快速查题-ACCA英国注册会计师试题

 Prepare a contribution breakeven chart for 20X3 assuming that 50% of sales are 'own label' and 50% are of the BD brand. 

 Comment on the positions shown by the charts and your calculations and discuss what other factors management should consider before making a decision. 

A company makes a single product with the following data:  

                                                                                      $                           $ 

Selling price                                                                                           25 

Material                                                                        5 

Labour                                                                         7 

Variable overhead                                                     3 

Fixed overhead                                                          4  

                                                                                                                 (19) 

                                                                                                                 ––– 

Profit per unit                                                                                           6  

                                                                                                                 ––– 

Budgeted output is 30,000 units. 

In relation to this data, which of the following statements is correct? 

The management accountant of Caroline plc has calculated the firm’s breakeven point from the following data: 

Selling price per unit                                                   $20 

Variable costs per unit                                                 $8 

Fixed overheads for next year                               $79,104 

It is now expected that the product’s selling price and variable cost will increase by 8% and 5.2% respectively. 

These changes will cause Caroline’s breakeven point for next year to:  

 Edward sells two products with selling prices and contributions as follows: 

Edwards’s fixed costs are $1,400,000 per year. 

What is Edwards’s current breakeven revenue to the nearest $? 

Edward sells two products with selling prices and contributions as follows:  

Edwards’s fixed costs are $1,400,000 per year.

 Edward now anticipates that more customers will buy the cheaper product G and that budgeted sales will be 150,000 units for each product. 

If this happens what would happen to the breakeven revenue? 

The following breakeven chart has been drawn for a company’s single product: 

Which of the following statements about the product are correct?

 (i) The product’s selling price is $10 per unit. 

(ii) The product’s variable cost is $8 per unit. 

(iii) The product incurs fixed costs of $30,000 per period. 

(iv) The product earns a profit of $70,000 at a level of activity of 10,000 units. 

 C/S ratio = P/V ratio × 100

Which of the following is not a major assumption of breakeven analysis?