The following question is taken from the December 2012 exam paper.
A truck delivered sand to two customers in a week. The following details are available.
Customer Weight of goods delivered (kilograms) 500 (kilograms)
X 500 200
Y 180 1,200
680 1,400
The truck cost $3,060 to operate in the week. Each customer delivery was carried out separately, and the truck made no other deliveries in the week.What is the cost per kilogram/kilometre of sand delivered in the week (to the nearest $0.001)?
The question relates to study guide reference B3c(ii).
The correct answer is B. The cost per kilogram/kilometre of sand delivered is the cost of carrying one kilogram of sand for one kilometre. Kilogram kilometres can be calculated by multiplying the weight of goods delivered to each customer by the distance covered. (500 kg x 200km + 180 kg x 1200km = 316,000 kilogram kilometres.) If truck costs are divided by this figure a cost of $0.010 is obtained. Alternative C represents the cost per kilometre travelled (($3,060 / 1,400 km). Alternative A can be obtained by dividing truck cost by 680 kg x 1,400 kilometres = 952,000. This is a meaningless figure as it does not allow for different weights travelling different distances. Finally alternative D represents the average cost per kilogram delivered ($3,060 / 680 kg = $4.50).
多做几道
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 would help to explain a favourable direct labour efficiency variance?
(i) Employees were of a lower skill level than specified in the standard
(ii) Better quality material was easier to process
(iii) Suggestions for improved working methods were implemented during the period
Which of the following statements is correct?
The following information relates to labour costs for the past month:
Budget Labour rate $10 per hour
Production time 15,000 hours
Time per unit 3 hours
Production units 5,000 units
Actual Wages paid $176,000
Production 5,500 units
Total hours worked 14,000 hours
There was no idle time.
What were the labour rate and efficiency variances?
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