快速查题-ACCA英国注册会计师试题

 HG plc manufactures four products. The unit cost, selling price and bottleneck resource details per unit are as follows.  

Assuming that labour is a unit variable cost, if budgeted unit sales are in the ratio W : 2, X : 3, Y : 3, Z : 4 and monthly fixed costs are budgeted to be $15,000, the number of units of W that would be sold per month at the budgeted breakeven point is nearest to: 

 Co X makes two products Y and Z, which it sells in the ratio 4:2. (This ratio is based on the sales revenue.) The sales prices and variables costs of Y and Z are as follows:  

                                               Sales price                               Variable costs

 Y                                                      $61                                             $42 

Z                                                       $95                                             $63 

Fixed costs for the business are $200,000. 

What is the breakeven revenue for the business (to the nearest whole number)? 

This question appeared in the June 2015 exam. 

The following information is available for a manufacturing company which produces multiple products: 

(1) The product mix ratio 

(2) Contribution to sales ratio for each product 

(3) General fixed costs 

(4) Method of reapportioning general fixed costs 

Which of the above are required in order to calculate the breakeven sales revenue for the company? 

 The following statements have been made about cost classifications. 

(1) Repairs under warranty are an external failure cost 

(2) Lower selling price for sub quality goods is an internal failure cost 

Which of the above statements is/are correct? 

 What are the main elements of an environmental management system per ISO 14001? 

 List the three categories of material flows under a system of (material) flow cost accounting. 

 Identify four reasons why environmental costs are important to management accountants. 

 An organisation manufactures and sells a single product, the G. It has produced the following budget for the coming year: 

If inventory levels are negligible, what is the breakeven point in units? 

 A company manufactures and sells a single product with a variable cost per unit of $36. It has a contribution ratio of 25%. The company has weekly fixed costs of $18,000.  

What is the weekly breakeven point, in units? 

A company makes a single product with the following data:  

                                                                                      $                           $ 

Selling price                                                                                           25 

Material                                                                        5 

Labour                                                                         7 

Variable overhead                                                     3 

Fixed overhead                                                          4  

                                                                                                                 (19) 

                                                                                                                 ––– 

Profit per unit                                                                                           6  

                                                                                                                 ––– 

Budgeted output is 30,000 units. 

In relation to this data, which of the following statements is correct?