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.
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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
3.8 Which of the following best describes a period cost ?
A cost that relates to a time period which is deducted as expenses for the period and is not included in the inventory valuation.
B. A cost that can be easily allocated to a particular period, without the need for arbitrary apportionment between periods.
C. A cost that is identified with a unit produced during the period, and is included in the value of inventory. The cost is treaded as an expense for the period when the inventory is actually sold.
D. A cost that is incurred regularly every period, e.g. every month or quarter.
3.2 Which of the following would be classed as indirect labour ?
A stores assistant in a factory store
B. Assembly workers in a company manufacturing televisions
C. Plasterers in a construction company
D. A consultant in a firm of management consultants
3.1 A firm has to pay a 20c per unit royalty to the inventor of a device which it manufactures and sells. How would the royalty charge be classified in the firm’s accounts ?
A. Direct expense
B. Selling expense
C. Production overhead
D. Administrative overhead
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