快速查题-ACCA英国注册会计师试题

A company makes two products, X and Y, with the same machines and the same direct labour workforce. The following information is available for the next budget period. 

During the period there will be a maximum of 20,000 machine hours and 48,000 direct labour hours available, and these resources could be limiting factors on output and sales. If linear programming is used to determine the optimum production quantities of Product X and Product Y, which one of the following would be a constraint in the linear programming model? 

A company manufactures three products using different amounts of the same grade of labour, which is in short supply. The following budgeted data relates to the products: 

What order should the products be manufactured in to ensure that profit is maximised?  

 ABC Co makes three products, budget information is provided below. 

Material A is in short supply and ABC Co only have 10,000 kgs available. Material A costs $10 per kg. 

What is the optimum production plan for ABC Co? 

TW manufactures two products, the D and the E, using the same material for each. Annual demand for the D is 9,000 units, while demand for the E is 12,000 units. The variable production cost per unit of the D is $10, that of the E $15. The D requires 3.5 kg of raw material per unit, the E requires 8 kg of raw material per unit. Supply of raw material will be limited to 87,500 kg during the year. 

A subcontractor has quoted prices of $17 per unit for the D and $25 per unit for the E to supply the product. How many of each product should TW manufacture in order to maximise profits? 

Required 

Fill in the blanks in the sentence below. 

TW should manufacture ........... units of D and .............. units of E to maximise profits. 

What are the constraints in the situation facing WX Co? 

How can the constraint facing the Shaping Department be written as an inequality? 

 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.