快速查题-ACCA英国注册会计师试题

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 ABC Company manufactures two products, Product Alpha and Product Beta. Both are produced in a very labour-intensive environment and use similar processes. Alpha and Beta differ by volume. Beta is a high-volume product, while Alpha is a low-volume product. Details of product inputs, outputs and the costs of activities are as follows: 

Fixed overhead costs amount to a total of $420,000 and have been analysed as follows:   

                                                                                                             $ 

Volume-related                                                                          100,000 

Purchasing related                                                                   145,000 

Set-up related                                                                            175,000 

Using a traditional method of overhead absorption based on labour hours, what is the overhead cost per unit for each unit of product Alpha?

 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. 

A company manufactures two products, C and D, for which the following information is available:  

                                                                                 Product C                    Product D                   Total 

Budgeted production (units)                                  1,000                            4,000                      5,000 

Labour hours per unit/in total                                        8                                  10                    48,000 

Number of production runs required                         13                                  15                            28 

Number of inspections during production                 5                                     3                              8 

Total production set up costs $140,000 

Total inspection costs $80,000  

Other overhead costs $96,000 

Other overhead costs are absorbed on the basis of labour hours per unit. 

Using activity-based costing, what is the budgeted overhead cost per unit of product D? 

 A company uses activity-based costing to calculate the unit cost of its products. The figures for Period 3 are as follows: production set-up costs are $84,000. Total production is 40,000 units of each of products A and B, and each run is 2,000 units of A or 5,000 units of B. 

What is the set-up cost per unit of B?

 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. 

A company makes products A and B. It is experimenting with Activity Based Costing. Production set-up costs are $12,000; total production will be 20,000 units of each of products A and B. Each run is 1,000 units of A or 5,000 units of B. 

What is the set-up cost per unit of A, using ABC? 

 Fill in the blanks. The major ideas behind ABC are as follows.  

(a) Activities cause _____________ 

(b) Producing products creates demand for the  _____________

(c) Costs are assigned to a product on the basis of the product's consumption of the _____________