A step fixed cost - when the vertical axis represents cost incurred.AGraph 3BGra-新东方在线职业题库

新东方在线题库 > ACCA英国注册会计师试题 > F2 > Chapter4-5 > A step fix...

A step fixed cost - when the vertical axis represents cost incurred.

A

Graph 3

B

Graph 4

C

Graph 5

D

Graph 6

考点：Chapter5Costbehaviour

Graph 3 shows that the step fixed costs go up in 'steps' as the level of activity increases.

多做几道

材料全屏

60

【单项选择题】

What was the adverse material price variance?

A

$1,000

B

$3,500

C

$7,500

D

$11,000

What was the favourable material usage variance?

A

$2,500

B

$4,000

C

$7,500

D

$10,000

材料全屏

62

【单项选择题】

What was the total direct materials variance?

A

Nil

B

$10,000 Adverse

C

$10,000 Favourable

D

$11,000 Adverse

What was the total direct labour variance?

A

$6,000 Favourable

B

$20,000 Adverse

C

$22,000 Favourable

D

Nil

What was the total direct variable overheads variance?

A

Nil

B

$12,000 Favourable

C

$12,000 Adverse

D

$11,000 Adverse

最新试题

该科目易错题

该题目相似题

What is the absorption costing profit for the month?A$45,200B$45,400C$46,800D$48,400
材料全屏L Co wants to be able to predict their overhead costs with more accuracy. The company accountant has analysed costs for the past six months:Note: perform all calculations to the nearest $ Production Overhead costs level (units) ($)January 10 3,352February 10.5 3,479March 12 3,860April 9 3,098May 9.5 3,225June 10.25 3,416Further analysis has revealed:Σx = 61.25 Σy = 20,430 Σxy = 209;903 Σx2 = 630.5663【简答题】Use regression analysis to identify the variable cost per unit.
Which of the following is likely to lead to the variances stated above?Alower quality direct material has been purchasedB higher quality direct material has been purchased
材料全屏The following is a proforma operating statement for Wick Co, a company manufacturing candles. $Budgeted profit Sales volume variance Standard profit on actual sales Sales price variance Favourable ($) Adverse ($)Cost variances Materials price Materials usage Labour rate Labour efficiency Variable overhead rateVariable overhead efficiencyFixed overhead expenditure Fixed overhead capacity Fixed overhead efficiency TotalActual profit34【不定项选择题】Which of the following THREE statements are correct?AWick Co uses standard profit per unit to calculate the sales volume variance.BThe fixed overhead expenditure variance is the same figure as the over or under absorption of fixed overheadsCWick Co absorbs fixed overheads on an hourly basis.DThe efficiency variances will all either be favourable or adverse
材料全屏Grub Co is a fast food restaurant. Historically they have always relied upon financial measures of performance, concentrating on ratios such as the number of burgers sold and the profit made per burger sold.Grub Co is now considering implementing a balanced scorecard approach.50【不定项选择题】Complete the following statements about the balanced scorecard approach, choosing from the options available:Before a balanced scorecard approach can be considered, an organisation needs to first have (gapl). The balanced scorecard approach focuses on (gap 2)AGap 1 key performance indicators agreed with managementBGap 1 a mission statementCGap 1 operational plans in placeDGap 2 short term improvements for the business.EGap 2 the long term success of the business.
The following explanation of benchmarking is incomplete:There are four types of benchmarking, being (gap 1), competitive, functional and strategic. Comparing the results of Grub Co with McDonalds would be a form of (gap 2) benchmarkingState the words that fill the gaps.
Select the option that has the steps in a systematic benchmarking exercise in the correct order:Aanalysis— planning— action —reviewBreview— planning— action—analysisCplanning—analysis—action—reviewDanalysis—actio—review—planning
材料全屏A company expected to produce 200 units of its product, the Bone, in 20X3. In fact 260 units were produced. The standard labour cost per unit was $70 (10 hours at a rate of $7 per hour). The actual labour cost was $18,600 and the labour force worked 2,200 hours although they were paid for 2,300 hours.56【单项选择题】What is the direct labour rate variance for the company in 20X3?A$400 (A)B$2,500 (F)C$2,500 (A)D$3,200 (A)
材料全屏A company has a budgeted material cost of $125,000 for the production of 25,000 units per month. Each unit is budgeted to use 2 kg of material. The standard cost of material is $2.50 per kg.Actual materials in the month cost $136,000 for 27,000 units and 53,000 kg were purchased and used.60【单项选择题】What was the adverse material price variance?A$1,000B$3,500C$7,500D$11,000
材料全屏A company manufactures a single product. An extract from a variance control report together with relevant standard cost data is shown below.Standard selling price per unit $70Standard direct material cost (5 kg x $2 per kg) $10 per unitBudgeted total material cost of sales $2,300 per monthBudgeted profit margin $6,900 per monthActual results for FebruarySales revenue $15,200Total direct material cost $2,400Direct material price variance $800 adverseDirect material usage variance $400 favourableThere was no change in inventory levels during the month.65【单项选择题】What was the actual production in February?A200 unitsB217 unitsC240 unitsD280 units