5.1 The cost of materials for product A are as follows. Material W:$2,250 Material X:$3,000 Material Y:$3,600 Material Z:$150 If the material proportions were displayed on a pie chart, how many degree would material Y represent ?
A. 144 degree
B. 90 degrees
C. 120 degree
D. 204 degree
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4.12 A tatol cost is described as staying the same over a certain activity range and then increasing but remaining stable over a revised activity range in the short term. What type of cost is this ?
A stepped fixed cost
B. A fixed cost
C. A varibale cost
D. A semi-variable cost
4.1 Fixed costs are conventionally deemed to be:
A. Constant in total when production volume changes
B. Constant per unit of output
C. Outside the control of management
D. Easily controlled
3.6 Which of the following best describes a controllable cost ?
A cost which can be influenced by its budget holder.
B. A cost which arises from a decision already taken, which cannot, in the short run, be changed.
C. A cost for which the bahaviour pattern can be easily analysed to facilitate valid budgetary control comparisons.
D. A specific cost of an activity or business which would be avoided if the activity of business did not exist.
3.11 Which of the following describes a cost centre
A function or location for which costs are ascertained
B. A unit of output or service for which costs are ascertained
C. A segment of the organisation for which budgets are prepared
D. An amount of expenditure attributable to a particular activity
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