题目内容

Heat and light for the building

Allocate
B. Apportion

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Insurance costs

Allocate
B. Apportion

A process has inputs of 50,000 kg of raw materials costing $50,000 and conversion costs of $75,000. Losses during the process were 8,000 kg. Normal loss is 20%. What is the cost per kg of output?

A. $1.25
B. $2.08
C. $2.98
D. $3.13

Which of the following is a by-product?

A. Sawdust
B. Grain
C. Petrol
D. Timber

Which TWO of the following are assumptions that are made when undertaking CVP analysis?

A. Selling price is constant
B. Variable costs are constant
C. You can hold inventory of variable amounts
D. Market research has determined demand

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