题目内容

9.1 The following data is available for period 9. Opening inventory 10,000 units Closing inventory 8,000 units Absorption costing profit $280,000 The profit for period 9 using marginal costing would be :

A. Impossible to calculate without more information
B. $282,000
C. $280,000
D. $278,000

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8.8 Which of the following would be the most appropriate basis for apportioning machinery insurance costs to cost centers within a factory ?

A. The value of the machinery in each cost centre
B. The number of machine in each cost centre
C. The floor area occupied be the machinery in each cost centre
D. The operating hours of the machinery in each cost centre

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Over-absorbed overheads occur when

Absorbed overheads exceed actual overheads
B. Absorbed overheads exceed budgeted overheads
C. Actual overheads exceed absorbed overheads
D. Actual overheads exceed budgeted overheads

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8.4 Which of the following statements about predetermined overhead absorption rates are true ? (i) Using a predetermined absorption rate avoids fluctuations in unit costs caused by abnormally high or low overhead expenditure or activity levels (ii) Using a predetermined absorption rate offers the administrative convenience of being able to record full production costs sooner (iii) Using a predetermined absorption rate aviods problem of under/over absorption of overheads because a constant overhead rate is available.

A. (i) and (ii) only
B. (i) and (iii) only
C. (ii) and (iii) only
D. All of them

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7.9 A company had 30 direct production employees at the beginning of last year and 20 direct production employees at the end of the year. During the year, a total of 15 direct production has left the company to work for a local competitor. The labour turnover rate for last year was:

A. 20.0%
B. 16.7%
C. 25.0%
D. 60.0%

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9.1 The following data is available for period 9. Opening inventory 10,000 units Closing inventory 8,000 units Absorption costing profit $280,000 The profit for period 9 using marginal costing would be :

A. Impossible to calculate without more information B. $282,000 C. $280,000 D. $278,000

8.8 Which of the following would be the most appropriate basis for apportioning machinery insurance costs to cost centers within a factory ?

Over-absorbed overheads occur when

7.9 A company had 30 direct production employees at the beginning of last year and 20 direct production employees at the end of the year. During the year, a total of 15 direct production has left the company to work for a local competitor. The labour turnover rate for last year was:

A. Impossible to calculate without more information
B. $282,000
C. $280,000
D. $278,000