F5_ACCA英国注册会计师考试试题及答案P34-新东方在线职业题库

Choose the appropriate words from those highlighted and fill in the blanks.

When showing multiple products individually on a P/V chart, the products are shown from left to right/right to left in order of increasing/decreasing size of C/S ratio. The line joining the two ends of the dotted line (which shows_________.) indicates _______

Choose the appropriate words from those highlighted.

The assumption in breakeven analysis that variable cost is the same per unit at all levels of output is a great simplification. The variable cost per unit will decrease where (1) economies/diseconomies of scale are made at higher volumes of output, but will also eventually rise where (2) economies/diseconomies of scale begin to appear at even (3) higher/lower volumes of output.

A company makes and sells two products, X and Y. The following budget has been prepared.

What is the breakeven point in sales revenue, to the nearest $100?

A product has the following costs.

$

Direct materials 15

Direct labour 9

Variable overheads 16

Fixed overheads are $9,000 per month. Budgeted sales per month are 450 units to allow the product to break even.

Fill in the blank in the sentence below.

The mark-up which needs to be added to marginal cost to allow the product to break even at the budgeted units is _______ %.

材料全屏

28

【论述题】

What is the budgeted profit per month and what is the breakeven point in sales?

What is the margin of safety?

What must sales be to achieve a monthly profit of $120,000?

This objective test question contains a question type which will only appear in a computer-based exam, but this question provides valuable practice for all students whichever version of the exam they are taking.

P CO makes two products – P1 and P2 – budgeted details of which are as follows:

P1 P2

$ $

Selling price 10.00 8.00

Cost per unit: Direct materials 3.50 4.00

Direct labour 1.50 1.00

Variable overhead 0.60 0.40

Fixed overhead 1.20 1.00

Profit per unit 3.20 1.60

Budgeted production and sales for the year ended 30 November 2015 are:

Product P1 10,000 units

Product P2 12,500 units

The fixed overhead costs included in P1 relate to apportionment of general overhead costs only. However P2 also includes specific fixed overheads totalling $2,500.

If only product P1 were to be made, how many units (to the nearest unit) would need to be sold in order to achieve a profit of $60,000 each year?

This objective test question contains a question type which will only appear in a computer-based exam, but this question provides valuable practice for all students whichever version of the exam they are taking.

The CS ratio for a business is 0.4 and its fixed costs are $1,600,000. Budget revenue has been set at 6 times the amount of the fixed costs.

What is the margin of safety % measured in revenue?

TIM produces and sells two products, the MK and the KL. The organisation expects to sell 1 MK for every 2 KLs and have monthly sales revenue of $150,000. The MK has a C/S ratio of 20% whereas the KL has a C/S ratio of 40%. Budgeted monthly fixed costs are $30,000.

Required

What is the budgeted breakeven sales revenue?

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