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2021年acca考试F2科目第十章练习题与解析(60)进入阅读模式

2021年acca考试F2科目第十章练习题与解析(60) 进入阅读模式 点我咨询

2020-12-23 09:29:09| 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】A company operates a job costing system. The estimated costs for job number Y967 are as follows.

Direct materials 2 kilograms @ $18 per kilogram
Direct labour 22 hours @ $7 per hour
Variable production overheads $1.5 per direct labour hour
Fixed production overheads Budgeted to be $100,000 and to be recovered on the basis of the total of 25,000 direct labour hours for the year.

Other overheads, such as marketing, distribution and administration, are recovered at the rate of $60 per job.

What is the total cost of Job Y967?

A. $287

B. $311

C. $341

D. $371

【单选题】A company provides special production for customers’ orders and uses job costing. The data for three jobs are as follows:

  Job number X101 Job number Y201 Job number Z301
  $ $ $
Opening WIP 33,700 0 56,420
Material added in period 18,425 25,400 0
Labour for period 17,500 20,500 12,000

The budgeted overheads for the period were $156,000.

Job number Z301 was completed in the period.

What overhead should be apportioned to Job number Z301 for the period?

A. $37,440

B. $54,600

C. $55,800

D. $63,960

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(责任编辑:张凤娇)
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