actual production data for the year that has just ended are as follows. Produ

ct Budgeted production Actual production Units Standard machine hours Units W 15,000 3,000 12,000 X 20,000 8,000 25,000 Y 14,000 7,000 16,000 Z 6,000 9,000 5,000 Total machine hours worked in the period amounted to 29,000 hours. What was the capacity ratio in the year, as a percentage to one decimal place？

A、93.1%

B、103.3%

C、105.5%

D、107.4%

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第8题

Budgeted production in a factory for next period is 4,800 units. Each unit requires 5 labo

r hours to make. Labor is paid $10 per hour. Idle time represents 20% of the total labor time. What is budgeted total labor cost for the next period？

A、$240,000

B、$245,000

C、$300,000

D、350,000

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第9题

The following information relates to questions 13 ...

The following information relates to questions 13 and 14. Each unit of product Zeta requires 3 kg of raw material and 4 direct labour hours. Material costs $2 per kg and the direct labour rate is $7 per hour. The production budget for Zeta for April to June is as follows. April May June Production units 7,800 8,400 8,200 Raw material opening inventories are budgeted as follows. April May June 3,800 kg 4,200 kg 4,100 kg The closing inventory budgeted for June is 3,900 kg. Material purchases are paid for in the month following purchase. What is the figure to be included in the cash budget for June in respect of payments for purchases？

A、$25,100

B、$48,800

C、$50,200

D、$50,600

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第10题

M company is a manufactory which produces toys．The budgeted production and sales of the

company are both expected to be 200 units in the coming year，the budgemd selling price is$370 per unit．The following information mimes to the costs of producin9 200 toys：

Per unit(＄)

Total(＄)

Direct material costs

l 50

30 000

Direct labor costs

1 6 000

Variable production overheads

1 0 000

Variable selling and administration overheads

6 000

Fixed production overheads

6 000

Fixed selling and administration overheads

3 000

Requirement：

A．Calculate the total contribution margin．

B．Calculate the amounts of profit at the budgeted level of production．

C．Calculate the break-even point in units and the margin of safety．

D．If M company desires a profit of$4 800，calculate the number of units that it must produce and sell．

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