快速查题-ACCA英国注册会计师试题

TIM produces and sells two products, the MK and the KL. The organisation expects to sell 1 MK for every 2 KLs and have monthly sales revenue of $150,000. The MK has a C/S ratio of 20% whereas the KL has a C/S ratio of 40%. Budgeted monthly fixed costs are $30,000.  

Required 

What is the budgeted breakeven sales revenue? 

Refer back to the information in the paragraph following Question: C/S ratio for multiple products. 

Suppose the organisation in question has fixed costs of $100,000, and wishes to earn total contribution of $200,000. 

Required 

What level of revenue must be achieved? 

Sutton produces four products. Relevant data is shown below for period 2.

                                                                           Product M                  Product A                  Product R                Product P 

C/S ratio                                                                 5%                             10%                             15%                        20% 

Maximum sales value                                     $200,000                  $120,000                    $200,000               $180,000 

Minimum sales value                                        $50,000                     $50,000                      $20,000                  $10,000 

The fixed costs for period 2 are budgeted at $60,000. 

Required 

Fill in the blank in the sentence below. 

The lowest breakeven sales value, subject to meeting the minimum sales value constraints, is $........….. 

 Fill in the blanks.  

Breakeven point in units for a multi-product organisation = Total fixed costs divided by ___________ .  

Breakeven point in sales revenue for a multi-product organisation = Total fixed costs divided by _________. 

 Fill in the blanks. 

​​​​​​​

 Mark the following on the breakeven chart below.

 • Profit                                             • Variable costs

 • Sales revenue                            • Fixed costs

 • Total costs                                   • Breakeven point

 • Margin of safety 

​​​​​​​

 Mark the following on the P/V chart below.

 • Breakeven point                                • Contribution

 • Fixed costs                                         • Profit 

 Choose the appropriate words from those highlighted and fill in the blanks. 

When showing multiple products individually on a P/V chart, the products are shown from left to right/right to left in order of increasing/decreasing size of C/S ratio. The line joining the two ends of the dotted line (which shows_________.) indicates _______ 

 The theory of constraints is an approach to production management, which aims to maximise sales revenue less: