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ACCA考试 F2考试试题每日一练(7)
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1. One material is used in the manufacture of product X. The total cost of the material(purchased and used) in a period was $4,000. In the period the direct material price and usage variances were $200 adverse and $300 favourable respectively and 1 ,000 units were manufactured.What is the standard direct material cost per unit for product X?
A.$3.80
B.$3.90
C.$4.10
D.$4.30
答案:$4.10
Total cost = $4 ,000
L ess the adverse direct material price variance $200 plus the favourable direct material usage variance = $4, 100 (total standard material cost)
Total standard cost per unit = $4.10 (4,100/ 1,000)
2. Last month the opening inventory was 6,000 units and the closing inventory was 4,000 units. Using absorption costing this closing inventory was valued at $33,000. Usingmarginal costing last month\'s profit was $50,000 and using absorption costing it was $41,000.What was the variable production cost per unit last month?
A.$6.00
B.$3.75
C.$4.50
D.$8.25
答案:$3.75
Inventory value per unit = $8.25 (33,000 / 4,000)
This value is made up of variable and fixed costs as it was calculated under the absorption costing method.
The diference between marginal and absorption costing profit is fixed cost.
3. Which of the following defines the prime cost of a product?
A.The total production cost of a product
B.The material cost of a product
C.The cost of making the first unit of a product
D.The total direct costs of a product
答案:The total direct costs of a product
The prime cost of a product is the total of all the direct costs of the product.
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