篩選結果 共找出469題
材料全屏

A company manufactures Chemical X, in a single process. At the start of the month there was no work-inprogress. During the month 300 litres of raw material were input into the process at a total cost of $6,000. Conversion costs during the month amounted to $4,500. At the end of the month 250 litres of Chemical X were transferred to finished goods inventory. The remaining work-in-progress was 100% complete with respect to materials and 50% complete with respect to conversion costs. There were no losses in the process and there is no scrap value available during months when losses occur.

58

【單項選擇題】

What are the equivalent units for closing work-in-progress at the end of the month?

A

Material??????? Conversion costs

25 litres??????? ?25 litres

B

Material?????? Conversion costs

25 litres????????50 ?litres

C

Material????????? ?Conversion costs

50?litres?????????? 25 litres

D

Material???????????Conversion costs

50?litres????????????50 litres

?If there had been a normal process loss of 10% of input during the month what would the value of this loss have been?

A

Nil

B

$450

C

$600

D

$1,050

材料全屏

A company produces a certain food item in a manufacturing process. On 1 November, there was no opening inventory of work in process. During November, 500 units of material were input to the process, with a cost of $9,000. Direct labour costs in November were $3,840. Production overhead is absorbed at the rate of 200% of direct labour costs. Closing inventory on 30 November consisted of 100 units which were 100% complete as to materials and 80% complete as to labour and overhead. There was no loss in process.

60

【單項選擇題】

What is the full production cost of completed units during November?

A

$10,400

B

$16,416

C

$16,800

D

$20,520

What is the value of the closing work in progress on 30 November?

A

$2,440

B

$3,720

C

$4,104

D

$20,520

材料全屏

A company makes a product in two processes. The following data is available for the latest period, for process 1.

Opening work in progress of 200 units was valued as follows.

Material?????????????? ?$2,400

Labour????????????????? $1,200

Overhead??????????? ?$400

No losses occur in the process.

Units added and costs incurred during the period：

Material????????????? $6,000?(500 units)

Labour?????????????? ?$3,350

Overhead???????????$1,490

Closing work in progress of 100 units had reached the following?degrees of completion:

Material?????????????? ?100%

Labour???????????????? 50%

Overhead??????????? 30%

The company uses the weighted average method of inventory valuation.

62

【單項選擇題】

How many equivalent units are used when calculating the cost per unit in relation to overhead?

A

500

B

600

C

630

D

700

What is the value of the units transferred to process 2?

A

$7,200

B

$13,200

C

$14,840

D

$15,400

材料全屏

A company manufactures two joint products, P and R, in a common process. Data for June are as follows.

??????????????????????????????????????????????????????? ?$

Opening inventory??????????????????????? 1,000

Direct materials added???????????????? 10,000

Conversion costs????????????????????????? 12,000

Closing inventory????????????????????????? ?3,000

????????????????????????????????????????? Production??????????????????????????? Sales??????????????????????? Sales price?

?????????????????????????????????????????????? Units??????????????????????????????? Units????????????????????????? $ per unit

???????? P?????????????????????????????????? 4,000?????? ???????????????????????? 5,000???????????????????????????? 5

???????? R?????????????????????????????????? 6,000?????????????????????????????? ?5,000??????????????????????????? 10

64

【單項選擇題】

?If costs are apportioned between joint products on a sales value basis, what was the cost per unit of product R in June?

A

$1.25

B

$2.22

C

$2.50

D

$2.75

If costs are apportioned between joint products on a physical unit basis, what was the total cost of product P production in June?

A

$8,000

B

$8,800

C

$10,000

D

$12,000

Misty Co's budgetary control report for last month is as follows：

??????????????????????????????????????????????????????????? ??Fixed budget????????????????????????? Flexed budget????????????????? Actual results

???????????????????????????????????????????????????????????????????? ? $??????????????????????????????????????????? $????????????????????????????????????? $

Direct costs?????????????????????????????????????????????? ?61,100???????????????????????????????? 64,155??????????????????????????????? 67,130

Production overhead????????????????????????????????55,000?????????????????????????????????? 56,700????????????????????????????? ?54,950

Other overhead????????????????????????????????????????10,000??????????????????????????????????10,000?????????????????????????????? ?11,500

????????????????????????????????????????????????????????????? ??? 126,100???????????????????????????????130,855????????????????????????????? ?133,580

What was the volume variance for last month?

A

$4,755 (A)

B

$2,725 (A)

C

$4,755 (F)

D

$2,725 (F)

Which of the following relate to marginal costing and which to absorption costing?

???????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? ??? Marginal? costing????????? ?Absorption? costing

The cost of a product includes an allowance for fixed production costs.??

The cost of a product represents the additional cost of producing an extra unit.??

The following data are for questions 155 and 156

The budget for Bright's first month of trading, producing and selling boats was as follows:

?????????????????????????????????????????????????????????????????? $000

Variable production cost of boats?????????????? 45

Fixed production costs?????????????????????????????? 30

Production costs of 750 boats?????????????????? 75

Closing inventory of 250 boats???????????????? (25)

Production cost of 500 sold?????????????????????? 50

Variable selling costs??????????????????????????????? ?5

Fixed selling costs??????????????????????????????????? ?25

????????????????????????????????????????????????????????????????? 80

Profit???????????????????????????????????????????????????????? 10

Sales revenue?????????????????????????????????????????? 90

The budget has been produced using an absorption costing system.