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The total cost of production for two levels of activity is as follows：

Level 1 Level 2

Production (units) 3,000 5,000

Total cost ($) 6,750 9,250

The variable production cost per unit and the total fixed production cost both remain constant in the range of activity shown.

What is the level of fixed costs?

A

$2,000

B

$2,500

C

$3,000

D

$3,500

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Chapter5Costbehaviour

Production Total cost

Units $

Level 2 5.000 9,250

Level 1 3.000 6,750

2.000 2,500

Variable cost per unit =$2,500/2,000 unit=$1.25 per unit

Fixed overhead = $9,250 - ($1.25 x 5,000) = $3,000

多做几道

Which of the following statements about management accounting information is/are true?

(i) They must be stated in purely monetary terms.

(ii) Limited companies must, by law, prepare management accounts.

(iii) They serve as a future planning tool and are not used as an historical record.

A

(i), (ii) and (iii)

B

(i) and (ii)

C

(ii) only

D

None of the statements is true

Which of the following statements is/are correct?

(i) A management control system is a term used to describe the hardware and software used to drive a database system which produces information outputs that are easily assimilated by management.

(ii) An objective is a course of action that an organisation might pursue in order to achieve its strategy.

(iii) Information is data that has been processed into a form meaningful to the recipient.

A

(i), (ii) and (iii)

B

(i) and (iii)

C

(ii) and (iii)

D

(iii) only

Good information should have certain qualities. Which of the following are qualities of good information?(i) Complete(ii) Extensive(iii) Relevant(iv) Accurate

A

(i), (ii) and (iii)

B

(i), (iii) and (iv)

C

(ii) and (iv)

D

All of them

Monthly variance reports are an example of which one of the following types of management information?

A

Tactical

B

Strategic

C

Non-financial

D

Operational

Which of the following statements is/are correct?

(i) Information for decision-making should incorporate uncertainty in some way

(ii) The data used to prepare financial accounts and management accounts are the

A

(i) is true and (ii) is false

B

(ii) is true and (i) is false

C

Both are true

D

Both are false

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