快速查题-ACCA英国注册会计师试题

 In target costing, which of the following would be a legitimate strategy to reduce a cost gap for a product that existed in a competitive industry with demanding shareholders? 

 A manufacturing company which produces a range of products has developed a budget for the life-cycle of a new product, P. The information in the following table relates exclusively to product P:  

                                                                                         Lifetime total                                Per unit 

Design costs                                                                   $800,000 

Direct manufacturing costs                                                                                                   $20 

Depreciation costs                                                         $500,000

 Decommissioning costs                                                $20,000 

Machine hours                                                                                                                           4 

Production and sales units                                             300,000

 The company’s total fixed production overheads are budgeted to be $72 million each year and total machine hours are budgeted to be 96 million hours. The company absorbs overheads on a machine hour basis. 

What is the budgeted life-cycle cost per unit for product P? 

A company has produced the following information for a product it is about to launch: 

Units                                                                                        2,000                     5,000                  7,000 

Variable production cost per unit                                       $2.30                     $1.80                   $1.20

 Fixed production costs                                                     $3,000                   $3,500                $4,000

 Variable selling cost per unit                                            $0.50                       $0.40                $0.40 

Fixed selling costs                                                             $1,500                    $1,600               $1,600

 Administrative costs                                                            $700                        $700                  $700 

What is the life-cycle cost per unit?    

Which ONE of the following would serve to increase the Throughput Accounting Ratio? 

A manufacturing company decides which of three mutually exclusive products to make in its factory on the basis of maximising the company’s throughput accounting ratio. 

Current data for the three products is shown in the following table:  

                                                                                           Product X                        Product Y                   Product Z 

Selling price per unit                                                           $60                                  $40                              $20 

Direct material cost per unit                                              $40                                   $10                              $16 

Machine hours per unit                                                       10                                      20                                2.5 

Total factory costs (excluding direct materials) are $150,000. The company cannot make enough of any of the products to satisfy external demand entirely as machine hours are restricted. 

Which of the following actions would improve the company’s existing throughput accounting ratio?