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
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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
2.5 Which of the following explains the essence of quote sampling ?
A. None of the above
B. Each element of the population has an equal chance of being chosen
C. Every nth member of the population is selected
D. Every element of one definable sub-section of the population is selected
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