What is the “overtime premium”?
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1 .The purchase price of an item of inventory is USD25 per unit. In each three-month period the usage of the item is 20,000 units. The annual holding costs associated with one unit equate to 6% of its purchase price. The cost of placing an order for the item is USD20.What is the Economic Order Quantity (EOQ) for the inventory item to the nearest whole unit?
A 730 B 894 C 1,461 D 1,633
2 .Which department would normally be responsible for completing a standard purchase requisition for goods in a service organisation?
A The buying (purchasing) department B The department that requires the goods C The goods inwards department D The accounting department staff
3 .Which one of the following groups of workers would be classified as indirect labour?
A Machinists in an organisation manufacturing clothes B Bricklayers in a house building company C Maintenance workers in a shoe factory D Assembly workers in a vehicle manufacturing business
4 .Which one of the following would be classified as indirect labour?
A Assembly workers on a car production line B Bricklayers in a house building company C Machinists in a factory producing clothes D Forklift truck drivers in the stores of an engineering company
5 .The following statements refer to situations occurring in Process Q of an organisation which operates a series of consecutive processes:(i) Direct labour is working at below the agreed productivity level.(ii) A machine breakdown has occurred.(iii) Direct labour is waiting for work to be completed in a previous process.Which of these situations could give rise to idle time?
A (i) and (ii) only B (i) and (iii) only C (ii) and (iii) only D (i), (ii) and (iii)
7 .A company operates a premium bonus system by which employees receive a bonus of 75% of the time saved compared with a standard time allowance (at the normal hourly rate). Details relating to employee X are as follows:What is the bonus payable to employee X (to the nearest USD)?
A USD35 B USD47 C USD70 D USD77
8 .A company operates a differential piece-rate system and the following weekly rates have been set:1 – 500 units USD0.20 per unit in this band501 – 600 units USD0.25 per unit in this band601 units and above USD0.55 per unit in this bandEmployee A has produced 800 units in 45 hours workedThere is a guaranteed minimum wage of USD5 per hour for a 40-hour week paid to all employees.What is the amount payable to employee A?
A USD200 B USD235 C USD435 D USD440
9 .A company manufactures two products, X and Y, in a factory divided into two production cost centres, Primary and Finishing. The following budgeted data are available:Budgeted production is 6,000 units of product X and 7,500 units of product Y.Fixed overhead costs are to be absorbed on a direct labour hour basis.What is the budgeted fixed overhead cost per unit for product Y?
A USD11 B USD12 C USD14 D USD15
10 .A company uses an overhead absorption rate of USD3.50 per machine hour, based on 32,000 budgeted machine hours for the period. During the same period the actual total overhead expenditure amounted to USD108,875 and 30,000 machine hours were recorded on actual production.By how much was the total overhead under or over absorbed for the period?
A Under absorbed by USD3,875 B Under absorbed by USD7,000 C Over absorbed by USD3,875 D Over absorbed by USD7,000
