QUESTIONS BAB 11

Question11-1

what is a static budget?

Disediakan pada awal tempoh kewangan dan hanya berlaku untuk tingkat aktiviti yang
dirancangkan.

Question 11-2

What is a flexible budget and how does it differ from a static budget?

Belanjawan fleksibel mudah untuk menjangkakan kos bagi setiap peringkat aktiviti dalam kadar
tertentu.

Question 11-3

Name three criteria that should be considered in choosing an activity base on which to
construct a flexible budget?

a) kos overhead variable harus bervariasi secara langsung dengan perubahan dalam setiap aktiviti.
b) The activity base tidak boleh dinyatakan dalam dollar atau mata wang lain.
c) aktiviti based harus mudah dan senang difaham.
Question 11-4
In a performance report for variable overhead, what variance will be produced if the flexible
budget is based on actual hours worked? And both actual hours worked and standard hours
allowed?

 Actual hours work:

a) Spending variance
b) Efficiency variance

 Actual hours work and standard hours

a) Budgeted variance
b) Volume variance.

Question 11-5
What is mean by the term standard hours allowed?

Standard hours allow merupakan masa yang harus diambil untuk melengkapkan tempoh
pengeluaran. Dia di kira dengan membahagikan actual number unit yang dikeluarkan dengan
standard hour perunit.

Question 11-6
How does the variable manufacturing overhead spending variance differ from the materials
price variance?

a) Kena dilakukan pada hujung tahun iaitu kena habiskan budget yang lebih
b) Dalam bentuk kuantiti
c) Perbezaan dari segi masa

Question 11-7
Why is the term overhead efficiency variance potentially misleading?

Overhead efficiency variance adalah hanya mengira overhead berubah sebenar mengikut jam
bekerja sebenar.
Question 11-8
What is mean by the term denominator level of activity?

Denominator level of activity merupakan tahap aktiviti yang digunakan untuk mengira kadar
purata keseluruhan overhead. Ianya juga merupakan anggaran jumlah asas bagi menilai
overhead.

Question 11-9
Why do we apply overhead to work in process on the basis of standard hours allowed in
chapter 11 when we applied it on the basis of actual hours in chapter 3? What is the
difference in costing system between the two chapters?

Question 11-10

In a standard cost system, what two variance are computed for fixed manufacturing
overhead?

a) Budget variance
b) Volume variance

Question 11-11
What does the fixed overhead budget variance measure?

Budget variance = actual fixed overhead cost – budgeted fixed overhead cost

Question 11-12
Under what circumstances would you expect the volume variance to be favorable?
Unfavorable? Does the variance measure deviations in spending for fixed overhead items.
Explain?

Question 11-13
What is the danger in expressing fixed cost on a per unit basis?
Question 11-14

Underapplied or averapplied overhead can be broken down into what four variance?

Question 11-15

In factory overhead is overapplied for august, would you expect that total of the overhed
variances to be favorable or unfavorable?