快速查题-ACCA英国注册会计师试题
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This question appeared in the June 2015 exam.
A company predicted that the learning rate for production of a new product would be 80%. The actual learning rate was 75%. The following possible reasons were stated for this:
(1) The number of new employees recruited was lower than expected
(2) Unexpected problems were encountered with production
(3) Unexpected changes to Health and Safety laws meant that the company had to increase the number of breaks during production for employees.
Which of the above reasons could have caused the difference between the expected rate of learning and the actual rate of learning?
This objective test question contains a question type which will only appear in a computer-based exam, but this question provides valuable practice for all students whichever version of the exam they are taking.
The budgeted electricity cost for a business is $30,000 based upon production of 1,000 units. However if 1,400 units were to be produced the budgeted cost rises to $31,600.
Using the high/low approach what would be the budgeted electricity cost if 2,100 units were to be produced?
This objective test question contains a question type which will only appear in a computer-based exam, but this question provides valuable practice for all students whichever version of the exam they are taking.
The time for the first unit produced was 100 hours. The time for the second unit was 90 hours.
What is the learning rate?
This objective test question contains a question type which will only appear in a computer-based exam, but this question provides valuable practice for all students whichever version of the exam they are taking.
The time for the first batch of 50 units was 500 hours. The total time for the first 16 batches of 50 units was 5,731 hours.
What is the learning rate?
This objective test question contains a question type which will only appear in a computer-based exam, but this question provides valuable practice for all students whichever version of the exam they are taking.
The time for the first batch of 50 units was 400 hours but the labour budget is the subject of a learning effect where the learning rate is 90%. The rate of pay for labour is $12 per hour.
The business had received and satisfied an order for 600 units but it has now received a second order for another 800 units.
The value of b is = –0.152
What will be the cost of this second order? (no decimals please)
This objective test question contains a question type which will only appear in a computer-based exam, but this question provides valuable practice for all students whichever version of the exam they are taking.
The times taken to produce each of the first four batches of a new product were as follows:
Batch number Time taken
1 100 minutes
2 70 minutes
3 59 minutes
4 55 minutes
What was the rate of learning closest to? (1 d.p)
A department in a large organisation wishes to develop a method of predicting its total costs in a period.
The following data have been recorded.
The total cost model for a period could be represented by what equation?
Bortamord anticipates that a 90% learning curve will apply to the production of a new item. The first item will cost $2,000 in materials, and will take 500 labour hours. The cost per hour for labour and variable overhead is $5.
You are required to calculate the total cost for the first unit and for the first eight units.
BL is planning to manufacture a new product, product A. Development tests suggest that 60% of the variable manufacturing cost of product A will be affected by a learning and experience curve. This learning effect will apply to each unit produced and continue at a constant rate of learning until cumulative production reaches 4,000 units, when learning will stop. The unit variable manufacturing cost of the first unit is estimated to be $1,200 (of which 60% will be subject to the effect of learning), while the average unit variable manufacturing cost of four units will be $405.
Required
Calculate the rate of learning that is expected to apply.
XX is aware that there is a learning effect for the production of one of its new products, but is unsure about the degree of learning. The following data relate to this product.
Time taken to produce the first unit 28 direct labour hours
Production to date 15 units
Cumulative time taken to date 104 direct labour hours
What is the percentage learning effect?