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11.A company uses a standard absorption costing system. Last month the actual profit was $500,000. The only variances recorded for the month were as follows.
$000
Sales volume profit variance 10 adverse
Fixed production overhead capacity variance 30 favourable
Fixed production overhead fficiency variance 40 adverse
Fixed production overhead volume variance 10 adverse
Fixed production overhead expenditure 50 favourable
Direct labour efficiency variance 15 adverse
What was the budget profit for last month?
A.$505,000 .
B.$495,000
C $485,000
D.$515,000
11.答案： $485,000
$000
Actual profit 500
Sales volume profit variance 10
Fixed production overhead volume variance 10
Fixed production overhead expenditure (50)
Direct labour efficiency variance 15
Budgeted profit 485
The eficiency and capacity variances for fixed overheads are not included in the reconciliation as they are the sub-variances of the fixed overhead volume variance which has been accounted for.
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