本次代写主要为管理会计相关的限时测试

问题 1

Covidia Plc 生产和销售一种产品,该产品是制药行业用作防腐剂的散装成分。标准费用如下:

每桶标准成本 €

直接材料:11 升,每升 2 欧元 22

直接工资:5 小时,每小时 8 欧元 40

可变生产费用

固定生产费用

总标准生产成本 92

标准毛利润 38

标准售价 130

可变间接费用与直接工作时间成正比。上述固定生产间接费用的单位成本是基于全年平均生产 24,000 桶的预期年产量。假设每个日历月都是相等的,并且 4 月的预算销售量为 2,000 桶。

以下是当月生产和销售 1,750 桶原油时记录的实际结果。

€ €

销售收入 218,750

直接材料:购买和使用 19,540 升 41,034

直接人工: 则

可变开销 26,166

固定生产费用 37,410

168,572

毛利润 7 5

根据上述信息计算所有可能的运营差异。
在对帐预算和当月实际毛利的报表中显示差异。

QUESTION 1

Covidia Plc manufactures and sells one product which is a bulk ingredient used as a preservative in the pharmaceutical industry. The standard cost is as follows:

Standard Cost per barrel                               €

Direct material: 11 litres at €2 per litre           22

Direct wages: 5 hours at €8 per hour              40

Variable production overhead                                    10

Fixed production overhead                             20

Total standard production cost                                   92

Standard gross profit                                      38

Standard selling price                                     130

 

The variable overhead is incurred in direct proportion to the direct labour hours worked.  The unit cost for fixed production overhead above is based on an expected annual output of 24,000 barrels produced at an even rate throughout the year.  Assume that each calendar month is equal and that the budgeted sales volume for April was 2,000 barrels.

 

The following were the actual results recorded during the month, when 1,750 barrels were produced and sold.

 

                                                                                      €                     €

Sales revenue                                                                                      218,750

 

Direct materials:  19,540 litres purchased and used 41,034

Direct labour:   8,722 hours                                     63,962

Variable overhead                                                     26,166

Fixed production overhead                                     37,410

168,572

Gross profit                                                               50,178

 

  • Calculate all operating variances possible from the above information.
  • Present the variances in a statement which reconciles the budget and actual gross profit for the month.

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