ProGrads 卷別
成本與管理會計學
計算國立政治大學 2025 · 考試 · 第 4 題
考科成本與管理會計學
Blessing Corporation produces two types of soft drinks: 12 Qiang and Gold Medal. The budgeted and actual operating data for the year 2024 are as follows:
| Budgeted result | 12Qiang | Gold medal | Total |
|---|---|---|---|
| Sales volume in units | 22,500 | 90,000 | 112,500 |
| Contribution margin | $5,625,000 | $18,000,000 | $23,625,000 |
| Actual result | 12Qiang | Gold medal | Total |
|---|---|---|---|
| Sales volume in units | 24,750 | 57,750 | 82,500 |
| Contribution margin | $9,300,000 | $15,300,000 | $24,600,000 |
Required:
- Determine the total flexible-budget variance and the total sales-volume variance in terms of the contribution margin. (4%)
- Determine the total sales-mix variance and the total sales-quantity variance in terms of the contribution margin. (4%)