大学MOOC ACCA绩效管理F5(黄淮学院)1457656167 最新慕课完整章节测试答案
PartASpecialistcostandmanagementaccountingtechniques
第一周练习
1、单选题：
The following data relate to costs, output volume and cost drivers of Heighway Rubbery Co for June 20X1. Product PProduct QProduct R Total 1Production and sales3,000 units2,000 units1,500 units 2Direct production costs$ per unit$ per unit$ per unit Direct materials12 11 8 $70,000 Direct labour362$24,000 3Labour hours per unit 15 17 10 $94,000 1/211/3 4Machine hours per unit2 1 2 5Number of production runs8 2 10 20 6Number of deliveries to customers3 2 10 15 7Number of production orders30 5 15 50 8Number of deliveries of materials17 32040 into store $ 9Production overhead costs Machining 71,500 Set-up costs 10,500 Materials handling (receiving) 35,000 Packing costs (despatch) 22,500 Engineering 25,500 165,000 Indirect production overheads that are not driven by production volume are: ItemCost driverSet-up costsProduction runsMaterials handlingDeliveries of materialsPackingDeliveries to customersEngineeringProduction orders What would be the full production cost per unit of product R if overheads are absorbed on the basis of direct labour hours?
选项：
A: $13.75
B: $23.75
C: $30
D: $51.25
答案: 【 $23.75】
2、单选题：
The following data relate to costs, output volume and cost drivers of Heighway Rubbery Co for June 20X1. Product PProduct QProduct R Total 1Production and sales3,000 units2,000 units1,500 units 2Direct production costs$ per unit$ per unit$ per unit Direct materials12 11 8 $70,000 Direct labour362$24,000 3Labour hours per unit 15 17 10 $94,000 1/211/3 4Machine hours per unit2 1 2 5Number of production runs8 2 10 20 6Number of deliveries to customers3 2 10 15 7Number of production orders30 5 15 50 8Number of deliveries of &nbs