快速查题-ACCA英国注册会计师试题

NYE Co manufactures three standard products which it sells to several large wholesale chains. Production is highly automated and occurs in large batches. Goods are shipped to customers in slightly smaller batches. Details of a typical month's output are as follows. 

Two types of indirect labour are employed – 4 quality control inspectors (at a cost of $4,000 each per month) and 9 administrators (at a monthly cost of $3,500 each). Each employee works a standard 180 hours per month. 

The role of the quality control staff is to inspect a sample from each batch of output produced. The standard inspection time is 4 hours per batch. The administrators perform two tasks – shipment processing work (which takes 3 hours per batch shipped) and monitoring of production (at a rate of 1 hour of administrator time for every 600 units of output). 

In addition to the production machinery (which has a capacity of 100,000 production machine hours [PMH] per month) there are two additional types of specialised machinery which perform automated production setup and automated shipment loading procedures. Details of these two machines are provided below. 

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