篩選結(jié)果 共找出469題

Exp has compiled the following standard cost card for its main product.

Production costs?????????????????????????????????????????? $

Fixed????????????????????????????????????????????????????????? 33.00

Variable????????????????????????????????????????????????????? 45.10

Selling costs Fixed???????????????????????????????????? 64.00

Variable????????????????????????????????????????????????????? 7.20

Profit????????????????????????????????????????????????????????? 14.70

Selling price????????????????????????????????????????????? ?164.00

What would the closing inventory be valued at under an absorption costing system (to 2 decimal places)?

材料全屏

Cost and selling price details for product Z are as follows.

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

Direct materials???????????????????????????????????????????????????????6.00???????????????????????????????????????????????????

Direct labour?????????????????????????????????????????????????????????? 7.50

Variable overhead????????????????????????????????????????????????? 2.50

Fixed overhead absorption rate?????????????????????????????5.00

???????????????????????????????????????????????????????????????????????????????21.00

Profit?????????????????????????????????????????????????????????????????????? 9.00

Selling price?????????????????????????????????????????????????????????? 30.00

Budgeted production for the month was 5,000 units although the company managed to produce 5,800 units, selling 5,200 of them and incurring fixed overhead costs of $27,400.

48

【單項選擇題】

What is the marginal costing profit for the month?

A

$45,400

B

$46,800

C

$53,800

D

$72,800

?What is the absorption costing profit for the month?

A

$45,200

B

$45,400

C

$46,800

D

$48,400

材料全屏

A firm makes special assemblies to customers' orders and uses job costing.

The data for a period are:

?????????????????????????????????????????????????????????????? Job number????????????? ? Job number????????? ?????? ?Job number

??????????????????????????????????????????????????????????????????? AA10?????????????????????????? ?BB15???????????????????????? ?CC20

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

Opening WIP???????????????????????????????????????????? ?26,800????????????????????????? 42,790???????????????????????????? 0

Material added in period???????????????????????????? 17,275??????????????????????????????? 0????????????????????????????? 18,500

Labour for period????????????????????????????????????????14,500??????????????????????????? 3,500??????????????????????????? 24,600

The budgeted overheads for the period were $126,000.

Job number BB15 was completed on the last day of the period.

50

【單項選擇題】

What overhead should be added to job number CC20 for the period?

A

$65,157

B

$69,290???????

C

?$72,761

D

$126,000

What overhead should be added to job number CC20 for the period?

A

$65,157

B

$69,290???????

C

?$72,761

D

$126,000

A company uses process costing to establish the cost per unit of its output. The following information was available for the last month:

Input units???????????????????????????? 10,000

Output units?????????????????????????? 9,850

Opening inventory???????????????? 300 units, 100% complete for materials

????????????????????????????????????????????? and 70% complete for conversion costs

Closing inventory?????????????????? 450 units, 100% complete for materials

????????????????????????????????????????????? and 30% complete for conversion costs

Thecompany uses the weighted average method of valuing inventory.What were the equivalent units for conversion costs?

A

9,505 units

B

9,715 units

C

9,775 units

D

9,985 units

A company operates a continuous process into which 3,000 units of material costing $9,000 was input in a period. Conversion costs for this period were $11,970 and losses, which have a scrap value of $1.50, are expected at a rate of 10% of input. There were no opening or closing inventories and output for the period was 2,900 units.What was the output valuation?

A

$20,271

B

$20,520

C

$20,970

D

$22,040

The following information relates to a company's polishing process for the previous period.

Output to finished goods???????????????? ?5,408 units valued at $29,744

Normal loss????????????????????????????????????? ?276 units

Actual loss????????????????????????????????????? ?112 units

All losses have a scrap value of $2.50 per unit and there was no opening or closing work in progress. What was the value of the input during the period?

A

$28,842

B

$29,532

C

$29,744

D

$30,434

Which of the following statements about process losses are correct?

(i) Units of normal loss should be valued at full cost per unit

(ii) Units of abnormal loss should be valued at their scrap value

A

(i) only

B

(ii) only

C

Both of them

D

Neither of them

Which of the following statements is/are correct?(i) A by-product is a product produced at the same time as other products which has a relatively low volume compared with the other products(ii) Since a by-product is a saleable item it should be separately costed in the process account, and should absorb some of the process costs(iii) Costs incurred prior to the point of separation are known as common or joint costs

A

(i) and (ii)

B

(i) and (iii)

C

(ii) and (iii)

D

(iii) only