Chapter4-5习题_F2_ACCA英国注册会计师

A total cost is described as staying the same over a certain activity range and then increasing but remaining stable over a revised activity range in the short term. What type of cost is this?

A

A fixed cost

B

A variable cost

C

A semi-variable cost

D

A stepped fixed cost

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?

A

$25

B

$30

C

$35

D

$40

The following diagram represents the behaviour of one element of cost：Which ONE of the following statements is consistent with the above diagram?

A

Annual factory power cost where the electricity supplier sets a tariff based on a fixed charge plus a constant unit cost for consumption but subject to a maximum annual charge.

B

Weekly total labour cost when there is a fixed wage for a standard 40 hour week but overtime is paid at a premium rate

C

Total direct material cost for a period if the supplier charges a lower unit cost on all units once a certain quantity has been purchased in that period.

D

Total direct material cost for a period where the supplier charges a constant amount per unit for all units supplied up to a maximum charge for the period.

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?

A

$0.80

B

$1.20

C

$1.25

D

$2.00

When total purchases of raw material exceed 30,000 units in any one period then all units purchased, including the initial 30,000, 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

B

C

D

The total cost of production for two levels of activity is as follows：

Level 1 Level 2

Production (units) 3,000 5,000

Total cost ($) 6,750 9,250

The variable production cost per unit and the total fixed production cost both remain constant in the range of activity shown.

What is the level of fixed costs?

A

$2,000

B

$2,500

C

$3,000

D

$3,500

The following question is taken from the December 2011 exam paper.

The following shows the total overhead costs for given levels of a company's total output.

Cost Output

$ Units

4,000 1,000

7,000 2,000

10,000 3,000

9,500 4,000

A step up in fixed costs of $500 occurs at an output level of 3,500 units.

What would be the variable overhead cost per unit (to the nearest $0.01) using the high-low technique?

A

$1.67per unit

B

$1.87per unit

C

$2.75per unit

D

$3.00 per unit

Pliant pic produces cars and motorbikes. The company is split into four different divisions:

Car sales division - this department's manager has been given responsibility for selling the cars, as well as keeping control of the division's costs.

Motorbike sales division - this department's manager has been given responsibility for selling the motorbikes as well as controlling divisional costs. In addition, he has been told to plan what assets he should purchase for the coming year.

Manufacturing division - this division makes the cars and bikes and passes them to the finishing division. The divisional manager is only responsible for controlling the division's costs.

Finishing division - this division tests the cars and cleans them ready to be sold. They transfer the goods to the sales divisions and charge the sales divisions a set price, which is set by the finishing division's manager. The manager is also responsible for managing the division’s costs as well as the investment in divisional assets.Are these centres being operated as a cost, profit or investment centre?

Division Cost centre Profit centre Investment centre

Car sales

Motorbike sales

Manufacturing

Finishing

Gilbert pic is a furniture manufacturer. How would he classify the following costs?

Cost Fixed Variable Semi-variable

Director’s salary

Wood

Rent of factory

Phone bill - includes a line rental

Factory workers wage

Bytes Limited operates an IT consultancy business and uses a coding system for its elements of cost (materials, labour or overheads) and then further classifies each element by nature (direct or indirect cost):

Element of cost Code Nature of cost Code

Materials A Direct 100

Indirect 200

Labour B Direct 100

Indirect 200

Overheads C Direct 100

Indirect 200

What would the codes be for the following costs?

Cost Code

Salary of trainee IT consultant

Planning costs to renew lease of the office

Wages of the office manager

Cleaning materials used by cleaner

快速查题-ACCA英国注册会计师试题