题目

The following production and total cost information relates to a single product organisation for the last three months:

Month        Production          Total cost

                     units                          $

  1                 1,200                 66,600

   2                900                     58,200

   3               1,400                  68,200

The variable cost per unit is constant up to a production level of 2,000 units per month but a step up of $6,000 in the monthly total fixed cost occurs when production reaches 1,100 units per month.What is the total cost for a month when 1,000 units are produced?

A

$54,200

B

$55,000

C

$59,000

D

$60,200

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Chapter4Costclassification

Use the two levels of production above 1,100 units per month for the high-low analysis as at these levels fixed costs are the  same.

         Units                   Total cost

                                          ($)

           1,400                   68,200

           1,200                   66,600

            200                     1,600

Variable cost per unit = ($1,600/200) = $8

Total fixed cost (above 1,100 units) = [$68,200 - (1,400 x $8)] = $57,000

Total cost for 1,000 units = [($57,000 - $6,000) + (1,000 x $8>】=$59,000

多做几道

Which of the following statements about management accounting information is/are true?

(i) They must be stated in purely monetary terms.

(ii) Limited companies must, by law, prepare management accounts.

(iii) They serve as a future planning tool and are not used as an historical record.

A

(i), (ii) and (iii)

B

(i) and (ii)

C

(ii) only

D

None of the statements is true

Which of the following statements is/are correct?

(i) A management control system is a term used to describe the hardware and software used to drive a database system which produces information outputs that are easily assimilated by management.

(ii) An objective is a course of action that an organisation might pursue in order to achieve its strategy.

(iii) Information is data that has been processed into a form meaningful to the recipient.

A

(i), (ii) and (iii)

B

(i) and (iii)

C

(ii) and (iii)

D

(iii) only

Good information should have certain qualities. Which of the following are qualities of good information?(i) Complete(ii) Extensive(iii) Relevant(iv) Accurate

A

(i), (ii) and (iii)

B

(i), (iii) and (iv)

C

(ii) and (iv)

D

All of them

Monthly variance reports are an example of which one of the following types of management information?

A

Tactical

B

Strategic

C

Non-financial

D

Operational

Which of the following statements is/are correct?

(i) Information for decision-making should incorporate uncertainty in some way

(ii) The data used to prepare financial accounts and management accounts are the

A

(i) is true and (ii) is false

B

(ii) is true and (i) is false

C

Both are true

D

Both are false

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