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2021年acca考试F2科目第九章练习题与解析(51)进入阅读模式

2021年acca考试F2科目第九章练习题与解析(51) 进入阅读模式 点我咨询

2020-12-22 09:00:17| 来源:中公财经

成功哪有看起来那么容易?在备考的路上,最有希望通过的人总是最孤独的。这个时候,只要我们坚持初心,持之以恒,才能滴水穿石,获得最终得突破。每日坚持练习两道acca考试题目,坚持下去,你会发现一个不一样的自己~

【单选题】Cost and selling prices details for product A are as follows.

Direct materials $10.20 per unit
Direct labour $12.00 per unit
Variable overhead $5.80 per unit
Fixed overhead absorption rate $8.00 per unit
Profit $14.00 per unit
Selling price $50.00 per unit

Budgeted production for the month was 6,200 units although the company managed to produce 7,000 units, selling 6,500 of them and incurring fixed overhead costs of $64,000. What is the marginal costing profit for the month?

A. $75,000

B. $79,000

C. $83,000

D. $87,000

【单选题】The following information is about for period 9.

Opening inventory 9,000 units
Closing inventory 15,000 units
Absorption costing profit $201,000
Marginal costing profit $180,000

If the budgeted total fixed costs for the company was $87,500, what was the budgeted level of activity in units?

A. 145,833

B. 21,000

C. 25,000

D. 306,250

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(责任编辑:张凤娇)
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