快速查题-ACCA英国注册会计师试题

Cost and selling price details for product Z are as follows.

                                                                             $per unit

Direct materials                                                       6.00                                                   

Direct labour                                                           7.50

Variable overhead                                                  2.50

Fixed overhead absorption rate                             5.00

                                                                               21.00

Profit                                                                       9.00

Selling price                                                           30.00

Budgeted production for the month was 5,000 units although the company managed to produce 5,800 units, selling 5,200 of them and incurring fixed overhead costs of $27,400.

A firm makes special assemblies to customers' orders and uses job costing.

The data for a period are:

                                                               Job number                Job number                  Job number

                                                                    AA10                            BB15                          CC20

                                                                      $                                    $                                  $

Opening WIP                                              26,800                          42,790                             0

Material added in period                             17,275                                0                              18,500

Labour for period                                        14,500                            3,500                            24,600

The budgeted overheads for the period were $126,000.

Job number BB15 was completed on the last day of the period.