Đề thi trắc nghiệm chương 2 và 3: Câu Hỏi

Đề thi trắc nghiệm chương 2 và 3
Câu Hỏi 1
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Đạt điểm 1,00 trên 1,00
Đặt cờ
Đoạn văn câu hỏi
When computing standard cost variances, the difference between actual and standard price
multiplied by actual quantity yields a(n):
Select one:
a.
price variance.
b.
quantity variance.
c.
Combined price and quantity variance.

d.
efficiency variance.
Phản hồi
Câu trả lời của bạn đúng
The correct answer is:
price variance.
Câu Hỏi 2
Đúng
Đặt cờ
Poor quality materials could have an unfavorable effect on which of the following variances?

Select one:
a.
Labor Efficiency Variance: No
Material Quantity Variance: Yes

b.
Labor Efficiency Variance: Yes
Material Quantity Variance: No

c.
Labor Efficiency Variance: No
Material Quantity Variance: No

d.

Phản hồi
Câu Hỏi 3
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Đặt cờ
The following labor standards have been established for a particular product:
Standard labor-hours per unit of output ............. 2.4 hours
Standard labor rate.............................................. $15.45 per hour
The following data pertain to operations concerning the product for the last month:
Actual hours worked ............5,400 hours
Actual total labor cost........... $85,860
Actual output ........................ 2,200 units
What is the labor rate variance for the month?

Select one:
a.
$2,430U
b.
$4,284U
c.
$1,908U
d.
$4,284F
Phản hồi
$2,430U
Câu Hỏi 4
Đúng
Đặt cờ
The direct labor standards for a particular product are:
4 hours of direct labor @ $12.00 per direct labor-hour = $48.00
During October, 3,350 units of this product were made, which was 150 units less than budgeted.
The labor cost incurred was $159,786 and 13,450 direct labor-hours were worked. The direct
labor variances for the month were:
Select one:
a.
Labor Rate Variance Labor Efficiency Variance
$1,614 U $600 U

b.
$1,614 F $600 U

c.
$1,614 F $600 F

d.
$1,614 U $600 F

Phản hồi
The correct answer is: Labor Rate Variance Labor Efficiency Variance
$1,614 F $600 U
Câu Hỏi 5
Đúng
Đặt cờ
A quantity of a particular raw material was purchased for $43,250. The standard cost of the
material was $2.00 per kilogram and there was an unfavorable materials price variance of
$3,250. How many kilograms were purchased?
Select one:
a.
20,000
b.
23,250
c.
24,875
d.
21,625
Phản hồi
20,000
Câu Hỏi 6
Đúng
Đặt cờ
Victoria Corporation uses a standard costing system in which variable manufacturing overhead
is assigned to production on the basis of the number of machine setups. The following data
pertain to one month's operations:
- Variable manufacturing overhead cost incurred: $70,000
- Total variable overhead variance: $4,550 favorable
- Standard machine setups allowed for actual production: 3,550
- Actual machine setups incurred: 3,500
The standard variable overhead rate per machine setup is:
Select one:
a.
$20.00
b.
$21.00
c.
$18.44
d.
$20.30
Phản hồi
$21.00
Câu Hỏi 7
Đúng
Đặt cờ
Mcgahen Medical Clinic measures its activity in terms of patient-visits. Last month, the budgeted
level of activity was 1,080 patient-visits and the actual level of activity was 990 patient-visits.
The clinic's director budgets for variable overhead costs of $3.30 per patient-visit and fixed
overhead costs of $10,600 per month. The actual variable overhead cost last month was $3,380
and the actual fixed overhead cost was $8,780.
In the clinic's flexible budget performance report for last month, what would have been the
spending variance for the total overhead cost?
Select one:
a.
$113U
b.
$297F
c.
$2,004F
d.
$1,707F
Phản hồi
$1,707F
Câu Hỏi 8
Đúng
Đặt cờ
Goy Corporation's flexible budget performance report for last month shows that actual indirect
materials cost, a variable overhead cost, was $28,194 and that the variance for indirect
materials cost was $1,887 unfavorable. During that month, the company worked 11,100
machine-hours. Budgeted activity for the month had been 11,200 machine-hours. The cost
formula per machine-hour for indirect materials cost must have been closest to:
Select one:
a.
$2.69
b.
$2.37
c.
$2.35
d.
$2.71
Phản hồi
$2.37
Câu Hỏi 9
Đúng
Đặt cờ
what would have been the activity variance for the total overhead cost?
Select one:
a.
290F
b.
290U
c.
297U
d.
297F
Phản hồi
The correct answer is: 297F
Câu Hỏi 10
Đúng
Đặt cờ
what would have been the total spending and activity variance for the total overhead cost?
Select one:
a.
1636U
b.
2004U
c.
2004F
d.
1636F
Phản hồi
The correct answer is: 2004F

Đề thi trắc nghiệm chương 2 và 3: Câu Hỏi

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