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The following data relate to the overhead expenditure of contract cleaners at two activity levels:Square metres cleaned 12,750 15,100Overheads $73,950 $83,585Using the high-low method, what is the estimate of the overhead cost if 16,200 square metres are to be cleaned?

A

$88,095

B

$89,674

C

$93,960

D

$98,095

A company manufactures and sells toys and incurs the following three costs:(i) Rental of the finished goods warehouse(ii) Depreciation of its own fleet of delivery vehicles(iii) Commission paid to sales staff.Which of these are classified as distribution costs?

A

(i) and (ii) only

B

(i) and (iii) only

C

(ii) and (iii) only

D

(i), (ii) and (iii)

A company incurs the following costs at various activity levels:

?? ??Total cost?????????????????? Activity level

????????????? $??????????????????????????? Units

????????? 250.000????????????????? ? 5,000

???????? 312,500?????????????????? ? 7,500

???????? 400.000?????????????????? ?10,000

Using the high-low method what is the variable cost per unit?

A

$25

B

$30

C

$35

D

?$40

An organisation manufactures a single product. The total cost of making 4,000 units is $20,000 and the total cost of making 20,000 units is $40,000. Within this range of activity the total fixed costs remain unchanged.What is the variable cost per unit of the product?

A

$0.80

B

$1.20

C

$1.25

D

$2.00

The total materials cost of a company is such that when total purchases exceed 15,000 units in any period, then all units purchased, including the first 15,000, are invoiced at a lower cost per unit.Which of the following graphs is consistent with the behaviour of the total materials cost in a period?

A




B




C




D




A supplier of telephone services charges a fixed line rental per period. The first 10 hours of telephone calls by the customer are free, after that all calls are charged at a constant rate per minute up to a maximum, thereafter all calls in the period are again free.Which of the following graphs depicts the total cost to the customer of the telephone services in a period?

A




B




C




D




The following production and total cost information relates to a single product organisation for the last three months:

Month?????? ?Production????????? Total cost

??????????????????? ?units???????????????????????? ?$

? 1???????????????? 1,200??????????????? ?66,600

?? 2??????????????? 900???????????????????? 58,200

?? 3?????????????? 1,400???????????????? ?68,200

The variable cost per unit is constant up to a production level of 2,000 units per month but a step up of $6,000 in the monthly total fixed cost occurs when production reaches 1,100 units per month.What is the total cost for a month when 1,000 units are produced?

A

$54,200

B

$55,000

C

$59,000

D

$60,200

Fixed costs are conventionally deemed to be which of the following?

A

Constant per unit of output

B

Constant in total when production volume changes

C

Outside the control of management

D

Easily controlled

The following data relate to the overhead expenditure of a contract cleaners at two activity levels.

Square metres cleaned???????????????? ?13,500?????????????????????? 15,950

Overheads???????????????????????????????????? ?$84,865???????????????????? $97,850

What is the estimate of the overheads if 18,300 square metres are to be cleaned?

A

$96,990

B

$110,305

C

$112,267

D

$115,039

A company has recorded the following data in the two most recent periods.??

Total costs?????????????????????????? ?Volume of

of production???????????????????????? production

??????? $?????????????????????????????????????? Units

??? 13,500???????????????????????????????????700

???? 18,300???????????????????????????????? 1,100

What is the best estimate of the company's fixed costs per period??

A

$13,500

B

$13,200

C

$5,100

D

$4,800