篩選結(jié)果 共找出469題

A production worker is paid a salary of $650 per month, plus an extra 5 cents for each unit produced during the month. How is this type of labour cost best described?

A

A variable cost

B

A fixed cost

C

A step cost

D

A semi-variable cost

What type of cost is supervisor salary costs, where one supervisor is needed for every ten employees added to the staff?

A

A fixed cost

B

A variable cost

C

A mixed cost

D

A step cost

The following information for advertising and sales has been established over the past six months：

?????? Month????????????????????????? Sales revenue??????????????? ????? ?Advertising expenditure

??????????????????????????????????????????????? $'000???????????????????????????????????????? $'000

????????? 1??????????????????????????????????? 155????????????????????????????????????????????? ?3

??????????2??????????????????????????????????? 125???????????????????????????????????????????? ?2.5

????????? 3??????????????????????????????????? 200?????????????????????????????????????????????? 6

????????? 4??????????????????????????????????? 175???????????????????????????????????????????? 5.5

????????? 5????????????????????????????????????150???????????????????????????????????????????? ?.5

???????? ?6????????????????????????????????? ? 225??????????????????????????????????????????? ?6.5

Using the high-low method which of the following is the correct equation for linking advertising and sales from the above data?

A

Sales revenue = 62,500 + (25 x advertising expenditure)

B

Advertising expenditure = - 2,500 + (0.04 x sales revenue)

C

Sales revenue = 95,000 + (20 x advertising expenditure)

D

Advertising expenditure = - 4,750 + (0.05 x sales revenue)

A total cost is described as staying the same over a certain activity range and then increasing but remaining stable over a revised activity range in the short term. What type of cost is this?

A

A fixed cost

B

A variable cost

C

A semi-variable cost

D

A stepped fixed cost

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?

The following diagram represents the behaviour of one element of cost：Which ONE of the following statements is consistent with the above diagram?

A

Annual factory power cost where the electricity supplier sets a tariff based on a fixed charge plus a constant unit cost for consumption but subject to a maximum annual charge.

B

Weekly total labour cost when there is a fixed wage for a standard 40 hour week but overtime is paid at a premium rate

C

Total direct material cost for a period if the supplier charges a lower unit cost on all units once a certain quantity has been purchased in that period.

D

?Total direct material cost for a period where the supplier charges a constant amount per unit for all units supplied up to a maximum charge for the period.

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

When total purchases of raw material exceed 30,000 units in any one period then all units purchased, including the initial 30,000, 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




The total cost of production for two levels of activity is as follows：

????????????????????????????????????????????? Level 1?????????????????????????? Level 2

Production (units)???????????????? ?3,000???????????????????????????? 5,000

Total cost ($)?????????????????????? ??6,750???????????????????????????? 9,250

The variable production cost per unit and the total fixed production cost both remain constant in the range of activity shown.

What is the level of fixed costs?

A

$2,000

B

$2,500

C

$3,000

D

$3,500

The following question is taken from the December 2011 exam paper.

The following shows the total overhead costs for given levels of a company's total output.

Cost??????????????????? ?Output

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

?4,000???????????????????1,000

?7,000?????????????????? 2,000

10,000?????????????? ? ?3,000

?9,500?????????????????? 4,000

A step up in fixed costs of $500 occurs at an output level of 3,500 units.

What would be the variable overhead cost per unit (to the nearest $0.01) using the high-low technique?

A

$1.67per unit

B

$1.87per unit

C

$2.75per unit

D

$3.00 per unit