快速查题-ACCA英国注册会计师试题

 Fill in the blanks. 

The shadow price of a scarce resource indicates the amount by which contribution would ...............  if an organisation were deprived of one unit of the resource. The shadow price only applies while the extra unit of resource can be obtained at its .................  cost. 

 KP makes 2 products, the K and the P.  

                                                                  K                        P  

                                                                  $                         $ 

Selling price                                          160                    98 

Mat C                                                         20                      0 

Mat D                                                         20                    20 

Labour                                                      60                     40 

Fixed costs per unit                                15                     10 

Labour is in short supply and KP have only 21,000 hours available per month. Labour is paid $20 per hour. 

What is the maximum contribution they can earn in the month? 

Determine the optimal production plan for the four-week period ending 30 June 20X0, assuming that RAB is seeking to maximise the profit earned. You should use a linear programming graph, identify the feasible region and the optimal point and accurately calculate the maximum profit that could be earned using whichever equations you need. 

 Explain the meaning of a shadow price and calculate the shadow price of qualified researcher time. 

Which of the following conditions must be true for a price discrimination policy to be sensible? 

 A product has a prime cost of $12, variable overheads of $3 per unit and fixed overheads of $6 per unit. 

Which pricing policy gives the highest price? 

 If the demand for a product is 5,000 units when the price is $400 and 6,000 units when price is $380, what is the optimal price to be charged in order to maximise profit if the variable cost of the product is $200? 

The following price and demand combinations have been given: 

P1 = 400, Q1 = 5,000 

P2 = 380, Q2 = 5,500 

The variable cost is a constant $80 per unit and fixed costs are $600,000 pa.  

What is the demand function? 

 If F Co choose to prioritise the manufacture of Product A, calculate the value (in $) of the maximum net profit using throughput analysis.