快速查题-ACCA英国注册会计师试题

A manufacturing company has four types of cost (identified as Tl, T2, T3 and T4).

The total cost for each type at two different production levels is:

Cost type                            Total cost for 125 units                       Total cost for 180 units 

                                                           $                                                           $

       T1                                             1,000                                                     1,260

       T2                                             1,750                                                      2,520

       T3                                              2,475                                                     2,826

       T4                                              3,225                                                     4,644

Which two cost types would be classified as being semi-variable?

The following data relate to the overhead expenditure of contract cleaners at two activity levels:Square metres cleaned 12,750 15,100Overheads $73,950 $83,585Using the high-low method, what is the estimate of the overhead cost if 16,200 square metres are to be cleaned?

A company manufactures and sells toys and incurs the following three costs:(i) Rental of the finished goods warehouse(ii) Depreciation of its own fleet of delivery vehicles(iii) Commission paid to sales staff.Which of these are classified as distribution costs?

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?

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?

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 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?

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?

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

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?