BA2 試験問題を無料オンラインアクセス

Refer to the exhibit.

A company operates a process costing system. The following data relates to Process X for the month of September.
Normal loss is 5% of input and all losses occur at the end of the process.
The number of equivalent units, using an average cost basis of valuation, was:
Materials:

AB Ltd. is currently preparing its material usage budget for product 'Pep' for the forthcoming year. There will be 10,000 units of product 'Pep' produced during the forthcoming year. Each unit of 'Pep' requires 5 kgs of material 'X'.
Opening inventory of material 'X' is estimated to be 15,000 kgs and the company wishes to increase this level of inventory to 17,500 kgs by the end of next year.
The material usage budget for the forthcoming year is

Refer to the Exhibit.

A company operates a batch costing system.
Production overhead costs are absorbed into the cost of batches using a direct labour hour rate. Other overhead costs are absorbed at a rate of 20% of total production cost. The company adds a mark-up of 10% to total cost in order to derive its selling prices.
Budgeted production overheads for the period are $44,000 and the budgeted level of activity is 8,800 direct labour hours.
The following data are available for batch number 309:
The required selling price per unit (to two decimal places) is:

Refer to the exhibit.

• A.£250 favourable
• B.Fabex Ltd. manufactures a household detergent called "Clear". The standard data for one of the chemicals used in production (chemical XTC) is as follows:
  (a) 50 litres used per 100 litres of 'Clear' produced
  (b) Budgeted monthly production is 1000 litres of 'Clear'.
  The closing inventory of chemical XTC for November valued at standard price was as follows:
  Actual results for the period during December were as follows:
  (a) 500 litres of chemical XTC was purchased for £1300.
  (b) 550 litres of chemical XTC was used.
  (c) 900 litres of 'Clear' was produced.
  It is company policy to extract the material price variance at the time of purchase.
  What is the total direct material usage variance (to the nearest whole number)?
• C.£260 favourable
• D.£250 adverse
• E.£260 adverse

The wages of a machine operator who is paid by the hour would be described as A.

• A.Fixed cost
• B.Stepped fixed cost
• C.Semi-variable cost
• D.Variable cost