快速查題-ACCA英國(guó)注冊(cè)會(huì)計(jì)師試題

Which two of the following costs are likely to rise when just in time (JIT) manufacturing is introduced??

?The ABC Company manufactures two products, Product Alpha and Product Beta. Both are?produced in a very labour-intensive environment and use similar processes. Alpha and Beta?differ by volume. Beta is a high-volume product, while Alpha is a low-volume product.?Details of product inputs, outputs and the costs of activities are as follows:?

Fixed overhead costs amount to a total of $420,000 and have been analysed as follows:??

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

Volume-related? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?100,000?

Purchasing related? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 145,000?

Set-up related? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?175,000

?Using a traditional method of overhead absorption based on labour hours, what is the?overhead cost per unit for each unit of product Beta??

The ABC Company manufactures two products, Product Alpha and Product Beta. Both are?produced in a very labour-intensive environment and use similar processes. Alpha and Beta?differ by volume. Beta is a high-volume product, while Alpha is a low-volume product.?Details of product inputs, outputs and the costs of activities are as follows:?

Fixed overhead costs amount to a total of $420,000 and have been analysed as follows:???

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

Volume-related? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?100,000?

Purchasing related? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 145,000?

Set-up related? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?175,000?

Using Activity Based Costing as method of overhead absorption, what is the overhead?cost per unit for each unit of product Alpha??

?A company makes two products using the same type of materials and skilled workers. The?following information is available:??

? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?Product A? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? Product B?

Budgeted volume (units)? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 1,000? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?2,000

Material per unit ($)? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?10? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?20

?Labour per unit ($)? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?5? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 20

?Fixed costs relating to material handling amount to $100,000. The cost driver for these?costs is the volume of material purchased.?

General fixed costs, absorbed on the basis of labour hours, amount to $180,000.?

Using activity-based costing, what is the total fixed overhead amount to be absorbed into?each unit of product B (to the nearest whole $)??

?A company is changing its costing system from traditional absorption costing based on?labour hours to Activity Based Costing. It has overheads of $156,000 which are related to?taking material deliveries.??

The delivery information about each product is below.??

Product:? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?X? ? ? ? ? ? ? ? ? ? ? ? ? ?Y? ? ? ? ? ? ? ? ? ? ? ? ?Z??

Total units required? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?1,000? ? ? ? ? ? ? ? ? 2,000? ? ? ? ? ? ? ? ? ?3,000??

Delivery size? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?200? ? ? ? ? ? ? ? ? ? ?400? ? ? ? ? ? ? ? ? ?1,000??

Total labour costs are $360,000 for 45,000 hours. Each unit of each product takes the same?number of direct hours.?

Assuming that the company uses the number of deliveries as its cost driver, what is the?increase or decrease in unit costs for Z arising from the change from Absorption Costing?to Activity Based Costing??

DRP Ltd has recently introduced an ABC system. It manufactures three products, details of?which are set out below:?

Product:? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?D? ? ? ? ? ? ? ? ? ? R? ? ? ? ? ? ? ? ? ? ? ?P??

Budgeted annual production (units)? ? ? ? ? ? ? ? ? ? ? ? 100,000? ? ? ? ?100,000? ? ? ? ? ? 50,000??

Batch size (units)? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?100? ? ? ? ? ? ? ? ???50? ? ? ? ? ? ? ? ? ? 25??

Machine set-ups per batch? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 3? ? ? ? ? ? ?? ? ? ? ?4? ? ? ? ? ? ? ? ? ? ?6?

?Purchase orders per batch? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?2? ? ? ? ? ? ? ? ? ? ? 1? ? ? ? ? ? ? ? ? ? ?1?

?Processing time per unit (minutes)? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 2? ? ? ? ? ? ? ? ? ? ? ?3? ? ? ? ? ? ? ? ? ? 3?

Three cost pools have been identified. Their budgeted costs for the year ending 30 June?2003 are as follows:??

Machine set-up costs? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?$150,000??

Purchasing of materials? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?$70,000??

Processing? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?$80,000?

What is the budgeted machine set-up cost per unit of product R??

Which of the following definitions best describes a cost driver??

?ABC recognises the complexity of modern manufacturing by the use of multiple cost pools.

Direct labour hours or direct machine hours are used to trace costs to products occurs with absorption?costing, but not with ABC.?

The cost driver for quality inspection is likely to be batch size