快速查题-ACCA英国注册会计师试题

For a product that has a positive unit contribution^ which of the following events would tend to increase total contribution by the greatest amount?

A company calculates the prices of jobs by adding overheads to the prime cost and adding 30% to total costs as a mark up. Job number Y256 was sold for $1,690 and incurred overheads of $694. What was the prime cost of the job?

A company operates a job costing system.

The estimated costs for job 173 are as follows.

Direct materials                      5 metres @ $20 per metre

Direct labour                            14 hours @ $8 per hour

Variable production overheads are recovered at the rate of $3 per direct labour hour.

Fixed production overheads for the year are budgeted to be $200,000 and are to be recovered on the basis of the total of 40,000 direct labour hours for the year.

Other overheads, in relation to selling, distribution and administration, are recovered at the rate of $80 per job. What is the total cost of job 173?

The following items may be used in costing batches. (i) Actual material cost(ii) Actual manufacturing overheads(iii) Absorbed manufacturing overheads(iv) Actual labour costWhich of the above are contained in a typical batch cost?

Which of the following would be appropriate cost units for a passenger coach company? (i) Vehicle cost per passenger-kilometre (ii) Fuel cost for each vehicle per kilometre (iii) Fixed cost per kilometre

The following information is available for a hotel company for the latest thirty day period.Number of rooms available per night 40Percentage occupancy achieved 65%Room servicing cost incurred $3,900What was the room servicing cost per occupied room-night last period, to the nearest cent?

Annie is to set up a small hairdressing business at home. She anticipates working a 35-hour week and taking four weeks' holiday per year. Her expenses for materials and overheads are expected to be $3,000 per year, and she has set herself a target profit of $18,000 for the first year.Assuming that only 90% of her working time will be chargeable to clients, what price should she charge for a 'colour and cut' which would take 3 hours?

Which of the following is NOT a characteristic of service costing?

Which of the following would be considered a service industry?(i) An airline company(ii) A railway company(iii) A firm of accountants

Which of the following are likely to use service costing?(i) A college (ii) A hotel (iii) A plumber