Based on the data above, what is the maximum inventory level?A1,750 unitsB2,275-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 > Chapter6 > Based on t...

Based on the data above, what is the maximum inventory level?

A

1,750 units

B

2,275 units

C

2,860 units

D

2,900 units

考点：Chapter6Accountingformaterials

Maximum level = reorder level + reorder quantity - (minimum usage x minimum lead time) =1,710 + 1,750 - (50 x 12) = 2,860 units

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
Which one of the following options about the Paasche and Laspeyre indices is correct?Paasche index Laspeyre index Uses base data to weight the index Uses base data to weight the index Uses current data to weight the index Uses current data to weight the indexAUnderestimates the effect of inflation BOverestimates the effect of inflationCUnderestimates the effect of inflationDOverestimates the effect of inflationLaspeyre index
材料全屏Daps Co makes spades and forks. The following budgeted information is available: Month one Month twoFork production 220 units 240 unitsSpade production 170 units 180 unitsEach fork uses 1.5 kg of steel, and each spade uses 2 kg of steel.No finished goods inventory is held, but Daps Co's raw material inventory policy is to hold enough material to cover half of the next month's production requirements.A spreadsheet for the material purchases budget is being prepared for month one: A B kgs1 Steel required for production Gap 12 Opening inventory Gap 23 Closing inventory Gap 34 Material purchases 68【简答题】Calculate the figure that should be entered into: (i) Gap 1 (ii) Gap 2 (iii) Gap 3
State the formula that should be entered into cell B4
材料全屏J Co is considering investing in a new machine costing $18,750, payable immediately. The scrap value will be zero, and the machine will be depreciated on a straight line basis. Output would be 1,000 units per year for each of the six years of the machine's life. Each unit earns a contribution of $5.76【简答题】Assuming that the cash flows arise evenly throughout the year, calculate the payback period in years and months.
The following graph shows the standard price and quantity and the actual and price and quantity relating to the direct material for the manufacture of the bulbs.Which area correctly represents the direct material price variance?AAPWZSPBAPYXSPCAQWYSQDAQZXSQ
材料全屏 Tel Co manufactures televisions and sells them to large retailers. Due to high staff turnover, no liquidity ratios have been calculated for the year ahead.The bank is concerned about the forecast increase in Tel Co's overdraft to $40,500 at BO November 20X4, and has suggested that the ratios be calculated. The following forecast information is available for the year ended 30 November 20X4: $Revenue 343,275Cost of sales 284,000Purchases 275,000Closing Inventory 35,000Receivables 37,400Payables 35,41044【简答题】For Tel Co for the year ended 30 November 20X2 calculate:(i) The inventory holding period (H) The receivables collection period (iii) The payables period (iv) The current ratio Perform your calculations for (i), (ii) and (iii) to the nearest day and assume that there are 365 days in a yearPerform your calculation for part (iv) to B decimal places.
For each of the following measures, state if they are measuring the financial, customer; internal, or learning perspective of Grub Co's balanced scorecard:(i) Profit made per burger(ii) Time taken from the customer ordering food to food being passed to the customer (iii) Percentage of employees with higher level food hygiene certificates. (iv) Percentage of burgers cooked but not sold as they are inedible.
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)
What was the sales volume profit variance for February?A$900 (F)B$1,200 (F)C$900 (A)D$2,100 (A)