Accounting 9706 · AS & A Level · Standard costing

Standard costing — practice question

Khalid runs a blanket-making business, and he is now using a standard costing system.
(a)[2]

State what is meant by standard costing.

(b(i))[4]

Work out the material price variance and material usage variance for the year ended 31 August 2015.

(b(ii))[8]

Work out the labour rate variance and labour efficiency variance for the year ended 31 August 2015.

(c)[4]

Draw up a statement reconciling the budgeted costs and the actual costs for the year ended 31 August 2015.

(d)[6]

Discuss possible reasons for the difference between Khalid’s actual costs and the budgeted costs.

(e)[5]

Recommend to Khalid which option or options he should choose. Support your answer with reasons.

Worked solution & mark scheme

This 29-mark question has a full step-by-step worked solution and mark scheme. One marking point: Standard costing makes use of predetermined costs

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