Trắc nghiệm tổng hợp (English) 27

[Luong Bao Vy]

261. Refer to Figure 8-8. The static budget variance for total variable costs is
a. $90 U
b. $180 U
c. $790 F
d. $880 F

Actual $10,650
Budget 11,440
Variance $ 790 F

262. Refer to Figure 8-8. The total flexible budgeted costs for 2016 are
a. $10,560
b. $13,460
c. $13,510
d. $15,220

$2,900 + ($0.44 × 28,000) = $15,220

263. Refer to Figure 8-8. The flexible budget for direct materials cost in 2016 is
a. $3,500
b. $3,600
c. $3,900
d. $4,200

28,000 × $0.15 = $4,200

264. Refer to Figure 8-8. The flexible budget variance for indirect labor for 2016 is
a. $1,250 F
b. $50 F
c. $150 F
d. $1,200 U

Actual $1,250
Budget ($0.05 × 28,000) 1,400
Variance $ 150 F

265. Refer to Figure 8-8. The flexible budget for rent in 2016 is
a. $100
b. $200
c. $2,900
d. $2,950

$100 is given

266. Refer to Figure 8-8. The flexible budget variance for supervision for 2016 is
a. $67 F
b. $67 U
c. $50 F
d. none of these

Actual $850
Budget 800
Variance $ 50 U

267. Refer to Figure 8-8. The flexible budget variance for total cost for 2016 is
a. $90 F
b. $140 F
c. $1,620 F
d. $50 F

Actual $10,650 + $2,950 $13,600
Budget ($0.44 × 28,000) + $2,900 15,220
Variance $ 1,620 F

268. Refer to Figure 8-8. The total actual costs for 2016 were
a. $13,550
b. $10,650
c. $13,600
d. $13,510

$3,500 + $4,900 + $530 + $1,250 + $470 + $850 + $2,000 + $100 = $13,600

269. Refer to Figure 8-8. The static budget variance for supervision is
a. $50 U
b. $50 F
c. 100 U
d. 100 F

Actual $850
Budget 800
Variance $ 50 U

270. Refer to Figure 8-8. The static budget variance for supplies is
a. $10 U
b. $10 F
c. $50 U
d. $50 F

Actual $530
Budget 520
Variance $ 10 U