题目内容

ABC Co has some spare capacity and decides to make a batch of product Y. Product Y requires a raw material which ABC Co has in inventory, but will not be replaced. What is the relevant cost of the raw material if it has no resale value?

A. Past purchase cost
B. Current purchase cost
C. Percentage of Product Y sale price
D. Nil

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Y Co enters into a long-term contract under which they will be paid $75,000 at the end of the contract in four years’ time. If interest rates are 5%, what is the present value of the contract (to the nearest hundred dollars)?

A. $75,000
B. $71,400
C. $58,800
D. $61,700

Using IRR and NPV, which project would you choose?

A. Project A
B. Project B
C. Project C
D. Project D

A company has 5,750 employees at the start of the year. During the year the company expands and hires 750 more employees. In addition, 300 employees resigned and were replaced. What is the labour turnover?

A. 4.9%
B. 5.2%
C. 4.6%
D. 5.5%

Which of the following costs are MOST likely to be incurred by an attempt to reduce employee turnover?

A. Recruitment costs
B. Training and development costs
C. Loss of output
D. Low production volumes