Chapter 2a_F5考试试题及答案P2-新东方在线职业题库

Calculate the overhead cost of brochure printing which would be allocated to a taxation course under activity based costing to the nearest dollar.

Calculate the overhead cost of enquiries administration which would be allocated to a taxation course under activity based costing.

A member of Southcott Co's finance team has said that activity based costing (ABC) provides more accurate product costs than a traditional absorption costing system. He gave a number of statements supporting this claim.

Which of the following statements does NOT support his claim?

A

ABC uses cost drivers to allocate overhead costs to products by cost pool

B

ABC identifies value added and non-value added activities

C

ABC assigns overheads to each major activity

D

ABC uses both volume based and non-volume based cost drivers

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【论述题】

Calculate the total costs of producing the budgeted amount of Sunshine motorcycles based on the existing method of attributing overheads.

Calculate the total costs of producing the budgeted amount of Roadster motorcycles based on the existing method of attributing overheads.

Calculate the amount of overhead in respect of set up costs, which would be attributed to the production of the budgeted amount of Roadster motorcycles, under ABC costing principles.

Calculate the amount of overhead in respect of purchase orders, which would be attributed to the budgeted amount of Fireball motorcycles, using ABC costing principles.

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?

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