快速查题-ACCA英国注册会计师试题

An organisation manufactures a single product. The total cost of making 4,000 units is $20,000 and the total cost of making 20,000 units is $40,000. Within this range of activity the total fixed costs remain unchanged.What is the variable cost per unit of the product?

The total materials cost of a company is such that when total purchases exceed 15,000 units in any period, then all units purchased, including the first 15,000, are invoiced at a lower cost per unit.Which of the following graphs is consistent with the behaviour of the total materials cost in a period?

A supplier of telephone services charges a fixed line rental per period. The first 10 hours of telephone calls by the customer are free, after that all calls are charged at a constant rate per minute up to a maximum, thereafter all calls in the period are again free.Which of the following graphs depicts the total cost to the customer of the telephone services in a period?

The following production and total cost information relates to a single product organisation for the last three months:

Month        Production          Total cost

                     units                          $

  1                 1,200                 66,600

   2                900                     58,200

   3               1,400                  68,200

The variable cost per unit is constant up to a production level of 2,000 units per month but a step up of $6,000 in the monthly total fixed cost occurs when production reaches 1,100 units per month.What is the total cost for a month when 1,000 units are produced?

Fixed costs are conventionally deemed to be which of the following?

The following data relate to the overhead expenditure of a contract cleaners at two activity levels.

Square metres cleaned                  13,500                       15,950

Overheads                                      $84,865                     $97,850

What is the estimate of the overheads if 18,300 square metres are to be cleaned?

A company has recorded the following data in the two most recent periods.  

Total costs                            Volume of

of production                         production

        $                                       Units

    13,500                                   700

     18,300                                 1,100

What is the best estimate of the company's fixed costs per period? 

A production worker is paid a salary of $650 per month, plus an extra 5 cents for each unit produced during the month. How is this type of labour cost best described?

What type of cost is supervisor salary costs, where one supervisor is needed for every ten employees added to the staff?

The following information for advertising and sales has been established over the past six months：

       Month                          Sales revenue                       Advertising expenditure

                                                $'000                                         $'000

          1                                    155                                               3

          2                                    125                                              2.5

          3                                    200                                               6

          4                                    175                                             5.5

          5                                    150                                              .5

          6                                    225                                             6.5

Using the high-low method which of the following is the correct equation for linking advertising and sales from the above data?