Performance Management（PM）经典试题回顾

来源: 正保会计网校编辑： 2018/10/17 09:58:32　字体：大小

Vibrant Paints Co manufactures and sells paints. Business Unit A of the company makes a paint called Micra. Micra is made using three key materials: R, S and T. At the end of period 1, a total material cost variance of $4,900 adverse was correctly recorded for Micra.

The following information relates to Micra for period 1:

Material	Standard cost per litre （$）	Actual cost per litre（$）	Actualusage （litres）
R	63	62	1900
S	50	51	2800
T	45	48	1300

The standard ratio of mixing material R, material S and material T is 30:50:20. The material price variance for Micra has been correctly calculated as $4,800 adverse.

Q：What is the total material yield variance for Micra for period 1?

A $700 favourable

B $800 adverse

C $800 favourable

D $900 adverse

正确答案：A

考点：计算material yield variance

解析：

Total material cost variance ($4900 A) = Material price variance ($4800 A) + material usage variance. 可得material usage variance是 $100 A.

The material usage variance = material mix variance + material yield variance.

根据题目给出的信息我们可以计算material mix variance，进而得出material yield variance

Material	Standard ratio	Actual quantity in standard mix （AQSM）	Actual quantity in actual mix （AQAM）	Variance （Litres）	Standard cost per litre （$）	Variance （$）
R	30 %	1800	1900	100 A	63	6300 A
S	50 %	3000	2800	200 F	50	10000 F
T	20 %	1200	1300	100 A	45	4500 A
Total		6000	6000	0		800 A