Professional Documents
Culture Documents
مثال مواد واجور (استرداد)
مثال مواد واجور (استرداد)
مثال مواد واجور (استرداد)
-Sol: 1
-2
Q2: SMP Company has the following operating data for the month just
complete:
2:
3-
للوصول الى الكمية المعيارية المسموح بها لالنتاج الفعلي نطبق قانون انحراف الكمية
quantity variance
= (actual quantity - standard quantity allowed) * standard price
= (2300 -2100) * 7.25 = 1450 unfav.
5
= ( 7.5 - 7.25 ) * 2300 = 75 unfav.
Required: Determine the standard direct materials cost for one bag of
Insect-Be-Gone.
Sol.
Standard direct material cost per bag of Insect-Be-Gone
Total direct materials per unit of output = 60 lbs.
Divided by: Proportion of direct materials inputs remaining
in one unit of finished product = (1 evaporation rate) = 75%
Total standard quantity of DM inputs/unit of output 80 lbs.
Purchase price per pound x $2.50/lb.
Total DM cost/bag of output prior to purchase discount $200
Less: Purchase discount = 2% x $200 = 4
Standard direct material cost per bag of output = $196
Q2: Rusty Industries manufactures a sugar-substitute, SS–2, from a
Natural ingredient, Natura. Each 10-pound package of SS–2 is
manufactured using twelve pounds of Natura. The company has
determined the purchase price per pound of Natura to be $5.00 with a
purchase term of 3/15, n/45 and FOB, destination. Rusty has a policy of
taking all discounts offered.
Required: Determine the standard direct materials cost for one package
of SS–2.
Sol.