题目内容

The following costs relate to a sports and leisure facility which has a café, a swimming pool and a gym. The café, pool and gym are each treated as a cost centre. Would these costs be allocated to the relevant cost centre or would they be apportioned?Chef's wages

Allocate
B. Apportion

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Specialist cleaning of the swimming pool

Allocate
B. Apportion

Heat and light for the building

Allocate
B. Apportion

Insurance costs

Allocate
B. Apportion

A process has inputs of 50,000 kg of raw materials costing $50,000 and conversion costs of $75,000. Losses during the process were 8,000 kg. Normal loss is 20%. What is the cost per kg of output?

A. $1.25
B. $2.08
C. $2.98
D. $3.13

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