快速查题-ACCA英国注册会计师试题
ACCA英国注册会计师
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HG plc manufactures four products. The unit cost, selling price and bottleneck resource details per unit are as follows.
Assuming that labour is a unit variable cost, if budgeted unit sales are in the ratio W : 2, X : 3, Y : 3, Z : 4 and monthly fixed costs are budgeted to be $15,000, the number of units of W that would be sold per month at the budgeted breakeven point is nearest to:
Co X makes two products Y and Z, which it sells in the ratio 4:2. (This ratio is based on the sales revenue.) The sales prices and variables costs of Y and Z are as follows:
Sales price Variable costs
Y $61 $42
Z $95 $63
Fixed costs for the business are $200,000.
What is the breakeven revenue for the business (to the nearest whole number)?
This question appeared in the June 2015 exam.
The following information is available for a manufacturing company which produces multiple products:
(1) The product mix ratio
(2) Contribution to sales ratio for each product
(3) General fixed costs
(4) Method of reapportioning general fixed costs
Which of the above are required in order to calculate the breakeven sales revenue for the company?
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.
P CO makes two products – P1 and P2 – budgeted details of which are as follows:
P1 P2
$ $
Selling price 10.00 8.00
Cost per unit: Direct materials 3.50 4.00
Direct labour 1.50 1.00
Variable overhead 0.60 0.40
Fixed overhead 1.20 1.00
Profit per unit 3.20 1.60
Budgeted production and sales for the year ended 30 November 2015 are:
Product P1 10,000 units
Product P2 12,500 units
The fixed overhead costs included in P1 relate to apportionment of general overhead costs only. However P2 also includes specific fixed overheads totalling $2,500.
If only product P1 were to be made, how many units (to the nearest unit) would need to be sold in order to achieve a profit of $60,000 each year?
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 CS ratio for a business is 0.4 and its fixed costs are $1,600,000. Budget revenue has been set at 6 times the amount of the fixed costs.
What is the margin of safety % measured in revenue?
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.
