A company has a single product with a selling price of $12 per unit, which is calculated asvariable cost per unit, plus 20%. At an output level of 5,000 units it makes a loss of $8,000.What is the company’s total fixed cost?

1 .The following production and total cost information relates to a single product organisationfor the last three months:Month Production Total cost units $1 1,200 66,6002 900 58,2003 1,400 68,200The variable cost per unit is constant up to a production level of 2,000 units per month but astep up of $6,000 in the monthly total fixed cost occurs when production reaches 1,100 unitsper month.What is the total cost for a month when 1,000 units are produced?

A $54,200 B $55,000 C $59,000 D $60,200

题型: 单选题 提问时间: 2021-08-23

查看答案

---

2 .Reginald is the manager of production department M in a factory which has ten otherproduction departments. He receives monthly information that compares planned and actualexpenditure for department M. After department M, all production goes into other factorydepartments to be completed prior to being despatched to customers. Decisions involvingcapital expenditure in department M are not taken by Reginald.Which of the following describes Reginald’s role in department M?

A A cost centre manager B An investment centre manager C A profit centre manager D A revenue centre manager

题型: 单选题 提问时间: 2021-08-23

查看答案

---

3 .The following observations have been made of total overhead cost:Output level (units) 5,000 10,000Total overhead cost ($) 14,000 27,000The variable element of total overhead cost is known to increase by $1 per unit at outputlevels above 7,000 units.What is the variable element of total overhead cost at an output level of 5,000 units?

A $2.00 per unit B $2.60 per unit C $3.20 per unit D $3.60 per unit

题型: 单选题 提问时间: 2021-08-23

查看答案

---

4 .A company has the following data for a semi-variable cost:Output 20,000 units 60,000 unitsTotal cost $85,000 $253,000The fixed element of total cost increases by $8,000 at output levels in excess of 30,000 units.What is the variable cost per unit?

A $4·00 B $4·20 C $4·22 D $4·25

题型: 单选题 提问时间: 2021-08-23

查看答案

---

5 .A product has the following costs per unit:$Direct material 4·00Direct labour 3·00Direct expenses 1·50Variable overhead 5·00Fixed overhead 6·00What is the prime cost per unit of the product?

A $4·00 B $7·00 C $8·50 D $13·50

题型: 单选题 提问时间: 2021-08-23

查看答案

---

7 .A company’s total overhead varies with output level. It has recorded the followingobservations of output and total overhead cost: Output level Total overhead cost 100,000 units $800,000 400,000 units $2,500,000It is known that there is an increase in fixed costs of $200,000 when output exceeds 300,000units.Using the high low method, what is the variable overhead cost per unit?

A $5·00 per unit B $5·67 per unit C $6·25 per unit D $6·60 per unit

题型: 单选题 提问时间: 2021-08-23

查看答案

---

8 .Which of the following would best present how an organization spent its income for oneyear?

A Line graph B Bar chart C Pie chart D Scatter diagram

题型: 单选题 提问时间: 2021-08-23

查看答案

---

9 .Which of the following would best present the number of manufacturing companies indifferent areas of the country over time?

A Compound bar chart B Line graph C Pie chart D Scatter graph

题型: 单选题 提问时间: 2021-08-23

查看答案

---

10 .Which of the following would most usefully present information about a company’ssales of air-conditions according to daily temperature?

A Bar chart B Line graph C Pie chart D Scatter diagram

题型: 单选题 提问时间: 2021-08-23

查看答案

---