题目内容

Gemma's basic hours are 40 hours per week paid at $30 per hour. Last week Gemma worked 43 hours. The three additional hours worked were due to a specific request from a customer. Overtime is paid at 'time and a half'. What value of Gemma's wages should be treated as a direct cost?

A. $1,200
B. $1,245
C. $1,290
D. $1,335

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Two statements relating to overheads follow. Is each statement true or false?

A. Statement 1 is true, Statement 2 is false
Both statements are true
C. Statement 1 is false, Statement 2 is true
D. Both statements are false

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The cost information below relates to Quick Accounting Co (QAC).The fee QAC charges clients for each job is calculated by taking the job cost and adding 30%.Job 577 took 15 senior accountant hours plus 30 non-senior accountant hours. What fee will QAC charge for Job 577?

A. $3,900
B. $3,450
C. $4,485
D. $2,415

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Which one of the following statements correctly defines the term 'equivalent units'?

All units of output which are identical to others manufactured in the same process
B. The number of units of completed output whose actual costs are equivalent to budgeted costs
C. The number of whole completed units represented by incomplete work
D. The budgeted or expected number of units for a specific accounting period

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Purple Co has one finishing process. At the start of May 20X7 there was no work in progress. During May 20X7 600 units costing $14,250 were input into the process. Losses were 5% of input and there was no closing work in progress. What was the cost per unit? (to the nearest $)

A. $25
B. $24
C. $26
D. $23

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Gemma's basic hours are 40 hours per week paid at $30 per hour. Last week Gemma worked 43 hours. The three additional hours worked were due to a specific request from a customer. Overtime is paid at 'time and a half'. What value of Gemma's wages should be treated as a direct cost?

A. $1,200 B. $1,245 C. $1,290 D. $1,335

Two statements relating to overheads follow. Is each statement true or false?

The cost information below relates to Quick Accounting Co (QAC).The fee QAC charges clients for each job is calculated by taking the job cost and adding 30%.Job 577 took 15 senior accountant hours plus 30 non-senior accountant hours. What fee will QAC charge for Job 577?

Which one of the following statements correctly defines the term 'equivalent units'?

Purple Co has one finishing process. At the start of May 20X7 there was no work in progress. During May 20X7 600 units costing $14,250 were input into the process. Losses were 5% of input and there was no closing work in progress. What was the cost per unit? (to the nearest $)

A. $1,200
B. $1,245
C. $1,290
D. $1,335