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1 .A company could sell 100,000 units per annum of a new product at a competitive marketprice of $80 per unit. Capital investment of $10,000,000 would be required to manufacturethe product. The company seeks to earn a return on initial capital employed of 15% perannum. Preliminary costings show that prime cost is likely to be $40 per unit.What is the target cost per unit of the new product?
A 34 B 55 C 65 D 68
2 .The company is trying to plan the best use of its resources.What would the rank order (best first) of the products be using a throughput accountingapproach?
A W, X, Y B W, Y, X C X, W, Y D Y, X, W
3 .Smith Co has introduced environmental management accounting. The monthly environmentalmanagement accounts include input output analysis relating to a scarce metal used by SmithCo in its production process. Output is analysed into the following four categories:(1) % of input included in the final product(2) % of input included in waste for recycling(3) % of input included in waste that is not recycled(4) % of input not accounted forWhich of the four categories would management wish to reduce?
A 2 and 3 B 2 and 4 C 3 and 4 D 1 and 4
4 .The following statements have been made about lifecycle costing:(1) it encourages managers to plan the pricing strategy for the whole life of a product;(2) it ignores costs incurred after the manufacturing stage of the products life.Which of the statements is/are correct?
A 1 only B 2 only C both 1 and 2 D neither 1 nor 2
5 .Which of the following best describe the term “opportunity cost”?
A the benefits which would have been obtained from the next best alternative foregone B the difference in relevant costs between two choices C a future cost which cannot be avoided D an assumed cost to reflect the use of a benefit, for which no cash is paid
7 .Quastir Co manufactures a single product which sells for $48·80 per unit. At this sellingprice, the profit per unit is $5·35, after apportionment of the $65,000 of fixed costs. Thebudgeted production and sales volume is 20,000 units.What is the margin of safety, expressed in units (to the nearest unit)?
A 7,559 B 7,850 C 12,150 D 12,442
8 .At which of the following intersections is contribution maximised?
A Constraints (1) and (2) B Constraints (2) and (3) C Constraints (1) and (3) D Constraint (1) and the x-axis
9 .
A Project A B Project B C Project C D Project D
10 .A product requires 24 hours to complete the first unit. Managerial experience has estimatedthe learning rate at 85 percent. For a learning rate of 85 percent, the value of the index oflearning b is -0.2344653How much time should be required to produce the sixteenth item?
A Between 16 and 18 hours B Between 10 and 12 hours C Between 14 and 16 hours D Between 8 and 10 hours
