btf5a

Câu 1: The following information has been provided:

What is the inspection cost per unit of product Ay?

• 1.      $29.76

• 1.      $8.93

• $71.43

• 1.      $80.00

A company makes 2 products using the same type of materials and skilled workers. The following information is available:

Fixed costs relating to material handling amount to $100,000. The cost driver for these cost 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 A (to the nearest whole $)?

• 113

• 120

• 40

• 105

The selling price of product Z is set to be $250 for each unit and sales for the coming year are expected to be 500 units. The company

requires a return of 15% in the coming year on its investment of $350,000 in product Z.

What is the target cost for each unit of Z for the coming year?

        Select from the list as appropriate.

• 105

• 145

• 212.5

• 250

Dimo Co. want to calculate a target for a new product ,X.

The price of X will be set at $20,950. The company requires a 12% profit margin on sales.

What is the target cost?

• 18436

• 18705

• 20950

• 23464

Domi Co. is in the process of introducing a new product, Z.

The target selling price has been set at $78 per unit in order to achieve the required sales volume. Costs estimate have been prepared based on the proposed product specification.

The target profit margin for the product is 30% of the target selling price

• 1.15

• 3.65

• 3.9

• 4.9

Câu 13:Information in the following table relates exclusively to product X:

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 amachine hours basis.

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

• 25.08

• 25.15

• 27.33

• 27.4

: BL Co. is about to start developing a new product for launch in its existing market. They have forecast  sales of 30,000 units and the marketing department suggest a selling price of $45/unit. The company seeks to make a make-up of 40% product cost. It is estimated that the lifetime costs of the product will be as follows:

Design and development costs $45,000

Manufacturing costs $15/unit

Plant decommissioning costs $30,000

The company estimates that if it were to spent an additional $15,000 on designs, manufacturing costs/unit could be reduced

• 17.5

• 18

• 23.5

• 24

Câu 18: The following information relates to the expected cost of a new product over its expected three-year life.

What is the expected average life cycle cost per unit?

• 42.8

• 43.3

• 44.6

• 45.1

Q71: The following information is given about standard and actual material costs during one month for a production process.

What was the materials mix variance?

• A.   880(F)

• A.    880 (A)

• A.    1,090 (F)

• . 1,090 (A)

Q72: The following information is given about standard and actual material costs during one month for a production process.

What was the materials mix variance?

• 270F

• 270A

• 271F

• 271A