管理会计习题与答案：Standard costing and cost variances unit Test and Answer.docxVIP

一、单选题 1、??When considering setting standards for costing which of the following would NOT be appropriate? A.The normal level of activity should always be used for absorbing overheads. B.Average material usage should be established based on generally-accepted working practices. C.Average prices for materials should be used, encompassing any discounts that are regularly available. D.The labour rate used will be the rate at which labour is paid. 正确答案：D 解析： The option does not take into account any expected idle time. 2、?LG Co is in the process of setting standard costs for next period. Product F uses two types of material, M and N. 6 kg of material M and 5 kg of material N are to be used, at a standard price of $2 per kg and $3 per kg respectively. Three hours of skilled labour and one hour of semi-skilled labour will be required for each unit of F. Wage rates will be $8 per hour and $6 per hour respectively. Production overhead is to be absorbed at a rate of $4 per labour hour. Ten per cent is to be added to total production cost to absorb administration, selling and distribution costs. The standard cost of production for one unit of F will be: A.$73.00 B.$80.30 C.$57.00 D.$69.00 正确答案：A 解析： Standard cost of production of product F $ per unit $ per unit Material M 6kg × $2 12 Material N 5kg × $3 15 27 Skilled labour 3 hours × $8 24 Semi-skilled labour 1 hour × $6 6 30 Production overhead 4 labour hours × $4 16 Standard production cost 73 3、?A company has a budgeted material cost of $125,000 for the production of 25,000 units per month. Each unit is budgeted to use 2 kg of material. The standard cost of material is $2.50 per kg. ? ?Actual materials in the month cost $136,000 for 27,000 units and 53,000 kg were purchased and used. ??