题目内容

For what purpose would the Chief Executive Officer (CEO) require information?

A. Costing
B. Strategy
Control
D. Investment

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Which of the following is the MOST likely cost unit for a car part manufacturer?

A. Factory rent
B. Engineer’s wages
Car battery
D. Sales catalogue

Which of the following statements describes the behaviour of fixed costs?

A. Costs that change when production volumes change
B. Costs that remain the same when production volumes change
Costs that change suddenly then remain stable over a range of production volumes
D. Costs that have a minimum value then increase with production volumes

The budgeted cost of materials for 500 units of product X was $5.59 per unit.There was a variance of $350 (favourable). What was the actual cost of materials per unit?

A. $5.52
B. $6.29
C. $4.89
D. $5.66

Which of the following would be the best way to display budget against actual outcomes for the past year?

A. Bar chart
B. Line Graph
C. Pie Chart
D. Table

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