题目内容

Which TWO of the following are indirect costs for a toy manufacturer?

A. Clothing for toy dolls
B. Factory rent
C. Factory cleaner’s wages
D. Stuffing added to teddy bears

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Which of the following is a non-production overhead?

A. Photocopier lease
B. Factory maintenance
C. Depreciation of machinery
D. Cleaning the factory

A client has asked a company to quote for a job where the costs will be as follows:If the price charged is $3,500, what is the markup percentage?

A. 26.58%
B. 21%
C. 79%
D. 73.42%

The following are the costs for a batch of 100 litres of hand soap.Production overheads are $100 per labour hour and labour costs are $20 per hour.If a unit is 250ml, what is the unit cost of the hand soap?

A. $3.60
B. $ 0.65
C. $2.65
D. $0.90

A business uses a job costing approach. Which of the following is a reason for this to be a better choice for the business than choosing a different approach?

A. The product is a single, clearly defined output
B. Large numbers of a standard item are being made
C. The costs can’t be divided into units
D. There is no clearly defined unit

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