单选题

Product GX consists of a mix of three materials, J, K and L. The standard material cost of a unit of GX is as follows:
                                                               $
Material J          5 kg at $4 per kg         20
Material K         2 kg at $12 per kg        24
Material L         3 kg at $8 per kg         24
During March, 3,000 units of GX were produced, and actual usage was:
Material J             13,200 kg
Material K             6,500 kg
Material L              9,300 kg
What was the materials yield variance for March?

【正确答案】 A
【答案解析】

3,000 units should use 10 kg each (3,000 x 10) = 30,000 kg
3,000 units did use = 29,000 kg
Difference = 1,000 kg favourable
Valued at $6·80 per kg ($68/10 kg)
Variance = $6,800 favourable