题目内容

Which costing method is appropriate when it is not possible to identify separate units of production?

A. Job
Batch
C. Process
D. Marginal

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Over a week, a truck delivered sand for construction purposes to two customers, Customer A and Customer B.The truck delivered 6 tonnes of sand to Customer A and 4 tonnes of sand to Customer B. Each customer delivery was carried out separately and the truck made no other deliveries in the week. The truck covered a total distance of 600 kilometres over the week and cost $30,000 to operate over the week. What was the cost of carrying one tonne of sand for one kilometre in the week?

A. $5
B. $0.50
C. $25
D. $50

Which one of the following is NOT a cause of losses in a production process?

A. Waste
B. Spoilage
C. Evaporation
Depreciation

Yellow Co operates a job costing system and will incur the following costs on Job 322: If Yellow Co charges $4,500 for Job 322, what is the profit for the job?

A. $2,400
B. $2,310
C. $2,650
D. $2,060

Red Co has one manufacturing process. At the start of April 20X7 there was no work in progress. During the month, 1,000kg of raw materials which cost $33,000 were input into the process. Losses were 5% of input, conversion costs were $5,000 and there was no closing work in progress. What is the cost per kg for April 20X7 (to the nearest $)?

A. $38
B. $40
C. $35
D. $42

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