快速查题-ACCA英国注册会计师试题
ACCA英国注册会计师
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The total cost of production for two levels of activity is as follows:
Level 1 Level 2
Production (units) 3,000 5,000
Total cost ($) 6,750 9,250
The variable production cost per unit and the total fixed production cost both remain constant in the range of activity shown.
What is the level of fixed costs?
The first unit of an entirely new product took 160 labour hours to make and the labour cost was $3,200. Four units have now been produced and it is thought that a 75% learning curve applies to the work.
What will be the expected labour cost of the fifth unit to be produced?
Which of the following is generally regarded as a benefit of using spreadsheets for budgeting?
This question appeared in the June 2015 exam.
A company predicted that the learning rate for production of a new product would be 80%. The actual learning rate was 75%. The following possible reasons were stated for this:
(1) The number of new employees recruited was lower than expected
(2) Unexpected problems were encountered with production
(3) Unexpected changes to Health and Safety laws meant that the company had to increase the number of breaks during production for employees.
Which of the above reasons could have caused the difference between the expected rate of learning and the actual rate of learning?
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 budgeted electricity cost for a business is $30,000 based upon production of 1,000 units. However if 1,400 units were to be produced the budgeted cost rises to $31,600.
Using the high/low approach what would be the budgeted electricity cost if 2,100 units were to be produced?
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 time for the first unit produced was 100 hours. The time for the second unit was 90 hours.
What is the learning rate?
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 time for the first batch of 50 units was 500 hours. The total time for the first 16 batches of 50 units was 5,731 hours.
What is the learning rate?
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 time for the first batch of 50 units was 400 hours but the labour budget is the subject of a learning effect where the learning rate is 90%. The rate of pay for labour is $12 per hour.
The business had received and satisfied an order for 600 units but it has now received a second order for another 800 units.
The value of b is = –0.152
What will be the cost of this second order? (no decimals please)
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 times taken to produce each of the first four batches of a new product were as follows:
Batch number Time taken
1 100 minutes
2 70 minutes
3 59 minutes
4 55 minutes
What was the rate of learning closest to? (1 d.p)
A department in a large organisation wishes to develop a method of predicting its total costs in a period.
The following data have been recorded.
The total cost model for a period could be represented by what equation?
