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The Organic Bread Company （OBC) makes a range of breads for sale direct to the public. The

The Organic Bread Company (OBC) makes a range of breads for sale direct to the public. The production process begins with workers weighing out ingredients on electronic scales and then placing them in a machine for mixing. A worker then manually removes the mix from the machine and shapes it into loaves by hand, after which the bread is then placed into the oven for baking.

All baked loaves are then inspected by OBC’s quality inspector before they are packaged up and made ready for sale. Any loaves which fail the inspection are donated to a local food bank.

The standard cost card for OBC’s ‘Mixed Bloomer’, one of its most popular loaves, is as follows:

The Organic Bread Company （OBC) makes a range of b

Budgeted production of Mixed Bloomers was 1,000 units for the quarter, although actual production was only 950 units. The total actual quantities used and their actual costs were:

The Organic Bread Company （OBC) makes a range of b

Required:

(a) Calculate the total material mix variance and the total material yield variance for OBC for the last quarter. (7 marks)

(b) Using the information in the question, suggest THREE possible reasons why an ADVERSE MATERIAL YIELD variance could arise at OBC. (3 marks)

答案

(a)VariancecalculationsMixvariancePerquestion,totalgofmaterialsperstandardbatch=610g.Thereforestandardquantitytoproduce950units=950x610g=579·5kgPerquestion,actualtotalkgofmaterialsusedtoproduce950units=570·5kg(b)MaterialyieldvarianceThreereasonswhyanadversematerialyieldvariancemayarise:–Themixmaynotberemovedcompletelyoutofthemachine,leavingsomemixbehind.–Sincetheloavesaremadebyhand,theymaybemadeslightlytoolarge,meaningthatfewerloavescanbebaked.–Errorsorchangesinthemixmaycausesomeloavestobesub-standardandthereforerejectedbythequalityinspector.–Theloavesmightbebakedatthewrongtemperatureandthereforeberejectedbythequalityinspector.Note:Manymorereasonscouldbegiven.

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更多“The Organic Bread Company （OBC…”相关的问题

第1题

Increasingly, over the past ten years, people—especially young people—have become aware of

the need to change their eating habit, because much of the food they eat, particularly processed foods, is not good for the health. Consequently, there has been a growing interest in natural foods: foods which do not contain chemical additives and which have not been affected by chemical fertilizers, widely used in farming today.

Natural foods, for example, are vegetable, fruit and grain which have been grown in soil and are rich in organic matter. In simple terms, this means that the soil has been nourished by unused vegetable matter, which provides it with essential vitamins and minerals. This in itself is a natural process compared with the use of chemicals and fertilizers, the main purpose of which is to increase the a-mount—but not the quality--of foods grown in commercial farming areas.

Natural foods also include animals which have been allowed to feed and move freely in healthy pastures. Compare this with what happens in the mass production of poultry: there are battery farm, for example, where thousands of chickens live crowded together in one building and are fed on food which is little better than rubbish. Chickens kept in this way are not only tasteless as food; they also produce eggs which lack important vitamins.

There are other aspects of healthy eating which are now receiving increasing attention from experts on diet. Take, for example, the question of sugar. This is actually a nonessential food! Although a natural alternative, such as honey, can be used to sweeten food if it is necessary, we can in fact do without it. It is not that sugar is harmful in itself. But it does seem to be addictive: the quantity we use has grown steadily over the last two centuries and in Britain today each person consumes an average of 200 pounds a year! Yet all it does is to provide us with energy, in the form. of calories. There are no vitamins in it, no minerals, and no fibre.

It is significant that nowadays fibre is considered to be an important part of a healthy diet. In white bread, for example, the fibre has been removed. But it is present in unrefined flour and of course in vegetables. It is interesting to note that in countries where the national diet contains large quantities of unrefined flour and vegetables, certain diseases are comparatively rare. Hence the emphasis is placed on the eating of wholemeal bread and more vegetables by modem experts in "healthy eating".

This passage is mainly concerned with ______.

A．people's growing interest in natural foods

B．natural food and healthy diet

C．the importance of fibre in foods

D．harmful effects of sugar

点击查看答案

第2题

Increasingly, over the past ten years, people -- especially young people -- have become aw

are of the need to change their eating habit, because much of the food they eat, particularly processed foods, is not good for the health. Consequently, there has been a growing interest in natural foods: foods which do not contain chemical additives and which have not been affected by chemical fertilizers, widely used in farming today.

Natural foods, for example, are vegetable, fruit and grain which have been grown in soil and are rich in organic matter. In simple terms, this means that the soil has been nourished by unused vegetable matter, which provides it with essential vitamins and minerals. This in itself is a natural process compared with the use of chemicals and fertilizers, the main purpose of which is to increase the amount -- but not the quality -- of foods grown in commercial farming areas.

Natural foods also include animals which have been allowed to feed and move freely in healthy pastures. Compare this with what happens in the mass production of poultry: there are battery farm, for example, where thousands of chickens live crowded together in one building and are fed on food which is little better than rubbish. Chickens kept in this way are not only tasteless as food; they also produce eggs which lack important vitamins.

There are other aspects of healthy eating which are now receiving increasing attention from experts on diet. Take, for example, the question of sugar. This is actually a nonessential food! Although a natural alternative, such as honey, can be used to sweeten food if this is necessary, we can in fact do without it. It is not that sugar is harmful in itself. But it does seem to be addictive: the quantity we use has grown steadily over the last two centuries and in Britain today each person consumes an average of 200 pounds a year ! Yet all it does is to provide us with energy, in the form. of calories. There are no vitamins in it, no minerals, and no fibre.

It is significant that nowadays fibre is considered to be an important part of a healthy diet. In white bread, for example, the fibre has been removed. But it is present in unrefined flour and of course in vegetables. It is interesting to note that in countries where the national diet contains large quantities of unrefined flour and vegetables, certain diseases are comparatively rare. Hence the emphasis is placed on the eating of wholemeal bread and more vegetables by modem experts in "healthy eating".

This passage is mainly concerned with ______.

A．people's growing interest in natural foods

B．natural food and health diet

C．the importance of fibre in foods

D．harmful effects of sugar

点击查看答案

第3题

Organic food differs from conventional food only in the way it is grown.A．YB．NC．NG

Organic food differs from conventional food only in the way it is grown.

A．Y

B．N

C．NG

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第4题

Organic agriculture is quite different from the traditional one.A．YB．NC．NG

Organic agriculture is quite different from the traditional one.

A．Y

B．N

C．NG

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第5题

Natural foods make up a small part of organic foods.A．YB．NC．NG

Natural foods make up a small part of organic foods.

A．Y

B．N

C．NG

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第6题

The use of the seal "USDA Organic" is not required.A．YB．NC．NG

The use of the seal "USDA Organic" is not required.

A．Y

B．N

C．NG

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第7题

Food that is rich in organic matter_________.A．has been nourished by fertilizersB．contains

Food that is rich in organic matter_________.

A．has been nourished by fertilizers

B．contains vegetable matter that has not been consumed

C．has had chemicals and fertilizer added to it

D．contains large quantifies of vitamins

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第8题

The products labeled "made with organic ingredients" must contain at least organic content

______.

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第9题

According to the FAO, as the demand for organic food and products increases, prices will b

e lower for organic products than conventional products.

A．Y

B．N

C．NG

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第10题

Arizona produces more organic fruits and vegetables than Florida.A．YB．NC．NG

Arizona produces more organic fruits and vegetables than Florida.

A．Y

B．N

C．NG

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