快速查题-ACCA英国注册会计师试题

 The following information relates to a management consultancy organisation:  

                                                                                            $ 

Salary cost per hour for senior consultants                        40

Salary cost per hour for junior consultants                         25

Overhead absorption rate per hour applied to all hours     20

The organisation adds 40% to total cost to arrive at the final fee to be charged to a client. Assignment number 789 took 54 hours of a senior consultant's time and 110 hours of junior consultants'  time.  What is the final fee to be charged for Assignment 789?  

A company operates a job costing system. Job number 1012 requires $45 of direct materials and $30 of direct labour. Direct labour is paid at the rate of $7.50 per hour. Production overheads are absorbed at a rate of $12.50 per direct labour hour and non-production overheads are absorbed at a rate of 60% of prime cost.What is the total cost of job number 1012?

Last year, Bryan Air carried excess baggage of 250,000 kg over a distance of 7,500 km at a cost of $3,750,000 for the extra fuel.What is the cost per kg-km?

The following question is taken from the December 2012 exam paper.

A truck delivered sand to two customers in a week. The following details are available.

Customer                         Weight of goods delivered (kilograms)                          500 (kilograms)

X                                                     500                                                                         200

Y                                                    180                                                                         1,200

                                                       680                                                                        1,400

The truck cost $3,060 to operate in the week. Each customer delivery was carried out separately, and the truck made no other deliveries in the week.What is the cost per kilogram/kilometre of sand delivered in the week (to the nearest $0.001)?

Last month a manufacturing company's profit was $2,000, calculated using absorption costing principles. If marginal costing principles had been used, a loss of $3,000 would have occurred. The company's fixed production cost is $2 per unit. Sales last month were 10,000 units.

What was last month's production (in units}?

      ________units

For a product that has a positive unit contribution^ which of the following events would tend to increase total contribution by the greatest amount?

A company calculates the prices of jobs by adding overheads to the prime cost and adding 30% to total costs as a mark up. Job number Y256 was sold for $1,690 and incurred overheads of $694. What was the prime cost of the job?

A company operates a job costing system.

The estimated costs for job 173 are as follows.

Direct materials                      5 metres @ $20 per metre

Direct labour                            14 hours @ $8 per hour

Variable production overheads are recovered at the rate of $3 per direct labour hour.

Fixed production overheads for the year are budgeted to be $200,000 and are to be recovered on the basis of the total of 40,000 direct labour hours for the year.

Other overheads, in relation to selling, distribution and administration, are recovered at the rate of $80 per job. What is the total cost of job 173?

The following items may be used in costing batches. (i) Actual material cost(ii) Actual manufacturing overheads(iii) Absorbed manufacturing overheads(iv) Actual labour costWhich of the above are contained in a typical batch cost?

Which of the following would be appropriate cost units for a passenger coach company? (i) Vehicle cost per passenger-kilometre (ii) Fuel cost for each vehicle per kilometre (iii) Fixed cost per kilometre