快速查题-ACCA英国注册会计师试题

Last year, Bryan Air carried excess baggage of 250,000 kg over a distance of 7,500 km at a cost of $3,750,000 for the extra fuel.What is the cost per kg-km?

The following question is taken from the December 2012 exam paper.

A truck delivered sand to two customers in a week. The following details are available.

Customer                         Weight of goods delivered (kilograms)                          500 (kilograms)

X                                                     500                                                                         200

Y                                                    180                                                                         1,200

                                                       680                                                                        1,400

The truck cost $3,060 to operate in the week. Each customer delivery was carried out separately, and the truck made no other deliveries in the week.What is the cost per kilogram/kilometre of sand delivered in the week (to the nearest $0.001)?

Last month a manufacturing company's profit was $2,000, calculated using absorption costing principles. If marginal costing principles had been used, a loss of $3,000 would have occurred. The company's fixed production cost is $2 per unit. Sales last month were 10,000 units.

What was last month's production (in units}?

      ________units

When opening inventory was 8,500 litres and closing inventory was 6,750 litres, a firm had a profit of $62,100 using marginal costing.

Assuming that the fixed overhead absorption rate was $3 per litre, what would be the profit using absorption costing?

  $______

A company had opening inventory of 48,500 units and closing inventory of 45,500 units. Profits based on marginal costing were $315,250 and on absorption costing were $288,250. What is the fixed overhead absorption rate per unit?

Which of the following are acceptable bases for absorbing production overheads? (i) Direct labour hours(ii) Machine hours(iii) As a percentage of the prime cost(iv) Per unit

Under absorption costing, the total cost of a product will include:

A company has established a marginal costing profit of $72,300. Opening inventory was 300 units and closing inventory is 750 units. The fixed production overhead absorption rate has been calculated as $5/unit.What was the profit under absorption costing?

A company produces and sells a single product whose variable cost is $6 per unit.Fixed costs have been absorbed over the normal level of activity of 200,000 units and have been calculated as $2 per unit.The current selling price is $10 per unit.How much profit is made under marginal costing if the company sells 250,000 units?

A company which uses marginal costing has a profit of $37,500 for a period. Opening inventory was 100 units and closing inventory was 350 units.The fixed production overhead absorption rate is $4 per unit.What is the profit under absorption costing?