题目内容

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%

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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

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Company ABC budgeted to make 500 units in May. Each unit was budgeted to take one hour. Actual production volume was 550 and the total actual time taken was 530 hours. What is the efficiency ratio?

A. 94%
B. 104%
C. 106%
D. 96%

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Which of the following is an absolute requirement in job costing?

A client asks the company to quote for a job
B. Use of a composite cost unit
C. Job specific cost control procedures are put in place
D. All direct costs of the job are coded to the job code

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Which of the following is a reason to use batch costing rather than job costing?

A. It is one clearly defined job
B. Large numbers of a standard item are being made
C. The costs cannot be divided into units
D. There is no clearly defined unit

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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?

Company ABC budgeted to make 500 units in May. Each unit was budgeted to take one hour. Actual production volume was 550 and the total actual time taken was 530 hours. What is the efficiency ratio?

Which of the following is an absolute requirement in job costing?

Which of the following is a reason to use batch costing rather than job costing?

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