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1、个人收集整理勿做商业用途PracticeandQuizEight1．Standardsthatdonotallowformachinebreakdownsorotherworkinterruptionsandthatrequirepeakefficiencyatalltimesareknownas:A)budgetedstandards.B)idealstandards.C)normalstandards.D)practicalstandards.资料个人收集整理，勿做商业用途2.The"standardquantit
2、yallowed"iscomputedbymultiplyingthe:资料个人收集整理，勿做商业用途A)actualinputinunitsbythestandardoutputallowed.资料个人收集整理，勿做商业用途B)actualoutputinunitsbythestandardinputallowed.资料个人收集整理，勿做商业用途C)actualoutputinunitsbythestandardoutputallowed.资料个人收集整理，勿做商业用途D)standardoutputinunitsb
3、ythestandardinputallowed.资料个人收集整理，勿做商业用途3.MarseilleCompany,aclothingmanufacturer,usesastandardcostingsystem.Eachunitofafinishedproductcontains2yardsofcloth.However,thereisunavoidablewasteof25%,calculatedoninputquantities,whentheclothiscutforassembly.Thecostofthe
4、clothis$6peryard.Thestandarddirectmaterialcostforclothperunitoffinishedproductis:资料个人收集整理，勿做商业用途A)$9.60.B)$12.00.C)$14.00.D)$15.00.4.LotusCompanyemploysastandardcostsysteminwhichdirectmaterialsinventoryiscarriedatstandardcost.Lotushasestablishedthefollowingstand
5、ardsfortheprimecostsofoneunitofproduct:资料个人收集整理，勿做商业用途StandardQuantityStandardPriceStandardCostDirectmaterials12.0pounds$7.00/pound$84.00Directlabor2.6hours$22.00/hour57.2$141.20DuringJune,Lotuspurchased330,000poundsofdirectmaterialatatotalcostof$2,343,000.Theto
6、talfactorywagesforJunewere$1,600,000,90percentofwhichwerefordirectlabor.Lotusmanufactured25,000unitsofproductduringJuneusing302,000poundsofdirectmaterialand64,000directlaborhours.ThepricevarianceforthedirectmaterialacquiredbythecompanyduringJuneis:资料个人收集整理，勿做商业用
7、途A)$30,200favorable.B)$30,200unfavorable.C)$33,000favorable.D)$33,000unfavorable.资料个人收集整理，勿做商业用途5.LotusCompanyemploysastandardcostsysteminwhichdirectmaterialsinventoryiscarriedatstandardcost.Lotushasestablishedthefollowingstandardsfortheprimecostsofoneunitofprod
8、uct:资料个人收集整理，勿做商业用途StandardQuantityStandardPriceStandardCostDirectmaterials12.0pounds$7.00/pound$84.00Directlabor2.6hours$22.00/hour57.2$141.20DuringJune,Lotuspurchas
