题目内容

Process 1 produces joint products A and B and the total costs are $375,000. The results are as follows:They can be processed further to produce products AA and BB.Which combination of products should be produced to maximise sales revenue?

A and B
B. AA and B
C. AA and BB
D. A and BB

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Which of the areas on the graph below shows where losses will be incurred?

XYZ Co is about to launch a new product, the ABC. The contribution earned by ABC is $3.50 per unit. Fixed costs are $17,000 and XYZ Co want to make a profit of $3,200.How many units of ABC does XYZ Co need to sell in order to achieve their required profit?

A. 4,857
B. 5,772
C. 914
D. 5,771

A company is preparing a quote for a contract. The job will require 300 hours of labour. There are 100 hours of spare capacity within the existing labour force, which is paid at $10 per hour. Overtime is at time and a half and agency labour costs $20 per hour.What is the relevant cost for labour?

A. $6,000
B. $3,000
C. $3,500
D. $4,500

A project will cost $4m in the current year, but generate income of $5m per year over the next seven years.The cost of capital is 6%.What is the net present value (NPV) of this investment?The annuity factor at 6% is 5.582

A. $31.00m
B. $20.59m
C. $23.91m
D. $17.39m

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