筛选结果 共找出89
材料全屏
54

【简答题】

Calculate:

(i) Net profit percentage for 20X4 

(ii) Market share for 20X4 

(iii)Increase in revenue

(iv) Revenue per style of watch for 20X4 

(v) Increase in sales per $ of market research 

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?

A

(i) only

B

(i) and (ii) only

C

(i), (ii) and (Hi) only

D

All of them

材料全屏
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)

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

A

$400 (A)

B

$2,100 (F)

C

$2,800 (A)

D

$2,800 (F)

材料全屏
58

【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)

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

A

$400 (A)

B

$2,100 (F)

C

$2,800 (A)

D

$2,800 (F)

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

$7,500

B

$16,000

C

$17,000

D

$24.500

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?

A

$1,054 over absorbed

B

$2,635 under absorbed

C

$3,689 over absorbed

D

$3,689 under absorbed

材料全屏
30

【简答题】

From the information provided calculate

(i) The actual price paid per kg for the direct material 

(ii) The standard quantity that should have been used for actual production.

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

A

lower quality direct material has been purchased

B

 higher quality direct material has been purchased