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20 mulhiple-choice questions,each question is worth 2.5 poists for a soeal of 50

ID: 2517317 • Letter: 2

Question

20 mulhiple-choice questions,each question is worth 2.5 poists for a soeal of 50 points Questions 1-4: Use the following information Bedgeted 100 units 50 per unit 30 per unit 10 per hr Sales volume $$5 per unit 533 per unit Unit VC Input price for DL Input quantity pet unit for DL e per unit r per un 1. Compute sales volume variance A $500 unfavorable $200 unfavorable C. $200 favorable D. $500 favorable E. 10 units unfavorable 20 2. Compute sales price variance A. $500 unfavorable B. $450 unfavorable $450 favorable $500 favorable E. S5 favorable 3. Compute input efficiency variance for DL A. S450 unfavorable B. $100 unfavorable C. $100 favorable 1 $450 favorable 0.5 hours unfavorable 4. Compute input price variance for DL ?270 unfavorable B. $180 unfavorable C. $180 favorable D. $270 favorable E. $2 unfavorable 4t S 13S 2 5. You have limited capacity of machine-bours, You face excess demand for all 4 products product A $110 product Bproduct C product D $300 $1,000 $700 12 unit VC machine hours per unit Which product should you make?ao product A B. product B C. product C D product D E make all 4 products to take advantage of the high demand ?S

Explanation / Answer

1.

Sales volume variance = (actual units sold - budgeted units sold) * budegeted selling price per unit

= (90 - 100) * 50

= 500 Unfavourable

2.

Sales price variance = (actual selling price - budgeted selling price) * actual units sold

= (55 - 50) * 90

= 450 Favourable

3.

Direct labour efficiency variance = Standard rate * (actual hours - standard hours)

= 10 * [(1.5*90) - (2*90)]

= 10 * (135 - 180)

= 450 favourable

4.

Price variance for Direct labour = Actual hours * (actual price - standard price)

= (90*1.5) * (12-10)

= 270 Unfavourable

5.

Which product should you make = Product A (highest contribution margin per machine hour)

Product A Product B Product C Product D Price 110 500 300 1,000 Unit VC 10 200 250 700 Unit contribution margin 100 300 50 300 Machine hours per unit 2 8 2.5 12 Contribution margin per machine hour 50 37.5 20 25