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F5考试选择题:有关产品生命周期的相关考题

2019-01-06 11:35:47| 安徽中公教育网

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【Questions】

1 A manufacturing company which produces a range of products has developed a budget for the life-cycle of a new

product, P. The information in the following table relates exclusively to product P:

Lifetime total Per unit

Design costs $800,000

Direct manufacturing costs $20

Depreciation costs $500,000

Decommissioning costs $20,000

Machine hours 4

Production and sales units 300,000

The company’s total fixed production overheads are budgeted to be $72 million each year and total machine hours

are budgeted to be 96 million hours. The company absorbs overheads on a machine hour basis.

What is the budgeted life-cycle cost per unit for product P?

A $24·40

B $25·73

C $27·40

D $22·73

2 A company makes and sells product X and product Y. Twice as many units of product Y are made and sold as that of

product X. Each unit of product X makes a contribution of $10 and each unit of product Y makes a contribution of

$4. Fixed costs are $90,000.

What is the total number of units which must be made and sold to make a profit of $45,000?

A 7,500

B 22,500

C 15,000

D 16,875

3 Product GX consists of a mix of three materials, J, K and L. The standard material cost of a unit of GX is as follows:

$

Material J 5 kg at $4 per kg 20

Material K 2 kg at $12 per kg 24

Material L 3 kg at $8 per kg 24

During March, 3,000 units of GX were produced, and actual usage was:

Material J 13,200 kg

Material K 6,500 kg

Material L 9,300 kg

What was the materials yield variance for March?

A $6,800 favourable

B $6,800 adverse

C $1,000 favourable

D $1,000 adverse

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