题目内容
In the three months ended 30 November 2011, Choc Co produced 101,000 units of ‘Ooze’ using 2,200 kg of honey, 1,400 kg of sugar and 1,050 kg of syrup. Note: there are 1,000 grams in a kilogram (kg).
Choc Co has used activity-based costing to allocate its overheads for a number of years. One of its main overheads is machine set-up costs. In the three months ended 30 November 2011, the following information was available in relation to set-up costs:
Required:
(a) Calculate the following variances for materials in Ooze:
(i) Total materials usage variance; (4 marks)
(ii) Total materials mix variance; (4 marks)
(iii) Total materials quantity (yield) variance. (4 marks)
(b) Calculate the following activity-based variances in relation to the set-up cost of the machines:
(i) The expenditure variance; (3 marks)
(ii) The efficiency variance. (3 marks)
(c) Briefly outline the steps involved in allocating overheads using activity based costing. (2 marks)
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Fit Co specialises in the manufacture of a small range of hi-tech products for the fitness market. They are currently considering the development of a new type of fitness monitor, which would be the first of its kind in the market. It would take one year to develop, with sales then commencing at the beginning of the second year. The product is expected to have a life cycle of two years, before it is replaced with a technologically superior product. The following cost estimates have been made.
Note: You should ignore the time value of money.
Required:
(a) Calculate the life cycle cost per unit. (6 marks)
(b) After preparing the cost estimates above, the company realises that it has not taken into account the effect of the learning curve on the production process. The variable manufacturing cost per unit above, of $40 in year 2 and $42 in year 3, includes a cost for 0·5 hours of labour. The remainder of the variable manufacturing cost is not driven by labour hours. The year 2 cost per hour for labour is $24 and the year 3 cost is $26 per hour. Subsequently, it has now been estimated that, although the first unit is expected to take 0·5 hours, a learning curve of 95% is expected to occur until the 100th unit has been completed.
Calculate the revised life cycle cost per unit, taking into account the effect of the learning curve.
Note: the value of the learning co-efficient, b, is –0·0740005. (10 marks)
(c) Discuss the benefits of life cycle costing. (4 marks)
‘Budgeting is a waste of time. I don’t see the point of it. It tells us what we can’t afford but it doesn’t keep us from buying it. It simply makes us invent new ways of manipulating figures. If all levels of management aren’t involved in the setting of the budget, they might as well not bother preparing one.’
Required:
(a) Identify and explain SIX objectives of a budgetary control system. (9 marks)
(b) Discuss the concept of a participative style. of budgeting in terms of the six objectives identified in part (a). (11 marks)
第二审人民法院对上诉案件经过审查，认为原判决认定事实清楚，适用法律正确的，应当（）。
关于法院调解，下列说法正确的是（）。
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