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The following question is taken from the December 2012 exam paper.

A truck delivered sand to two customers in a week. The following details are available.

Customer Weight of goods delivered (kilograms) 500 (kilograms)

X 500 200

Y 180 1,200

680 1,400

The truck cost $3,060 to operate in the week. Each customer delivery was carried out separately, and the truck made no other deliveries in the week.What is the cost per kilogram/kilometre of sand delivered in the week (to the nearest $0.001)?

A

$0.003

B

$0.010

C

$2.186

D

$4.500

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Chapter10Job,batchandservicecosting

The question relates to study guide reference B3c(ii).

The correct answer is B. The cost per kilogram/kilometre of sand delivered is the cost of carrying one kilogram of sand for one kilometre. Kilogram kilometres can be calculated by multiplying the weight of goods delivered to each customer by the distance covered. (500 kg x 200km + 180 kg x 1200km = 316,000 kilogram kilometres.) If truck costs are divided by this figure a cost of $0.010 is obtained. Alternative C represents the cost per kilometre travelled (($3,060 / 1,400 km). Alternative A can be obtained by dividing truck cost by 680 kg x 1,400 kilometres = 952,000. This is a meaningless figure as it does not allow for different weights travelling different distances. Finally alternative D represents the average cost per kilogram delivered ($3,060 / 680 kg = $4.50).

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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