题目内容

A business has the following figures for the year ended 31 December 2000

Stock at beginning of period 85,000
Stock at the end of period 90,000
Purchases 300,000
Purchases return 25,000
Cost of goods sold is ______.

A. $295,000
B. $270,000
C. $305,000
D. $280,000

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Prime costs include direct materials costs, direct labor costs and indirect manufacturing

A. 正确
B. 错误

A manufacturer has file following figure for the products:
Product A Product B Product C Product D
Unit contribution $70 $40 $20 $50
Units produced under constraints 1,000 units 1,200 units 2,000 units 1,250 units
The opportunity cost which to produce product D instead of product C is ______.

A. $48,000
B. $40,000
C. $62,500
D. $22,500

Although one accountant mistakes to write down a credit sale as a cash sale, the figure on

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B. 错误

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