快速查题-ACCA英国注册会计师试题

 A company makes and sells product X and product Y. Twice as many units of product Y are made and sold as that of product X. Each unit of product X makes a contribution of $10 and each unit of product Y makes a contribution of $4. Fixed costs are $90,000. 

What is the total number of units which must be made and sold to make a profit of $45,000? 

 Betis Limited is considering changing the way it is structured by asking its employed staff to become freelance.  Employees are currently paid a fixed salary of $240,000 per annum, but would instead be paid $200 per working day.  On a typical working day, staff can produce 40 units. Other fixed costs are $400,000 pa.  

The selling price of a unit is $60 and material costs are $20 per unit. 

What will be the effect of the change on the breakeven point of the business and the level of operating risk? 

 An organisation manufactures and sells a single product, the G. It has produced the following budget for the coming year: 

If inventory levels are negligible, what is the breakeven point in units? 

 A company manufactures and sells a single product with a variable cost per unit of $36. It has a contribution ratio of 25%. The company has weekly fixed costs of $18,000.  

What is the weekly breakeven point, in units? 

Choose the appropriate words from those highlighted. 

The assumption in breakeven analysis that variable cost is the same per unit at all levels of output is a great simplification. The variable cost per unit will decrease where (1) economies/diseconomies of scale are made at higher volumes of output, but will also eventually rise where (2) economies/diseconomies of scale begin to appear at even (3) higher/lower volumes of output. 

 A company makes and sells two products, X and Y. The following budget has been prepared. 

What is the breakeven point in sales revenue, to the nearest $100? 

 A product has the following costs. 

                                                                 $ 

Direct materials                                  15 

Direct labour                                          9 

Variable overheads                             16

 Fixed overheads are $9,000 per month. Budgeted sales per month are 450 units to allow the product to break even. 

Fill in the blank in the sentence below.  

The mark-up which needs to be added to marginal cost to allow the product to break even at the budgeted units is _______   %.  

 What is the margin of safety? 

 What must sales be to achieve a monthly profit of $120,000?