A company prices its product by using a mark-up of 80% on variable production cost. Fixedproduction overhead is absorbed at 50% of variable production cost and the product has aprice of $15 per unit.What is the product’s full production cost per unit?

1 .The following statements have been made about the use of linear regression analysis in costestimation:(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)

题型: 单选题 提问时间: 2021-08-23

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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)

题型: 单选题 提问时间: 2021-08-23

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3 .Two years ago the price index appropriate to the cost of material X had a value of 120. Itnow has a value of 160.If material X costs $2,000 per kg today, what would its cost per kg have been two yearsago?

A $1,500 B $1,667 C $2,667 D $3,200

题型: 单选题 提问时间: 2021-08-23

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4 .A time series model of sales volume has the following trend and additive seasonal variation:TrendY = 5,000 + 4,000 X.Where Y = quarterly sales volume in units.X = the quarter number (where the first quarter of 2012 = quarter 17, the second quarter of2012 = quarter 18, etc).Seasonal variationQuarter Variation (units)First +3,000Second +1,000Third –1,500Fourth –2,500What would be the time series forecast of sales units for the third quarter of 2013?

A 79,500 B 95,500 C 97,000 D 98,500

题型: 单选题 提问时间: 2021-08-23

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5 .

A 5000 –6000*0.3+5000*0.3 B 1.3*C5–D5*0.3 C C5+C5*0.3–0.7*D5 D C5+(D5–C5)*0.3

题型: 单选题 提问时间: 2021-08-23

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7 .A firm has used linear regression analysis to establish the relationship between total cost andactivity 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

题型: 单选题 提问时间: 2021-08-23

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8 .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

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

题型: 单选题 提问时间: 2021-08-23

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9 .The following statements relate to spreadsheets:(1) They are an efficient method of storing text-based files.(2) They facilitate ‘what if’ analysis(3) They allow data to be displayed graphically(4) They allow the font, size and colour of text to be changed.Which statements are true?

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

题型: 单选题 提问时间: 2021-08-23

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10 .在安装工程常用的机械化吊装设备中，不属于履带起重机的工作特点有（　）。

A 操作灵活，使用方便 B 不能全回转作业 C 适用于没有道路的工地 D 可安装打桩

题型: 单选题 提问时间: 2021-08-23

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