基準產能對價差與量差的關係-97中正 - 會計

Last year,a department's standerd costing system reported an unfavorable
variable overhead spending variance and an unfavorable volum variance.The
denominator activity level selected for allocating overhead to the product
was based on 80% of capacity.If 100% of capacity had been selected instead as
the denominator level,how would the reported unfavorable spending and volume
variances be affected?
Spending variance volume variance
────────── ─────────
(A) Increased Unchanged
(B) Increased Increased
(C) Unchanged Increased
(D) Unchanged Unchanged


答案: (C)...高點解答

解析: 基準產能上升,則標準的Fr(固定製造費用分攤率)會下降.故對Variable
Volume FOH Spend Variance不變,而Unfavorable Volume Variance會上升,
也就是更加Unfavorable,故選(C)

另外...95年北大也出了一題和這題幾乎一模一樣的題目..但高點的答案卻是(B)...

解析: 如果間接成本的分攤基礎增加為100%的產能.則單位標準成本下降.在其他條件
不變之下.會使Unfavorable Volume Variance變大.
相同的.若分攤基礎增加為100%的產能.會使Budget rate變小.使Unfavorable
Spend Variance變大.

搞不懂這是怎樣...不過我的想法是.基準產能用在計算Fr上..所以我認為是(C)..
不過北大那題也讓我有點搞混了...所以在此求救高手們ˊˋ
那麼就有請高手幫忙了!!!拜託了感恩!!!

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