問題1
Which of the following statements regarding variances is valid?
Which of the following statements regarding variances is valid?
正確答案: B
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問題2
Which of the following are not examples of intangible and nonfinancial factors in decision making? (Select ALL that apply.)
Which of the following are not examples of intangible and nonfinancial factors in decision making? (Select ALL that apply.)
正確答案: B,D,E
問題3
The budget and actual cost statements for the production department for the latest period were as follows.
Notes.
The 10% increase in production was required to meet unexpected additional sales demand.
The production manager is responsible for negotiating the price of materials with suppliers.
The normal working time is 900 hours per period. Any overtime worked above these 900 hours is paid at a premium of 50%.
In preparing the flexible budget for the latest period, which TWO of the following statements are correct?
(Choose two.)
The budget and actual cost statements for the production department for the latest period were as follows.
Notes.
The 10% increase in production was required to meet unexpected additional sales demand.
The production manager is responsible for negotiating the price of materials with suppliers.
The normal working time is 900 hours per period. Any overtime worked above these 900 hours is paid at a premium of 50%.
In preparing the flexible budget for the latest period, which TWO of the following statements are correct?
(Choose two.)
正確答案: B,D
問題4
A company has two production departments and two service departments (Maintenance and Stores). The overhead costs of each of the departments are as follows.
The following equations represent the reapportionment of each of the service department overheads to the other.
M = 4,700 + 0.1S
S = 5,800 + 0.2M
Where M = total Maintenance overhead after reapportionment from Stores
S = total Stores overhead after reapportionment from Maintenance
60% of the total Maintenance overhead and 50% of the total Stores overhead are to be apportioned to Production Department 1.
The total production overhead for Production Department 1 after reapportionment of the service departments' overhead costs is closest to:
A company has two production departments and two service departments (Maintenance and Stores). The overhead costs of each of the departments are as follows.
The following equations represent the reapportionment of each of the service department overheads to the other.
M = 4,700 + 0.1S
S = 5,800 + 0.2M
Where M = total Maintenance overhead after reapportionment from Stores
S = total Stores overhead after reapportionment from Maintenance
60% of the total Maintenance overhead and 50% of the total Stores overhead are to be apportioned to Production Department 1.
The total production overhead for Production Department 1 after reapportionment of the service departments' overhead costs is closest to:
正確答案: A
問題5
Refer to the exhibit.
The budgeted sales revenues for a retailer are as follows:
The payment patterns of customers are expected to be as follows:
*The remaining 10% of sales are bad debts.
*A discount of 20% is given on cash sales.
The budgeted receipts from customers in December are:
Refer to the exhibit.
The budgeted sales revenues for a retailer are as follows:
The payment patterns of customers are expected to be as follows:
*The remaining 10% of sales are bad debts.
*A discount of 20% is given on cash sales.
The budgeted receipts from customers in December are:
正確答案:
£93210
問題6
Refer to the exhibit.
PD manufactures a product in a process operation. Normal loss is 5% of input and occurs at the end of the process. The following data is available for the month of August:
* Scrapped units have no value.
* There was no opening or closing work in progress for August.
What was full cost of output to finished goods in August?
Refer to the exhibit.
PD manufactures a product in a process operation. Normal loss is 5% of input and occurs at the end of the process. The following data is available for the month of August:
* Scrapped units have no value.
* There was no opening or closing work in progress for August.
What was full cost of output to finished goods in August?
正確答案: C
問題7
Normal loss which has a scrap value in a process should be valued at:
Normal loss which has a scrap value in a process should be valued at:
正確答案: C
問題8
The standard material content of 1 unit of PAJ is £200 (8Kg at £25 per Kg).
During Period 5, 1300 Kg of materials were purchased at a total cost of £35000 and were used to produce 170 units of PAJ.
What was the materials price variance for Period 5?
The standard material content of 1 unit of PAJ is £200 (8Kg at £25 per Kg).
During Period 5, 1300 Kg of materials were purchased at a total cost of £35000 and were used to produce 170 units of PAJ.
What was the materials price variance for Period 5?
正確答案: D
問題9
Which of the following are not advantages of Absorption costing? (Select ALL that apply.)
Which of the following are not advantages of Absorption costing? (Select ALL that apply.)
正確答案: A,B
問題10
Refer to the exhibit.
BBB has drawn up the following flexed budgets for the year:
What would be the total budgeted costs at the 80% level of activity?
Refer to the exhibit.
BBB has drawn up the following flexed budgets for the year:
What would be the total budgeted costs at the 80% level of activity?
正確答案: A