CIMAPRO15-P01-X1-ENG 試験問題を無料オンラインアクセス

TP makes wedding cakes that are sold to specialist retail outlets which decorate the cakes according to the customers' specific requirements. The standard cost per unit of its most popular cake is as follows:

The general market prices at the time of purchase for Ingredient A and Ingredient B were $23 per kg and $20 per kg respectively.
TP operates a JIT purchasing system for ingredients and a JIT production system; therefore, there was no inventory during the period.
Prepare a statement which reconciles the flexed budget material cost and the actual material cost. Your statement should include the material price planning variances, and the operational variances including material price, material mix and material yield.
What was the material price planning variance for ingredient A?

• A.The Material price planning variance - Ingredient A was $73 000 F
• B.The Material price planning variance - Ingredient A was $75 000 F
• C.The Material price planning variance - Ingredient A was $71 000 F
• D.The Material price planning variance - Ingredient A was $72 000 F

RT produces two products from different quantities of the same resources using a just-in-time (JIT) production system. The selling price and resource requirements of each of the products are shown below:

Market research shows that the maximum demand for products R and T during June 2010 is 500 units and 800 units respectively. This does not include an order that RT has agreed with a commercial customer for the supply of 250 units of R and 350 units of T at selling prices of $100 and $135 per unit respectively. Although the customer will accept part of the order, failure by RT to deliver the order in full by the end of June will cause RT to incur a $10,000 financial penalty. At a recent meeting of the purchasing and production managers to discuss the production plans of RT for June, the following resource restrictions for June were identified:
Direct labour hours 7,500 hours
Material A 8,500 kgs
Material B 3,000 litres
Machine hours 7,500 hours
Assuming that RT completes the order with the commercial customer, prepare calculations to show, from a financial perspective, the optimum production plan for June 2010 and the contribution that would result from adopting this plan.
The optimum production plan will be:

• A.Contract: R = 250, T = 360 and Market: R = 650 T = 710
• B.Contract: R = 250, T = 360 and Market: R = 500 T = 700
• C.Contract: R = 250, T = 360 and Market: R = 600 T = 710
• D.Contract: R = 250, T = 360 and Market: R = 660 T = 720
• E.Contract: R = 250, T = 360 and Market: R = 500 T = 710

JRL manufactures two products from different combinations of the same resources. Unit selling prices and unit cost details for each product are as follows:

The optimal solution in the previous question shows that the shadow prices of skilled labour and direct material A are as follows:
Skilled labour $ Nil
Direct material A $11.70
Explain the relevance of these values to the management of JRL.
What is the additional contribution that can be earned?

• A.Thus the additional contribution that can be earned and therefore the penalty value at which WRX would decide not to supply the major customer order in full is $4, 825
• B.Thus the additional contribution that can be earned and therefore the penalty value at which WRX would decide not to supply the major customer order in full is $4, 570
• C.Thus the additional contribution that can be earned and therefore the penalty value at which WRX would decide not to supply the major customer order in full is $3, 825
• D.Thus the additional contribution that can be earned and therefore the penalty value at which WRX would decide not to supply the major customer order in full is $5, 825

A flexible budget is a budget that is:

• A.changed in response to changes in the level of activity
• B.set prior to the control period and not subsequently changed in response to changes in activity period has expired
• C.changed in response to changes in costs
• D.continuously updated by adding a further accounting period when the earliest accounting period has expired

TP makes wedding cakes that are sold to specialist retail outlets which decorate the cakes according to the customers' specific requirements. The standard cost per unit of its most popular cake is as follows:

The general market prices at the time of purchase for Ingredient A and Ingredient B were $23 per kg and $20 per kg respectively. TP operates a JIT purchasing system for ingredients and a JIT production system; therefore, there was no inventory during the period.
What was the material price planning variance for ingredient B?

• A.The material price planning variance - Ingredient B was $54 000 F
• B.The material price planning variance - Ingredient B was $64 000 F
• C.The material price planning variance - Ingredient B was $57 000 F
• D.The material price planning variance - Ingredient B was $59 000 F