快速查题-ACCA英国注册会计师试题

 List five limitations of learning curve theory. 

 It takes 60 hours to make the first unit of a product and a 95% learning curve applies. How long will it take to make the second and third units? 

Calculate the EV of revenue using the following information. 

 The total time for the first 16 batches of Product A was 2,500 hours. What was the actual learning rate (closest to the nearest %)? 

 What is the expected time to produce the 9th unit of Product B (give your answer to the nearest hour)? 

Which THREE of the following conditions are necessary for learning curve theory to apply? 

Which of the following statements is FALSE in relation to learning curve theory? 

 Caroline has recently developed a new product. The nature of Caroline’s work is repetitive, and it is usual for there to be an 80% learning effect when a new product is developed. The time taken for the first unit was 22 minutes. An 80% learning effect applies. 

What is the time to be taken for the fourth unit in minutes? 

A company incurs the following costs at various activity levels: 

      Total cost                        Activity level

              $                                     units 

        250,000                              5,000 

        312,500                              7,500 

        400,000                            10,000 

Using the high-low method what is the variable cost per unit?