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1.A company uses standard marginal costing. Last month when all sales were at the standard price, the standard contribution from actual sales was S50,000 and the following variances arose:

                                                                            $

Total variable costs variance                    3,500 Adv

Total fixed costs variance                         1,000 Fav

Sales volume contribution variance        2,000 Fav

What was the actual contribution for last month?

$()

答案：$46,500

Actual contribution = Actual sales revenue - Actual variable cost

The $50,000 already reflects actual sales revenue so there is no need to

adjust for the sales volume contribution variance. The total fixed cost

variance is not relevant to a calculation of contribution.

We do need to adjust the standard contribution to reflect the variable cost variance. Therefore:

Actual contribution = $46,500 (50,000 - 3,500)

2.A company rents its factory for $90,000 per annum. This year 60,000 units have been manufactured in the factory utilising 75% of its total capacity. Next year the plan is to manufacture 100,000 units by using the existing factory at full capacity and by renting just sufficient additional capacity. The additional capacity is available at the same rental cost per square metre as the existing factory.

What is the budgeted total rental cost for next year?

$()

答案：$112,500

The company produces 60,000 units at 75% capacity. Therefore it would produce 80,000 units at 100% capacity (60,000 1 0.75).

Rent per unit of output at 100% capacity = $1.125 (90,000 1 80,000)

Total rent cost at 100,000 units of output = $112,500 (1.125 x 100,000)

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