筛选结果 共找出2330

A company incurs the following costs at various activity levels:

     Total cost                   Activity level

              $                            Units

          250.000                    5,000

         312,500                     7,500

         400.000                    10,000

Using the high-low method what is the variable cost per unit?

A

$25

B

$30

C

$35

D

 $40

An organisation manufactures a single product. The total cost of making 4,000 units is $20,000 and the total cost of making 20,000 units is $40,000. Within this range of activity the total fixed costs remain unchanged.What is the variable cost per unit of the product?

A

$0.80

B

$1.20

C

$1.25

D

$2.00

The total materials cost of a company is such that when total purchases exceed 15,000 units in any period, then all units purchased, including the first 15,000, are invoiced at a lower cost per unit.Which of the following graphs is consistent with the behaviour of the total materials cost in a period?

A




B




C




D




A supplier of telephone services charges a fixed line rental per period. The first 10 hours of telephone calls by the customer are free, after that all calls are charged at a constant rate per minute up to a maximum, thereafter all calls in the period are again free.Which of the following graphs depicts the total cost to the customer of the telephone services in a period?

A




B




C




D




The following production and total cost information relates to a single product organisation for the last three months:

Month        Production          Total cost

                     units                          $

  1                 1,200                 66,600

   2                900                     58,200

   3               1,400                  68,200

The variable cost per unit is constant up to a production level of 2,000 units per month but a step up of $6,000 in the monthly total fixed cost occurs when production reaches 1,100 units per month.What is the total cost for a month when 1,000 units are produced?

A

$54,200

B

$55,000

C

$59,000

D

$60,200

Fixed costs are conventionally deemed to be which of the following?

A

Constant per unit of output

B

Constant in total when production volume changes

C

Outside the control of management

D

Easily controlled

The following data relate to the overhead expenditure of a contract cleaners at two activity levels.

Square metres cleaned                  13,500                       15,950

Overheads                                      $84,865                     $97,850

What is the estimate of the overheads if 18,300 square metres are to be cleaned?

A

$96,990

B

$110,305

C

$112,267

D

$115,039

A company has recorded the following data in the two most recent periods.  

Total costs                            Volume of

of production                         production

        $                                       Units

    13,500                                   700

     18,300                                 1,100

What is the best estimate of the company's fixed costs per period? 

A

$13,500

B

$13,200

C

$5,100

D

$4,800

A production worker is paid a salary of $650 per month, plus an extra 5 cents for each unit produced during the month. How is this type of labour cost best described?

A

A variable cost

B

A fixed cost

C

A step cost

D

A semi-variable cost

What type of cost is supervisor salary costs, where one supervisor is needed for every ten employees added to the staff?

A

A fixed cost

B

A variable cost

C

A mixed cost

D

A step cost