CIMAPRO19-P01-1 試験問題を無料オンラインアクセス

GH manufactures a product using skilled labour and high quality materials. The company operates a standard costing system and a just-in-time (JIT) purchasing and production system. The standard selling price and variable costs for one unit of the product are as follows:


Calculate the following variances for October, taking account of the more detailed information regarding the labour mix:
(i) The total labour efficiency variance
(ii) The total labour mix variance
(iii) The total labour yield variance
Select the correct statements.

• A.Labour mix variance: $ 66 000 F
• B.Labour mix variance: $ 75 000 F
• C.Labour efficiency variance: $ 78 000 F
• D.Labour yield variance: $ 144 000 A
• E.Labour efficiency variance: $ 78 000 A
• F.Labour mix variance: $ 63 000 A
• G.Labour efficiency variance: $ 98 000 A
• H.Labour efficiency variance: $ 88 000 F

A special contract requires 640 units of component T.
The inventory of 280 units of component T cost $0.20 per unit but the component is not currently used by the company.
The current market price of component T is $0.24 per unit but the inventory could be sold for $0.15 per unit.
The relevant cost of the units of component T required for the special contract is:

• A.$100.40
• B.$153.60
• C.$128.40
• D.$142.40

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 yield variance?

• A.The material yield variance was $155 000 A
• B.The material yield variance was $175 500 A
• C.The material yield variance was $98 500 A
• D.The material yield variance was $155 500 A
• E.The material yield variance was $175 000 A

A company sells and services photocopying machines. Its sales department sells the machines and consumables, including ink and paper, and its service department provides an after sales service to its customers. The after sales service includes planned maintenance of the machine and repairs in the event of a machine breakdown. Service department customers are charged an amount per copy that differs depending on the size of the machine.
The company's existing costing system uses a single overhead rate, based on total sales revenue from copy charges, to charge the cost of the Service Department's support activities to each size of machine.
The Service Manager has suggested that the copy charge should more accurately reflect the costs involved. The company's accountant has decided to implement an activity-based costing system and has obtained the following information about the support activities of the service department:

Calculate the annual profit per machine for each of the three sizes of machine, using the current basis for charging the costs of support activities to machines.

• A.The profit per machine for the medium machine was: $1276
• B.The profit per machine for the medium machine was: $1376
• C.The profit per machine for the medium machine was: $1350
• D.The profit per machine for the medium machine was: $1250

A snowboard manufacturer is considering investing in technology that will give a good indication of how heavy snowfall will be in the future. The predictions tend to be reasonably accurate.
The current budgeted profit for the year is £2,560,000 but if they invest in this technology and it works, the expected profit will be £2,640,000. The manufacturer is willing to invest a maximum of £40,000 into the venture.
What is the expected profit if the investment is NOT made?

• A.£2,640,000
• B.£2,560,000
• C.£2,520,000
• D.£2,600,000