Which of the following could be included in a time series based sales forecast? (1) Trend(2) Seasonal variation(3) Cyclical variation(4) Random fluctuation
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1 .The following statements have been made about the use of linear regression analysis in cost estimation:(i) It provides more accurate estimates than the high low technique.(ii) It can only be used to estimate variable cost(iii) It assumes that cost behaviour is linear.(iv) It only takes into account two observations of cost and outputWhich of these statements are true?
A (i) and (ii) B (i) and (iii) C (ii) and (iii) D (iii) and (iv)
2 .Which of the following are components of a time series analysis? (i) Trend(ii) Seasonal variation(iii) Cyclical variation
A (i) and (ii) only B (i) and (iii) only C (ii) and (iii) only D (i), (ii) and (iii)
3 .Two years ago the price index appropriate to the cost of material X had a value of 120. It now has a value of 160.If material X costs USD2,000 per kg today, what would its cost per kg have been two years ago?
A USD1,500 B USD1,667 C USD2,667 D USD3,200
4 .A firm has used linear regression analysis to establish the relationship between total cost and activity in units.What does the slope of the regression line represent?
A the variable cost per unit B the fixed cost per unit C the average cost per unit D total variable costs
6 .In a short-term decision-making context, which ONE of the following would be a relevant cash flow?
A Specific development costs already incurred. B The cost of special material which will be purchased. C Depreciation on existing fixed assets. D The original cost of raw materials currently in inventory which will be used on the project.
7 .A machine owned by a company has been idle for some months but could now be used on a one year contract which is under consideration. The net book value of the machine is USD1,000. If not used on this contract, the machine could be sold now for a net amount of USD1,200. After use on the contract, the machine would have no saleable value and the cost of disposing of it in one year’s time would be USD800.What is the total relevant cash flow of the machine for the contract?
A USD400 B USD800 C USD1,200 D USD2,000
8 .An investment of USD100,000 to be made on 31 December 2012 will produce an annual return of USD13,000 in perpetuity, with the first income occurring on 1 January 2013. What is the net present value of this investment (to the nearest USD10) on 31 December 2011, discounted at 10%?
A USD11,820 B USD25,450 C USD39,090 D USD79,090
9 .A company manufactures two products P1 and P2 in a factory divided into two cost centres, X and Y. The following budgeted data are available:Budgeted output is 8,000 units of each product. Fixed overhead costs are absorbed on a direct labour hour basis.What is the budgeted fixed overhead cost per unit for Product P2?
A USD10 B USD11 C USD12 D USD13
10 .An investment of USD120,000 on 1 April 2011 is forecast to yield a net cash flow of USD14,000 each year for four years commencing on 31 March 2013, followed by USD20,000 each year in perpetuity. The appropriate cost of capital is 8% per annum. What is the positive net present value of the investment (to the nearest USD1,000)?
A USD80,000 B USD81,000 C USD93,000 D USD110,000
