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ACCA考试F2考试试题每日一练（8）
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1. T Co usually has a quarterly labour cost of $2,500,000. Material costs (mainly copper) were $3,000,000 in January to March. The worldwide cost of copper has increased in the second quarter by 15%. Overheads were $45,000,000 in January to March.Which TWO of the following variances for April to June are worth investigating as the reasons for the variance are unknown?
A.Total direct labour variance of $400 adverse
B.Materials price variance of $450,000 adverse
C.Overhead expenditure variance of $4 ,000,000 adverse
D.Sales volume variance of $3,000,000 favourable
答案：Overhead expenditure variance of $4,000,000 adverse and Sales volume variance of $3,000,000 favourable
The direct labour variance is too small to be material and is therefore not worth investigating.
The materials price variance can be explained by the worldwide increase of 15% and so it is not worthy of investigation.
The overhead variance is large and there is no obvious explanation so this should be investigated.
The sales volume variance is large and should be investigated even thoughit is favourable. Managers need to plan for the future and need to know whether the increase in sales is a one off or likely to continue into the next quarter.
2. Which of the following defines the prime cost of a product?
A.The total production cost of a product
B.The material cost of a product
C.The cost of making the first unit of a product
D.The total direct costs of a product
答案：The total direct costs of a product
The prime cost of a product is the total of all the direct costs of the product.
3. Last month the opening inventory was 6,000 units and the closing inventory was 4,000 units. Using absorption costing this closing inventory was valued at $33,000. Usingmarginal costing last month\'s profit was $50,000 and using absorption costing it was $41,000.What was the variable production cost per unit last month?
A.$6.00
B.$3.75
C.$4.50
D.$8.25
答案：$3.75
Inventory value per unit = $8.25 (33,000 / 4,000)
This value is made up of variable and fixed costs as it was calculated under the absorption costing method.
The diference between marginal and absorption costing profit is fixed cost.
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