What type of cost do the figures above represent?
A. Fixed
B. Mixed or semi-variable
C. Stepped
D. Variable
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Which of the following statements correctly describes a direct cost?
A cost that cannot be clearly associated with specific activities or products
B. A cost that is past and should not be taken into account for future decisions
C. A cost that will change as a result of a decision under consideration
D. A cost that can be clearly associated with specific activities or products
The following costs and sales information is available for an organisation which makes and sells plastic buckets.There was no opening or closing inventory in this period. What is the profit under absorption costing?
A. $215,000
B. $270,000
C. $160,000
D. $305,000
Which one of the following individuals is managing an investment centre?
A. The Head of Marketing responsible for a large advertising budget
B. The Head of Accounts Payable with responsibility for ensuring the organisation pays suppliers on time
C. The Owner Manager of a coffee shop responsible for maximising sales, keeping expenses under control and the purchase of all non-current assets
D. The Sales Director of an established retail chain responsible for retaining and attracting customers to meet sales targets and for managing the sales department's costs
Which one of the following statements correctly defines non-production overheads?
Any cost that is not able to be traced to a specific cost unit
B. Expenses incurred as part of production which are not identifiable with a specific cost unit
C. A cost incurred during production which is able to be traced to a specific cost unit
D. Indirect expenses incurred outside the production process
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