题目内容

Production costs of product Z recorded at various levels of activity are shown as follows:What is the marginal cost of a unit of product Z? (Hint: remember the high low method from Section 1, Lesson 3.) ______

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A factory building houses three production departments and a canteen for the factory workers. Employee and cost numbers are as follows:What Canteen costs are apportioned to Production line 3? ______

In a month a factory produces 10,000 units of a product. Raw materials cost $5,000, labour costs $2,500 and other costs are $500. Opening inventory is valued at $2,000 and closing inventory at $1,700.What is the cost of sales? ______

Pear Co manufactures a product which passes through one process, Process P. During the month of July, the following related to Process P.All losses have a scrap value of $1.25.What is the full cost value of the abnormal loss or abnormal gain for the month of July (to the nearest whole $)? ______

Crank Co is a manufacturing organisation consisting of three production centres supported by a maintenance team and a canteen.The information below relates to the production overheads that have been allocated to maintenance and the canteen.In addition, the following information is available:What is the total amount of these overheads that will need to be reapportioned to Production centre 2? ______