筛选结果 共找出525

 Actual overheads cost $180,000 and 40,000 machine hours were worked. 

Actual overheads cost $170,000 and 40,000 machine hours were worked. 

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5

【论述题】

Prepare profit statements for each period and for the two periods in total using both absorption costing and marginal costing. 

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6

【论述题】

Prepare profit statements for each of the six-monthly periods, using the following methods of costing. 

Marginal costing 

Prepare profit statements for each of the six-monthly periods, using the following methods of costing. 

Absorption costing 

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8

【论述题】

Production and sales for Period 1 were as follows:  

                                                                                                   Period 1  

                                                                                                       units 

Sales                                                                                              500 

Production                                                                                     500 

Calculate the profit for period 1 based on absorption costing principles. 

 Production and sales for Period 2 was as follows:  

                                                                              Period 2  

                                                                                Units 

Sales                                                                       400 

Production                                                              500 

There was no opening inventory in Period 2. Calculate the profit for Period 2 based on absorption costing principles. 

Production and sales for Period 3 was as follows:  

                                                                                Period 3  

                                                                                   Units 

Sales                                                                          550 

Production                                                                 450  

The opening inventory in Period 3 was 100 units. Calculate the profit for Period 3 based on absorption costing principles. 

 The following statements have been made about material price planning variances: 

(1) The publication of material price planning variances should always lead to automatic updates of standard costs. 

(2) The causes of material price planning variances do not need to be investigated by managers at any level in the organisation. 

Which of the above statement(s) is/are true? 

A

 (1) only 

B

 (2) only 

C

 Neither (1) nor (2) 

D

 Both (1) and (2) 

 Leaf limited has had a mixed year. Its market share has improved two percentage points to 20% but the overall market had contracted by 5% in the same period.  The budgeted sales were 504,000 units and standard contribution was $12 per unit. 

 What is the level of actual sales? 

A

 Two percentage points up on budget at 510,080 units 

B

 Three percent down overall on budget at 488,880 units 

C

 Three percent up on budget at 519,120 units 

D

 Up by a little over five and a half percent to 532,000 units