題目

A new company has set up a marginal costing system and has a budgeted contribution for the period of $26,000 based on sales of 13,000 units and production of 15,000 units. This level of production represents the firm's expected long-term level of production. The company's budgeted fixed production costs are $3,000 for the period.

What would the budgeted profit be if the company were to change to an absorption costing system?

A

$22,600

B

$23,400

C

$25,600

D

$26,400

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Chapter9AbsorptionandmarginalCosting

In an absorption costing system, the fixed cost per unit would be $3,000/15,000 units = $0.20 per unit.

Budgeted profit with marginal costing = Contribution - Fixed costs =$26,000 - $3,000 = $23;000.

By switching to absorption costing, in a period when inventory levels increase by 2,000 units, absorption costing profit would be higher by 2,000 units x fixed cost per unit, i.e. by 2;000 x $0.20 = $400.

Absorption costing profit = $23,000 + $400 = $23,400.

多做幾道

Which of the following statements about management accounting information is/are true?

(i) They must be stated in purely monetary terms.

(ii) Limited companies must, by law, prepare management accounts.

(iii) They serve as a future planning tool and are not used as an historical record.

A

(i), (ii) and (iii)

B

(i) and (ii)

C

(ii) only

D

None of the statements is true

Which of the following statements is/are correct?

(i) A management control system is a term used to describe the hardware and software used to drive a database system which produces information outputs that are easily assimilated by management.

(ii) An objective is a course of action that an organisation might pursue in order to achieve its strategy.

(iii) Information is data that has been processed into a form meaningful to the recipient.

A

(i), (ii) and (iii)

B

(i) and (iii)

C

(ii) and (iii)

D

(iii) only

Good information should have certain qualities. Which of the following are qualities of good information?(i) Complete(ii) Extensive(iii) Relevant(iv) Accurate

A

(i), (ii) and (iii)

B

(i), (iii) and (iv)

C

(ii) and (iv)

D

All of them

Monthly variance reports are an example of which one of the following types of management information?

A

Tactical

B

Strategic

C

Non-financial

D

Operational

Which of the following statements is/are correct?

(i) Information for decision-making should incorporate uncertainty in some way

(ii) The data used to prepare financial accounts and management accounts are the

A

(i) is true and (ii) is false

B

(ii) is true and (i) is false

C

Both are true

D

Both are false

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