题目内容

Process 1 results in two products, Product Why and Product Zee, the sales values of which are as follows:Product Why: $1.73 per kg Product Zee: $56.02 per kgWhich of the below statements best describes the relationship between these two products?

A. Product Why is a by-product of Product Zee
B. Product Zee is a by-product of Product Why
C. Products Why and Zee are joint products
D. There is not enough information to determine whether or not these products are related

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Which TWO of the following are apportioned by absorption costing?

Administration expenses
B. General maintenance
C. Bought in parts
D. Factory foreman’s salary

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Under absorption costing, which of the following bases would be BEST suited to the apportionment of building maintenance costs?

A. Units produced
B. Labour hours
C. Floor area
D. Number of employees

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Which costs are used to calculate a predetermined absorption rate?

Actual
B. Previous year's actual
C. Budget
D. A mixture

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Which of the following shows how to calculate the contribution of a product?

A. Sales income – fixed costs = contribution
B. Fixed costs + variable costs = contribution
C. Sales income – all costs = contribution
D. Sales income – variable cost = contribution

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Process 1 results in two products, Product Why and Product Zee, the sales values of which are as follows:Product Why: $1.73 per kg Product Zee: $56.02 per kgWhich of the below statements best describes the relationship between these two products?

A. Product Why is a by-product of Product Zee B. Product Zee is a by-product of Product Why C. Products Why and Zee are joint products D. There is not enough information to determine whether or not these products are related

Which TWO of the following are apportioned by absorption costing?

Under absorption costing, which of the following bases would be BEST suited to the apportionment of building maintenance costs?

Which costs are used to calculate a predetermined absorption rate?

Which of the following shows how to calculate the contribution of a product?

A. Product Why is a by-product of Product Zee
B. Product Zee is a by-product of Product Why
C. Products Why and Zee are joint products
D. There is not enough information to determine whether or not these products are related