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BA2 PDF DEMO:

QUESTION NO: 1
CL produces a household detergent in a single process. Information for this process for last month is as follows:
(a) Materials input - 11,000 Litres at £2.00 per litre.
(b) Conversion costs - £23,000
(c) Output during the month - 8,000 litres.
(d) There were 2,000 units of closing work in progress which was complete as to materials and 35% complete as to conversion.
(e) Normal loss for the month was 5% of input and all losses have a scrap value of 50p per litre.
(f) There is no opening work in progress.
The value of finished output during the month (to the nearest £) was:
Answer:
£36741

QUESTION NO: 2
Refer to the exhibit.
John Brown is a machine operative in a manufacturing company. An analysis of his gross pay for the week is given below:
During the week John was idle for 6 hours due to machine breakdown and maintenance.
The total indirect labour costs included in John's gross pay was:
Answer:
$87

QUESTION NO: 3
The year-to-date results at the end of month 9 included sales revenue of $3,600,000 and variable costs of
$2,100,000.
During month 10, sales revenue was $450,000 and variable costs were $270,000.
What year-to-date contribution to sales ratio (C/S ratio) would be reported at the end of month 10?
A. 70,9%
B. 41,5%
C. 40,0%
D. 58,5%
Answer: D

QUESTION NO: 4
Overhead absorption is best described as:
A. The charging of overheads to cost units produced
B. The identification of costs specifically attributable to a particular cost centre
C. The process of sharing costs amongst two or more cost centres
D. The identification of overhead cost variances
Answer: A

QUESTION NO: 5
Which of the following best describes a step cost?
A. A cost which increases per unit until activity reaches a critical level; thereafter the cost increases to a higher level and the unit cost remains constant until the next critical activity level is reached.
B. A cost which remains constant until activity reaches a critical level; thereafter the cost increases to a higher level and the unit cost remains constant until the next critical activity level is reached.
C. A cost which remains constant until activity reaches a critical level; thereafter the cost increases to a higher level and the total cost remains constant until the next critical activity level is reached.
D. A cost which increases steadily until activity reaches a critical level; thereafter the cost increases to a higher level and the total cost remains constant until the next critical activity level is reached.
Answer: C

Fortinet FCP_ZCS-AD-7.4 - 敢於追求,才是精彩的人生,如果有一天你坐在搖晃的椅子上,回憶起自己的往事,會發出會心的一笑,那麼你的人生是成功的。 而Royalholidayclubbed網站的最新版的考古題就確保您通過此認證,Oracle 1Z0-1042-25題庫是由多位專業的資深講師研究而來,成就您的夢想! Amazon SOA-C02-KR - 努力學習考試要求的所有的相關知識就是其中的一種方法。 Google Associate-Google-Workspace-Administrator - 能使Royalholidayclubbed在這麼多同行中脫穎而出的原因是我們有相當準確確命中考題的考試練習題和答案以及可以對考試練習題和答案迅速的更新。 用一下Royalholidayclubbed的Huawei H20-698_V2.0考古題怎麼樣?這個考古題可以說是與Huawei H20-698_V2.0考試相關的所有參考資料中最優秀的資料。

Updated: May 28, 2022

 

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Revised: 21 Oct 2007

 

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