财务会计管理案例分析(ppt 70页)（英文版）

财务会计管理案例分析内容提要：
Material Variances Example
  Hanson Inc. has the following direct material standard to manufacture one Zippy:
1.5 pounds per Zippy at $4.00 per pound
  Last week 1,700 pounds of material were purchased and used to make 1,000 Zippies.  The material cost a total of $6,630.
Material Variances
What is the actual price per pound paid for the material?
 a. $4.00 per pound.
 b. $4.10 per pound.
 c. $3.90 per pound.
 d. $6.63 per pound.
Hanson’s material price variance (MPV) for the week was:
 a. $170 unfavorable.
 b. $170 favorable.
 c. $800 unfavorable.
 d. $800 favorable.
The standard quantity of material that should have been used to produce 1,000 Zippies is:
 a. 1,700 pounds.
 b. 1,500 pounds.
 c. 2,550 pounds.
 d. 2,000 pounds.
Hanson’s material quantity variance (MQV) for the week was:
 a. $170 unfavorable.
 b. $170 favorable.
 c. $800 unfavorable.
 d. $800 favorable.
  Hanson Inc. has the following material standard to manufacture one Zippy:
1.5 pounds per Zippy at $4.00 per pound
  Last week 2,800 pounds of material were purchased at a total cost of $10,920, and 1,700 pounds were used to make 1,000 Zippies. 
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