题目内容

Which one of the following individuals are most likely to be paid using a piecemeal rate?

An individual working in a factory on a production line producing motor vehicles
B. An individual working in an accountancy practice producing financial statements and analysis
C. An individual working in a restaurant serving meals
D. An individual operating a sewing machine producing jeans

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Which one of the following departments would NOT be treated as a service centre in a factory producing tables?

A. Goods Inwards department
B. Maintenance department
C. Assembly department
D. Goods Outwards department

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?

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

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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