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ACCA考试 F2考试试题每日一练（2）
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1. A company operates a job costing system. Job number 1207 requires $80 of direct materials and $120 of direct labour. Direct labour is paid at a rate of $12 per hour. Direct expenses for the job are $50. Production overheads are absorbed at a rate of $40 per direct labour hour and non-production overheads are absorbed at a rate of 110% of prime cost.
What is the total cost of job number 1207?
$()
答案:$925
Prime cost= $250 (80 + 120 + 50)
Overheads = $675 ((120/ 12)x40) + (1.1 X 250)
Total cost= $925 (250 + 675)
2. Which TWO of the following problems are associated with performance measurement in public sector organisations?
A.The profit is difficult to measure
B.Unable to compare with the competition
C.Performance measures are difficult to define
D.Regional benchmarking cannot be carried out
答案： Unable to compare with the competition and Performance measures are difficult to define
It is not possible to compare with the competition. With public sector services there is rarely any market competition. This makes it difficult to know whether they are performing well.
Performance measures are difficult to define. Measures of output quantity and output quality provide insufficient evidence of, for example, a local authority\'s success in serving the community.
Regional benchmarking is a useful way of overcoming performance measurement problems in the public sector.
Public sector organisations rarely exist to make a profit so attempts to measure profit are invalid.
3. A company manufactures and sells a single product. Next year the budgeted total fixed production costs are $480,000, budgeted sales are 24,000 units and budgeted production is 25,000 units. The budgeted profit for next year using absorption costing principles is $57,500.What is the budgeted profit for next year using marginal costing principles?
A.$76,700
B.$77,500
C.$38,300
D.$37,500
答案：$38,300
Budgeted fixed production cost per unit = $19.2 (480,000 125,000)
Marginal costing profit = $38,300 (57 ,500 - (25,000 - 24,000)x 19.2)
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