篩選結(jié)果 共找出469題

Which of the following would be considered a service industry?

(i) An airline company

(ii) A railway company

(iii) A firm of accountants

A

(i) and (ii) only

B

(i) and (iii) only

C

(i), (ii) and (iii)

D

(ii) and (iii) only

?The following information relates to a management consultancy organisation:??

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

Salary cost per hour for senior consultants?????????????????????? ?40

Salary cost per hour for junior consultants?????????????????????????25

Overhead absorption rate per hour applied to all hours???? 20

The organisation adds 40% to total cost to arrive at the final fee to be charged to a client. Assignment number 789 took 54 hours of a senior consultant's time and 110 hours of junior consultants'??time.??What is the final fee to be charged for Assignment 789???

A

$6,874

B

$10,696

C

$11,466

D

$12,642

A company operates a job costing system. Job number 1012 requires $45 of direct materials and $30 of direct labour. Direct labour is paid at the rate of $7.50 per hour. Production overheads are absorbed at a rate of $12.50 per direct labour hour and non-production overheads are absorbed at a rate of 60% of prime cost.What is the total cost of job number 1012?

A

$170

B

$195

C

$200

D

$240

Last year, Bryan Air carried excess baggage of 250,000 kg over a distance of 7,500 km at a cost of $3,750,000 for the extra fuel.What is the cost per kg-km?

A

$0.002 per kg-km

B

$2.00 per kg-km

C

$33.33 per kg-km

D

$500.00 per kg-km

The following question is taken from the December 2012 exam paper.

A truck delivered sand to two customers in a week. The following details are available.

Customer???????????????????????? Weight of goods delivered (kilograms)????????????????????????? 500 (kilograms)

X???????????????????????????????????????????????????? 500???????????????????????????????????????????????????????????????????????? 200

Y?????????????????????????????????????????????????? ?180?????????????????????????????????????????????????????????????????????????1,200

???????????????????????????????????????????????????????680????????????????????????????????????????????????????????????????????????1,400

The truck cost $3,060 to operate in the week. Each customer delivery was carried out separately, and the truck made no other deliveries in the week.What is the cost per kilogram/kilometre of sand delivered in the week (to the nearest $0.001)?

A

$0.003

B

$0.010

C

$2.186

D

$4.500

Last month a manufacturing company's profit was $2,000, calculated using absorption costing principles. If marginal costing principles had been used, a loss of $3,000 would have occurred. The company's fixed production cost is $2 per unit. Sales last month were 10,000 units.

What was last month's production (in units}?

????? ________units

When opening inventory was 8,500 litres and closing inventory was 6,750 litres, a firm had a profit of $62,100 using marginal costing.

Assuming that the fixed overhead absorption rate was $3 per litre, what would be the profit using absorption costing?

? $______

What is the EOQ for raw material Y?

A

438

B

800

C

1,200

D

3,795

What is the total annual cost of purchasing, ordering and holding inventory of raw material Y?

A

$3,849,600

B

$3,850,400

C

$3,853,600

D

$3,854,400

The supplier has offered Point a discount of 1% on the purchase price if each order placed is for 2,000 units.What is the total annual saving to Point of accepting this offer?

A

$29,280

B

$30,080

C

$37,200

D

$38,000