第五章JC Co operates a bottling plant. The liquid content of a filled bottle of product T is 2 litres. During the filling process there is a 30% loss of liquid input due to spillage and evaporation. The standard price of the liquid is $1.20 per litre. The standard cost of the liquid per bottle of product T, to the nearest cent, is: ( )
答案:$3.43
What is an attainable standard? ( )The B Co uses a standard absorption costing system and produces one product, the Blob. The following information is available for September.Standard cost per Blob $31Budgeted sales (units) 7,100Actual sales (units) 6,600Sales price variance $1,250 (A)Sales volume variance $4,500 (A)Calculate the sales revenue for September . ( ) Extracts from H Co’s records for June are as follows.What is the total direct labour cost variance?A standard marginal costing system:(i) Calculates fixed overhead variances using the budgeted absorption rate per unit(ii) Calculates sales volume variances using the standard contribution per unit(iii) Values finished goods stock at the standard variable cost of productionWhich of the above statements is/are correct?( )
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