What was the total number of units input during last period?

1 .What was the value of the closing work in progress?

A USD816 B USD864 C USD936 D USD1,800

题型: 单选题 提问时间: 2021-08-22

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2 .What was the total value of the units completed last month?

A USD10,080 B USD10,320 C USD10,760 D USD11,000

题型: 单选题 提问时间: 2021-08-22

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3 .Joint production costs last month were USD110,000 and these were apportioned to joint products based on the number of units produced.What were the joint production costs apportioned to product J for last month?

A USD63,800 B USD64,000 C USD66,000 D USD68,200

题型: 单选题 提问时间: 2021-08-22

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5 .What was the value of the closing work in progress for last period?

A USD21,330 B USD21,690 C USD22,530 D USD22,890

题型: 单选题 提问时间: 2021-08-22

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6 .Which of the following describes target costing?

A A method of costing that sets a target cost by subtracting a desired profit margin from a competitive market price. B A method of costing that sets a target price by adding a desired profit margin to actual cost. C A method of costing that targets selected business departments and aims to minimise...

题型: 单选题 提问时间: 2021-08-22

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7 .Which of the following are benefits of using activity based costing? (1) It recognises that overhead costs are not always driven by the volume of production.(2) It does not result in under or over absorption of fixed overheads.(3) It avoids all arbitrary cost apportionments.(4) It is particularly useful in single product businesses.

A 1 only B 1 and 2 only C 2 and 3 only D 1 and 4 only

题型: 单选题 提问时间: 2021-08-22

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8 .The following statements relate to life-cycle costing:(i) It helps forecast a product’s profitability over its entire life.(ii) It takes into account a product’s total costs over its entire life.(iii) It focuses on the production of monthly profit statements throughout a product’s entire life.Which of the statements are true?

A (i) only B (i) and (ii) only C (i) and (iii) only D (i), (ii) and (iii)

题型: 单选题 提问时间: 2021-08-22

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9 .Which of the following replaces cost centres when activity based costing is used?

A Cost drivers B Budget centres C Cost pools D Cost absorption

题型: 单选题 提问时间: 2021-08-22

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