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【简答题】
华伦公司采用标准成本系统计算成本,其存货也按标准成本计价。表8-1是华伦公司其中一种产品“”的标准成本卡。华伦生产的多种产品也使用原材料L,是其中一种。 表8-1 标准成本卡产品: 截至20x9年12月31日 原材料 直接人工 变动制造费用 固定制造费用 合计 用量 5 4 4 4 单价 7 9 3 5 小计 35 36 12 20 103 20x9年12月的预算产量是1000件,实际转移至存货的制成品共965件。 20x9年12月的实际数据如下: 购入原材料L 4800千克,成本36480元; 发至生产工序的原材料L 4840千克; 直接人工 4000小时,每小时9.20元; 变动制造费用 11900元; 固定制造费用 19800元。 要求: (1)计算20x9年12月的下列差异:直接材料价格差异(原材料L)、直接材料数量差异(原材料L)、直接人工工资率差异、直接人工工时耗用量差异、变动制造费用分配率差异、变动制造费用效率差异、固定制造费用开支差异、固定制造费用生产能力利用差异和固定制造费用效率差异。 (2)指出直接材料数量差异和直接人工工资率差异的可能原因。 (3)解释固定制造费用数量差异的意义及对管理人员的用处。 (4)你如管理层解释各种差异之间的相互关系和意义?
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