题目内容

The overhead of a company are coded using 5 digit coding system, an extract from which is as followThe coding for the depreciation of machine of production Dept. C is 32605Which is the coding for the indirect labour cost incurred in service Dept. Y

A. 31604
B. 40602
C. 41602
D. 32605

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Calculate the expected cost of producing 850 units of product, given the information shown in the table below.

A. 14,825
B. 15,485
C. 15,825
D.16,485

An organisation has the following total costs at three activity levels:Activity level (units) 8,000 12,00015,000Total cost$204,000 $250,000 $274,000Variable cost per unit is constant within this activity range and there is a step up of 10% in the total fixed costs when the activity level exceeds 11,000 units.What is the total cost at an activity level of 10,000 units?

A. $220,000
B. $224,000
C. $227,000
D. $234,000

Reginald is the manager of production department Mina factory, which has ten other production departments. He receives monthly information that compares planned and actual expenditure for department M. After department M, all production goes into other factory departments to be completed prior to being dispatched to customers. Reginald does not take decisions involving capital expenditure in department M.Which of the following describes Reginald's role in department M?

A cost centre manager
B. An investment centre manager
C. A profit centre manager
D. A revenue centre manager

The following statements relate to responsibility centres:(i) Return on investment is a suitable measure of performance in both profit and investment centres.(ii) Cost centres are found in manufacturing organisations but not in service organisations.(iii) The manager of a revenue centre is responsible for both sales and costs in a part of an organisation. Which of the statements, if any, is true?

A.⑴only
B. (ii)only
C. (iii)only
D. None of them

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