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某残疾旅客携带旅行包1只，重26kg;代步的折叠式轮椅1只，重23kg，到站应补收()的超重运费。
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到站发现一名超过1.4m的儿童持儿童票乘车时，应()。
本年度的通勤乘车证可延期使用到次年的()
The Organic Bread Company (OBC) makes a range of breads for sale direct to the public. The production process begins with workers weighing out ingredients on electronic scales and then placing them in a machine for mixing. A worker then manually removes the mix from the machine and shapes it into loaves by hand, after which the bread is then placed into the oven for baking.
All baked loaves are then inspected by OBC’s quality inspector before they are packaged up and made ready for sale. Any loaves which fail the inspection are donated to a local food bank.
The standard cost card for OBC’s ‘Mixed Bloomer’, one of its most popular loaves, is as follows:
Budgeted production of Mixed Bloomers was 1,000 units for the quarter, although actual production was only 950 units. The total actual quantities used and their actual costs were:
Required:
(a) Calculate the total material mix variance and the total material yield variance for OBC for the last quarter. (7 marks)
(b) Using the information in the question, suggest THREE possible reasons why an ADVERSE MATERIAL YIELD variance could arise at OBC. (3 marks)
Section A暂缺
Section B – ALL FIVE questions are compulsory and MUST be attempted
The Chemical Free Clean Co (C Co) provides a range of environmentally-friendly cleaning services to business customers, often providing a specific service to meet a client’s needs. Its customers range from large offices and factories to specialist care wards at hospitals, where specialist cleaning equipment must be used and regulations adhered to. C Co offers both regular cleaning contracts and contracts for one-off jobs. For example, its latest client was a chain of restaurants which employed them to provide an extensive clean of all their business premises after an outbreak of food poisoning.
The cleaning market is very competitive, although there are only a small number of companies providing a chemical free service. C Co has always used cost-plus pricing to determine the prices which it charges to its customers but recently, the cost of the cleaning products C Co uses has increased. This has meant that C Co has had to increase its prices, resulting in the loss of several regular customers to competing service providers.
The finance director at C Co has heard about target costing and is considering whether it could be useful at C Co.
Required:
(a) Briefly describe the main steps involved in deriving a target cost. (3 marks)
(b) Explain any difficulties which may be encountered and any benefits which may arise when implementing target costing at C Co. (7 marks)
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