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Performance Management(PM)经典试题回顾

来源: 正保会计网校 编辑: 2018/10/17 09:58:32 字体:

Vibrant Paints Co manufactures and sells paints. Business Unit A of the company makes a paint called Micra. Micra is made using three key materials: R, S and T. At the end of period 1, a total material cost variance of $4,900 adverse was correctly recorded for Micra.

The following information relates to Micra for period 1:

Material Standard cost per litre ($) Actual cost per litre($) Actualusage (litres)
R 63 62 1900
S 50 51 2800
T 45 48 1300

The standard ratio of mixing material R, material S and material T is 30:50:20. The material price variance for Micra has been correctly calculated as $4,800 adverse.

Q:What is the total material yield variance for Micra for period 1?

A $700 favourable

B $800 adverse

C $800 favourable

D $900 adverse

正确答案:A

考点:计算material yield variance

解析:

Total material cost variance ($4900 A) = Material price variance ($4800 A) + material usage variance. 可得material usage variance是 $100 A.

The material usage variance = material mix variance + material yield variance.

根据题目给出的信息我们可以计算material mix variance,进而得出material yield variance

Material Standard
ratio
Actual quantity
in standard
mix
(AQSM)
Actual
quantity in
actual mix
(AQAM)
Variance
(Litres)
Standard
cost per
litre ($)
Variance
($)
R 30 % 1800 1900 100 A 63 6300 A
S 50 % 3000 2800 200 F 50 10000 F
T 20 % 1200 1300 100 A 45 4500 A
Total   6000 6000 0   800 A

Material mix variance is $800 A.

Material usage variance ($100 adverse) = material mix variance ($800 adverse) + material yield variance.

Therefore the material yield is $700 F.

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