快速查题-ACCA英国注册会计师试题

Mai Co are considering setting up another division selling expensive watches. The two divisions would be run as profit centres, with head office costs being allocated to each division. Managers^ bonuses will be dependent on the divisions meeting their targets. Targets that are being considered are: 

 (i) Gross profit percentage 

(ii) Contribution 

(iii) Net profit for the division

(iv) Return on capital employed. 

Which of the targets should be used to assess the performance of the divisional manager and provide motivation?

What is the direct labour efficiency variance for the company in 20X3?

What is the direct labour efficiency variance for the company in 20X3?

A company uses a standard absorption costing system. Last month budgeted production was 8,000 units and the standard fixed production overhead cost was $15 per unit. Actual production last month was 8,500 units and the actual fixed production overhead cost was $17 per unit.What was the total adverse fixed production overhead variance for last month?

A cost centre had an overhead absorption rate of $4.25 per machine hour, based on a budgeted activity level of 12,400 machine hours.In the period covered by the budget, actual machine hours worked were 2% more than the budgeted hours and the actual overhead expenditure incurred in the cost centre was $56,389.What was the total over or under absorption of overheads in the cost centre for the period?

Which of the following is likely to lead to the variances stated above?