题目内容

G Co makes two products, the Blue and the Green, from a common process. Common process costs are apportioned on the basis of sales value. The following data is available: Which amount of the common process costs in the period will be apportioned to the Green?

A. $22,717
B. $28,500
C. $29,483
D. $30,735

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Chockake Co makes a single product with the following costs:During June, Chockake Co made 24,770 units and sold 24,500 units. There were 570 units of closing inventory at the end of June. Which of the following is true for June?

A. Marginal costing will report a $1,728 higher profit than absorption costing
B. Marginal costing will report a $3,402 lower profit than absorption costing
C. Marginal costing will report a $270 higher profit than absorption costing
D. Marginal costing will report a $1,920 higher profit than absorption costing

S Co is deciding whether to invest in a piece of machinery. There will be a cash outflow followed by a series of cash inflows. The net present values (NPV) have been calculated as follows:What will the internal rate of return (IRR) be?

A. Below 9%
Between 9% and 11%
C. Between 11% and 13%
D. Above 13%

Blue Co sells a single product with a break-even point of 25,000 units. The selling price is $20 per unit and the fixed costs are $75,000.How many units, in excess of break even, have to be sold to achieve a net profit of $60,000?

A. 6,750
B. 20,000
C. 31,750
D. 45,000

D Co is considering the use of material Y in a special order. D Co uses material Y regularly.What is the relevant cost per kg for material Y for the special order?

A. Nil
B. $3.00
C. $4.50
D. $4.55

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