快速查题-ACCA英国注册会计师试题

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

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?

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?

Which of the following would be classified as direct labour?

Which of the following describes Cost centres?

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 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?

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 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 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?