快速查題-ACCA英國注冊會計師試題

A company which uses marginal costing has a profit of $37,500 for a period. Opening inventory was 100 units and closing inventory was 350 units.The fixed production overhead absorption rate is $4 per unit.What is the profit under absorption costing?

A company manufactures and sells a single product. For this month the budgeted fixed production overheads are $48,000, budgeted production is 12,000 units and budgeted sales are 11,720 units.The company currently uses absorption costing.If the company used marginal costing principles instead of absorption costing for this month, what would be the effect on the budgeted profit?

The following data relate to two output levels of a department:

Machine hours???????????????????????? 17,000??????????????????????? ?18,500

Overheads???????????????????????????????$246,500???????????????????? $251,750

What is the amount of fixed overheads?

??? $? O

P Harrington is a golf ball manufacturer. Classify the following costs by nature {direct or indirect) in the table below.

??????????????? Cost??????????????????????????????????????????? ?? Direct????????? ???????? Indirect

Machine operators wages??

Supervisors wages??

Resin for golf balls??

Salesmen's salaries??

George pic makes stationery. How would he classify the following costs?

Cost???????????????????????????????????????????????????? ???????? Production???????????????????? Administration???????????????????? ?Distribution

Purchases of plastic to make pens???

Managing director's bonus???

Depreciation of factory machinery???

Salaries of factory workers??

Insurance of sales team cars???

Camberwell runs a construction company. Classify the following costs by nature (direct or indirect) in the table below.

Cost????????????????????????????????????????????????????????????????? Direct???????????????? Indirect

Bricks??

Plant hire for long term contract??

Builders' wages??

Accountants' wages??

A fixed cost - when the vertical axis represents cost incurred.

A linear variable cost - when the vertical axis represents cost per unit

A semi-variable cost - when the vertical axis represents cost incurred.