试题与答案

综合题:某产品本月成本资料如下:(1)单位产品标准成本本企业该产品预算产量的工时用量

题型:问答题 简答题

题目:

综合题:某产品本月成本资料如下:

(1)单位产品标准成本

本企业该产品预算产量的工时用量标准为1000小时,制造费用均按人工工时分配。

(2)本月实际产量20件,实际耗用材料900千克,实际人工工时950小时,实际成本如下:

要求:

(1)填写标准成本卡中用字母表示的数据;

(2)计算本月产品成本差异总额;

(3)计算直接材料价格差异和用量差异;

(4)计算直接人工效率差异和工资率差异;

(5)计算变动制造费用耗费差异和效率差异;

(6)采用两因素法计算固定制造费用差异。

答案:

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参考答案:D

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