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Cornerstones of Cost Management 2nd Edition by Don Hansen ,Maryanne Mowen
النسخة 2الرقم المعياري الدولي: 978-1111824402Cornerstones of Cost Management 2nd Edition by Don Hansen ,Maryanne Mowen
النسخة 2الرقم المعياري الدولي: 978-1111824402 تمرين 47
Direct Materials Mix and Yield Variances
Chypre, Inc., produces a cologne mist using a solvent mix (water and pure alcohol) and aromatic compounds (the scent base) that it sells to other companies for bottling and sale to consumers. Chypre developed the following standard cost sheet:
On May 2, Chypre produced a batch of 1,000 gallons with the following actual results:
Required:
1. Calculate the yield ratio.
2. Calculate the standard cost per unit of the yield. (Round to the nearest cent.)
3. Calculate the direct materials yield variance. (Round to the nearest cent.)
4. Calculate the direct materials mix variance. (Round to the nearest cent.)
Chypre, Inc., produces a cologne mist using a solvent mix (water and pure alcohol) and aromatic compounds (the scent base) that it sells to other companies for bottling and sale to consumers. Chypre developed the following standard cost sheet:
On May 2, Chypre produced a batch of 1,000 gallons with the following actual results:
Required:
1. Calculate the yield ratio.
2. Calculate the standard cost per unit of the yield. (Round to the nearest cent.)
3. Calculate the direct materials yield variance. (Round to the nearest cent.)
4. Calculate the direct materials mix variance. (Round to the nearest cent.)
التوضيح
موثّق
موثّق
1. 
Yield ratio =
Yield ratio = 0.88
...
Cornerstones of Cost Management 2nd Edition by Don Hansen ,Maryanne Mowen
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