作者nubooo (o.o)
看板Accounting
标题[问题] 标准成本制
时间Fri Feb 26 14:37:44 2010
Roberson Corporation manufactured 30,000 ice chesrs during September.
The overhead cost-allocation base is $11.25 per machine-hour. The
following variable overhead data pertain to September:
Actual Budgeted
Production 30,000 units 24,000 units
Machine-hours 15,000 hours 10,800 hours
Varible overhead
cost per machine-hour $11.00 $11.25
What is the varible overhead efficiency variance?
(A) $3,750 favorable (B) $16,875 unfavorable
(C) $13,125 unfavorable (D) $30,375 unfavorable
答案是(B)
我用 VR*实际小时
VR*标准小时
要算出效率差异，但是我不知道标准小时怎麽算...
麻烦板友帮忙了~谢谢
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