题目内容

Purple Co has one finishing process. At the start of May 20X7 there was no work in progress. During May 20X7 600 units costing $14,250 were input into the process. Losses were 5% of input and there was no closing work in progress. What was the cost per unit? (to the nearest $)

A. $25
B. $24
C. $26
D. $23

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X Furniture (XF) manufactures items of furniture to specific customer orders.XF calculates the price to charge a customer for a particular job by taking the total of the job's prime cost plus overheads, and then adding 40%.The customer for job number XF772 paid $1,400. The job incurred overheads of $120. What was the prime cost of job XF772?

A. $1,280
B. $1,120
C. $880
D. $1,000

Two statements relevant to job costing and batch costing are shown below. Is each statement true or false?

A. Statement 1 is true, Statement 2 is false
Both statements are true
C. Statement 1 is false, Statement 2 is true
D. Both statements are false

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

A. Job
Batch
C. Process
D. Marginal

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

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