An organisation has the following total costs at two activity levels:Activity level (units) 17,000 22,000Total costs ($) 140,000 170,000Variable cost per unit is constant in this range of activity and there is a step up of $5,000 inthe total fixed costs when activity exceeds 18,000 units.What is the total cost at an activity level of 20,000 units?

1 .An organisation manufactures a single product. The total cost of making 4,000 units is$20,000 and the total cost of making 20,000 units is $40,000. Within this range of activity thetotal fixed costs remain unchanged.What is the variable cost per unit of the product?

A $0·80 B $1·20 C $1·25 D $2·00

题型: 单选题 提问时间: 2021-08-23

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2 .When total purchases of raw material exceed 30,000 units in any one period then all unitspurchased, including the initial 30,000, are invoiced at a lower cost per unit.Which of the following graphs is consistent with the behaviour of the total materials costin a period?

A B C D

题型: 单选题 提问时间: 2021-08-23

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3 .The total cost of production for two levels of activity is as follows: Level 1 Level 2Production (units) 3,000 5,000Total cost ($) 6,750 9,250The variable production cost per unit and the total fixed production cost both remain constantin the range of activity shown.What is the variable production cost per unit?

A $0·80 B $1·25 C $1·85 D $2·25

题型: 单选题 提问时间: 2021-08-23

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4 .A manufacturing company has four types of cost (identified as T1, T2, T3 and T4).The total cost for each type at two different production levels is: Total cost for Total cost forCost type 125 units 180 units $ $T1 1,000 1,260T2 1,750 2,520T3 2,475 2,826T4 3,225 4,644Which two cost types would be classified as being semi-variable?

A T1 and T3 B T1 and T4 C T2 and T3 D T2 and T4

题型: 单选题 提问时间: 2021-08-23

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5 .Up to a given level of activity in each period the purchase price per unit of a raw material isconstant. After that point a lower price per unit applies both to further units purchased andalso retrospectively to all units already purchased.Which of the following graphs depicts the total cost of the raw materials for a period?

A B C D

题型: 单选题 提问时间: 2021-08-23

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7 .A supplier of telephone services charges a fixed line rental per period. The first 10 hours oftelephone calls by the customer are free, after that all calls are charged at a constant rate perminute up to a maximum, thereafter all calls in the period are again free.Which of the following graphs depicts the total cost to the customer of the telephoneservices in a period?

A B C D

题型: 单选题 提问时间: 2021-08-23

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8 .The following production and total cost information relates to a single product organisationfor the last three months:Month Production Total cost units $1 1,200 66,6002 900 58,2003 1,400 68,200The variable cost per unit is constant up to a production level of 2,000 units per month but astep up of $6,000 in the monthly total fixed cost occurs when production reaches 1,100 unitsper month.What is the total cost for a month when 1,000 units are produced?

A $54,200 B $55,000 C $59,000 D $60,200

题型: 单选题 提问时间: 2021-08-23

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9 .Reginald is the manager of production department M in a factory which has ten otherproduction departments. He receives monthly information that compares planned and actualexpenditure for department M. After department M, all production goes into other factorydepartments to be completed prior to being despatched to customers. Decisions involvingcapital expenditure in department M are not taken by Reginald.Which of the following describes Reginald’s role in department M?

A A cost centre manager B An investment centre manager C A profit centre manager D A revenue centre manager

题型: 单选题 提问时间: 2021-08-23

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10 .The following observations have been made of total overhead cost:Output level (units) 5,000 10,000Total overhead cost ($) 14,000 27,000The variable element of total overhead cost is known to increase by $1 per unit at outputlevels above 7,000 units.What is the variable element of total overhead cost at an output level of 5,000 units?

A $2.00 per unit B $2.60 per unit C $3.20 per unit D $3.60 per unit

题型: 单选题 提问时间: 2021-08-23

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