篩選結(jié)果 共找出525題

?A company makes and sells product X and product Y. Twice as many units of product Y are?made and sold as that of product X. Each unit of product X makes a contribution of $10 and?each unit of product Y makes a contribution of $4. Fixed costs are $90,000.?

What is the total number of units which must be made and sold to make a profit of?$45,000??

A

?7,500?

B

?22,500?

C

?15,000?

D

?16,875?

?Betis Limited is considering changing the way it is structured by asking its employed staff to?become freelance.? Employees are currently paid a fixed salary of $240,000 per annum, but?would instead be paid $200 per working day.? On a typical working day, staff can produce?40 units. Other fixed costs are $400,000 pa.??

The selling price of a unit is $60 and material costs are $20 per unit.?

What will be the effect of the change on the breakeven point of the business and the?level of operating risk??

A

?The breakeven point reduces by 6,000 units and the operating risk goes down?

B

?The breakeven point reduces by 4,571 units and the operating risk goes down?

C

?The breakeven point reduces by 4,571 units and the operating risk goes up?

D

?The breakeven point reduces by 6,000 units and the operating risk goes up?

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A company is preparing its production overhead budgets and determining the apportionment of those overheads to products. Cost centre expenses and related information have been budgeted as follows.

???????

1

【論述題】

Using the direct apportionment to production departments method and bases of apportionment which you consider most appropriate from the information provided, calculate overhead totals for the three production departments.

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A production department has a budgeted production overhead of $180,000 and budgeted activity of?45,000 machine hours. Overheads are absorbed on a machine hour basis.?

Required?

Calculate the under-/over-absorbed overhead, and note the reasons for the under-/over-absorption in the?following circumstances.?

2

【論述題】

?Actual overheads cost $170,000 and 45,000 machine hours were worked.?

VPS is a large manufacturing business that is introducing an activity based costing system?into its business. VPS ships components via its own logistics operation to its central?manufacturing centre in Glasgow from a wide variety of locations. It is attempting to?identify the correct cost driver for the cost pool called ‘component handling’.?

Which of the following would be the correct figure to use??

A

Average components per unit?

B

?Total number of components shipped?

C

?Average distance travelled by a component?

D

Total components-distance travelled?

A company which makes two products, Alpha and Zeta, uses activity-based costing to?absorb its overheads. It has recently identified a new overhead cost pool for inspection?costs and has decided that the cost driver is the number of inspections.

?The following information has been provided:??

Total inspection costs? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? $250,000??

? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? Alpha? ? ? ? ? ? ? ? ? ? ? ?? ?Zeta?

Production volume (units)? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 2,500? ? ? ? ? ? ? ? ? ? ? ? ?8,000?

Machine hours per unit? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?1? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 1.5?

Units per batch? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 500? ? ? ? ? ? ? ? ? ? ? ? ? 1,000?

Inspections per batch? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 4? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?1?

What is the inspection cost per unit for product Alpha??

A

?$23.81?

B

?$17.24?

C

?$71.43?

D

?$80.00?

The following are all steps in the implementation of the target costing process for a?product:?

(1) Calculate the target cost.?

(2) Calculate the estimated current cost based on the existing product specification.?

(3) Set the required profit.?

(4) Set the selling price.?

(5) Calculate the target cost gap.?

Which of the following represents the correct sequence if target costing were to be used??

A

?(1), (2), (3), (4), (5)?

B

?(2), (3), (4), (1), (5)?

C

?(4), (3), (1), (2), (5)?

D

?(4), (5), (3), (1), (2)?

?In target costing, which of the following would be a legitimate strategy to reduce a cost?gap for a product that existed in a competitive industry with demanding shareholders??

A

?Increase the selling price?

B

?Reduce the expectation gap by reducing the selling price?

C

?Reducing the desired margin on the product?

D

?Mechanising production in order to reduce average production cost?

?A manufacturing company which produces a range of products has developed a budget for?the life-cycle of a new product, P. The information in the following table relates exclusively?to product P:??

? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?Lifetime total? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ??Per unit?

Design costs? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?$800,000?

Direct manufacturing costs? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?$20?

Depreciation costs? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?$500,000

?Decommissioning costs? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? $20,000?

Machine hours? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?4?

Production and sales units? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?300,000

?The company’s total fixed production overheads are budgeted to be $72 million each year?and total machine hours are budgeted to be 96 million hours. The company absorbs?overheads on a machine hour basis.?

What is the budgeted life-cycle cost per unit for product P??

A

?$24.40?

B

?$25.73?

C

?$27.40?

D

?$22.73?

A company has produced the following information for a product it is about to launch:?

Units? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 2,000? ? ? ? ? ? ? ? ? ? ?5,000? ? ? ? ? ? ? ? ? 7,000?

Variable production cost per unit? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?$2.30? ? ? ? ? ? ? ? ? ?? $1.80? ? ? ? ? ? ? ? ? ?$1.20

?Fixed production costs? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?$3,000? ? ? ? ? ? ? ? ? ?$3,500? ? ? ? ? ? ? ? $4,000

?Variable selling cost per unit? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? $0.50? ? ? ? ? ? ? ? ? ? ? ?$0.40? ? ? ? ? ? ? ??$0.40?

Fixed selling costs? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?$1,500? ? ? ? ? ? ? ? ? ? $1,600? ? ? ? ? ? ? ?$1,600

?Administrative costs? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? $700? ? ? ? ? ? ? ? ? ? ? ? $700? ? ? ? ? ? ? ? ? $700?

What is the life-cycle cost per unit?? ??

A

?$2.81?

B

?$2.32?

C

?$3.22?

D

?$3.07?