Accounting 9706 · AS & A Level · Budgeting and budgetary control

Budgeting and budgetary control — practice question

Section B: Cost and Management Accounting. Consult Source B1 in the insert.
(a)[5]

Prepare the flexed budget so that it displays the budgeted profit for July.

(b)[2]

State what the term "variance analysis" means.

(c(i))[1]

sales price variance figure

(c(ii))[1]

sales volume variance figure

(c(iii))[1]

direct material total variance figure

(c(iv))[1]

direct labour total variance figure

(c(v))[1]

fixed overhead total variance figure.

(d(i))[4]

Calculate the two variances that together make up the direct material total variance.

(d(ii))[4]

Explain the likely causes behind the variances calculated in (d)(i).

(e)[5]

Advise the directors of Y Limited on whether the company ought to continue the strategy in the long run. Justify your answer.

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