Câu 1: The following information has been provided:
What is the inspection cost per unit of product Ay?
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33 questions
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1.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
Câu 1: The following information has been provided:
What is the inspection cost per unit of product Ay?
1. $29.76
1. $8.93
$71.43
1. $80.00
2.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
A company makes 2 products using the same type of materials and skilled workers. The following information is available:
Fixed costs relating to material handling amount to $100,000. The cost driver for these cost is the volume of material purchased. General fixed costs, absorbed on the basis of labour hours, amount to $180,000.
Using activity-based costing, what is the total fixed overhead amount to be absorbed into each unit of product A (to the nearest whole $)?
113
120
40
105
3.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
The selling price of product Z is set to be $250 for each unit and sales for the coming year are expected to be 500 units. The company
requires a return of 15% in the coming year on its investment of $350,000 in product Z.
What is the target cost for each unit of Z for the coming year?
Select from the list as appropriate.
105
145
212.5
250
4.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
Dimo Co. want to calculate a target for a new product ,X.
The price of X will be set at $20,950. The company requires a 12% profit margin on sales.
What is the target cost?
18436
18705
20950
23464
5.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
Domi Co. is in the process of introducing a new product, Z.
The target selling price has been set at $78 per unit in order to achieve the required sales volume. Costs estimate have been prepared based on the proposed product specification.
The target profit margin for the product is 30% of the target selling price
1.15
3.65
3.9
4.9
6.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
Câu 13:Information in the following table relates exclusively to product X:
The company’s total fixed production overheads are budgeted to be $72 million each year and total machine hours are budgeted to be 96 million hours. The company absorbs overheads on amachine hours basis.
What is the budgeted life-cycle cost per unit for product X?
25.08
25.15
27.33
27.4
7.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
: BL Co. is about to start developing a new product for launch in its existing market. They have forecast sales of 30,000 units and the marketing department suggest a selling price of $45/unit. The company seeks to make a make-up of 40% product cost. It is estimated that the lifetime costs of the product will be as follows:
Design and development costs $45,000
Manufacturing costs $15/unit
Plant decommissioning costs $30,000
The company estimates that if it were to spent an additional $15,000 on designs, manufacturing costs/unit could be reduced
17.5
18
23.5
24
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