11.3 If there had been a normal process loss of 10% of input during the month, the value of this loss would have been:
A. Nil
B. $450
C. $600
D. $1,050
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11.1 A chemical process has a normal wastage of 10% of input. In a period, 2,500 kgs of material were input and there was an abnormal loss of 75 kgs.What quantity of good production was achieved?
A. 2,175 kgs
B. 2,250 kgs
C. 2,325 kgs
D. 2,425 kgs
9.9 Absorption costing is concerned with of the following ?
A. Variable and fixed costs
B. Fixed costs
C. Direct labour
Direct materials
9.8 Which of the following are acceptable bases for absorbing production overheads ? (i) Direct labour hous (ii) Machine hous (iii) As a percentage of the prime cost (iv) per unit
A. Method (i),(ii),(iii) and (iv)
B. Method (i) and (ii) only
C. Method (iii) and (iv) only
D. Method (i),(ii) or (iii) only
9.2 The overhead absorption rate for product T is $4 per machine hour. Each unit of requires 3 machine hours. Inventories of product T last period were: UnitsOpening inventory 2,400Closing inventory 2,700Compared with the marginal costing profit for the period, the absorption costing profit for product T will be:
A. $3,600 higher
B. $1,200 higher
C. $1,200 lower
D. $3,600 lower