成會考題 - 會計
By Donna
at 2016-04-17T10:33
at 2016-04-17T10:33
Table of Contents
甲公司研磨部門上個月份計畫使用每單位$82之材料,
但實際成本每單位為$80;而計畫生產1,200單位產品,
卻僅生產1,000單位。試問其直接材料的彈性預算差異為何?
(A)$2,000 有利差異
(B)$2,400 有利差異
(C)$14,000 不利差異
(D)$16,400 不利差異
答案:A
想請教各位版友,書上寫材料的彈性預算差=價格差異+數量差異
但不懂這題答案為什麼是A,我算出來是18400無解耶><
--
但實際成本每單位為$80;而計畫生產1,200單位產品,
卻僅生產1,000單位。試問其直接材料的彈性預算差異為何?
(A)$2,000 有利差異
(B)$2,400 有利差異
(C)$14,000 不利差異
(D)$16,400 不利差異
答案:A
想請教各位版友,書上寫材料的彈性預算差=價格差異+數量差異
但不懂這題答案為什麼是A,我算出來是18400無解耶><
--
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會計
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