篩選結(jié)果 共找出60題

Which of the following costs would NOT be classified as a production overhead cost in a food processing company?

A

The cost of renting the factory building

B

The salary of the factory manager

C

The depreciation of equipment located in the materials store

D

The cost of ingredients

There is to be an increase next year in the rent from $12,000 to $14,000 for a warehouse used to store finished goods ready for sale. What will be the impact of this increase on the value of inventory manufactured and held in the warehouse?

A

an increase of $14,000

B

a decrease of $14,000

C

no change

D

an increase of $2,000

The diagram represents the behaviour of a cost item as the level of output changes:Which ONE of the following situations is described by the graph?



A

Discounts are received on additional purchases of material when certain quantities are purchased.

B

Employees are paid a guaranteed weekly wage, together with bonuses for higher levels of production

C

A licence is purchased from the government that allows unlimited production

D

?Additional space is rented to cope with the need to increase production

Which of the following would be classified as direct labour?

A

?Personnel manager in a company servicing cars

B

Bricklayer in a construction company

C

General manager in a DIY shop

D

Maintenance manager in a company producing cameras

Which of the following describes Cost centres?

A

units of product or service for which costs are ascertained

B

amounts of expenditure attributable to various activities

C

functions or locations for which costs are ascertained

D

a section of an organisation for which budgets are prepared and control exercised

A kitchen fitting company receives an invoice for sub-contractors who were used to connect the gas supply to a cooker installed in a new kitchen. How would this invoice be classified?

A

Direct expenses

B

Indirect expenses

C

Direct labour

D

Indirect labour

A manufacturing company has four types of cost (identified as Tl, T2, T3 and T4).

The total cost for each type at two different production levels is:

Cost type??????????????????????????? Total cost for 125 units?????????????????? ?? ?Total cost for 180 units?

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

?????? T1???????????????????????????????????????????? 1,000???????????????????????????????????????????????????? 1,260

???????T2???????????????????????????????????????????? 1,750??????????????????????????????????????????????????????2,520

?????? T3????????????????????????????????????????????? 2,475??????????????????????????????????????????????????? ?2,826

???????T4???????????????????????????????????????????? ?3,225???????????????????????????????????????????????????? 4,644

Which two cost types would be classified as being semi-variable?

A

T1 and T3

B

T1 and T4

C

T2 and T3

D

T2 and T4

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