問(wèn)題來(lái)源：
140. A manufacturing company operates a standard absorption costing system. Last month 25,000 production hours were budgeted and the budgeted fixed production overhead cost was $125,000.
Last month the actual hours worked were 24,000 and the standard hours for actual production were 27,000.
What was the fixed production overhead capacity variance for last month?
A. $5,000 Adverse
B. $5,000 Favourable
C. $10,000 Adverse
D. $10,000 Favourable
Correct answer: A
李老師
2023-10-24 10:30:43 1737人瀏覽
fixed production overhead volume efficiency variance
= Actual hours at standard rate/hr - Standard hrs for actual output at standard rate/hr
= 9400hours*($36000/9000) - 1900*(9000/1800)*($36000/9000) = -400
被減數(shù)是用實(shí)際工時(shí)9400乘以標(biāo)準(zhǔn)的每小時(shí)費(fèi)用率($36000/9000)
每個(gè)努力學(xué)習(xí)的小天使都會(huì)有收獲的，加油！相關(guān)答疑
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