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  3. N Company manufactures a kind of product

N Company manufactures a kind of product

shuhaiku2019-12-17  51
问题 <P>N Company manufactures a kind of product used throughout the machinery industry.The standard price of the materials for the products is  $ 6 per kilogram;  the standard quantity of materials allowed per unit is 1.5 kilograms.  During July,  2 000 units of the products were finished,  for which 3 200 kilograms of materials were used at a total direct material cost of $ 18 560.</P><P>Requirment :</P><P>A.  Calculate the direct material price variance for July.  Indicate whether it is favorable (F) or unfavorable (U) and who is generally responsible for this variance.</P><P>B. Calculate the direct material quantity variance for July.  Indicate whether it is favorable (F) or unfavorable (U) and who is generally responsible for this variance.</P><P>C.  Calculate the total direct material cost variance for July.  Indicate whether it is favorable (F) or unfavorable (U).</P>
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答案
解析<P>Answer:</P><P>A. Direct material price variance</P><P>= Actual quantity*( actual price - standard price)</P><P>=3 200 * (18 560/3 200 -6)</P><P>=3 200* (5. 8 -6)</P><P>= -640 (F)</P><P>Purchasing department</P><P>B. Direct material quantity variance= Standard price * ( actual quantity - standard quantity)=6 *(3 200 -2 000 *1.5)= $1 200 (U)</P><P>Manufacturing department</P><P>C. Total direct material cost variance</P><P>= Direct material price variance + Direct material quantity variance</P><P>=1 200 - 640 = $ 560 (U)</P><P>or = Actual cost - Standard cost</P><P>=18 560 - (1. 5*6*2 000)</P><P>=$560(U)</P>
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