題目

WQT Co manufactures a single product and an extract from their flexed budget for production costs is as follows.

?????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? Activity level

???????????????????????????????????????????????????????????????????????????????????????????????????????????????? ?80%????????????????? 90%

??????????????????????????????????????????????????????????????????????????????????????????????????????????????????? $???????????????????????$

Direct material??????????????????????????????????????????????????????????????????????????????????????????2,400????????????????? 2,700

Labour????????????????????????????????????????????????????????????????????????????????????????????????????? 2,120????????????????? 2,160

Production overhead??????????????????????????????????????????????????????????????????????????????? 4,060????????????????? 4,080?

???????????????????????????????????????????????????????????????????????????????????????????????????????????????? 8,580????????????????? 8,940

What would the total production cost allowance be in a budget flexed at the 83% level of activity? (to the nearest $)

A

$6,266

B

$6,888

C

$8,586

D

$8,688

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Chapter15Budgeting

The total production cost allowance in a budget flexed at the 83% level of activity would be $8,688 (to the nearest $)

Direct material cost per 1% = $30

Labour and production overhead：

?????????????????????????????????????????????????????????????????????????????? $

At???????????????????? 90%??????????????? activity????????????????? 6,240

At?????????????????????80%??????????????? activity????????????????? 6,180

Change????????? ?10%?????????????????????????????????????????????? 60

Variable cost per 1% activity =$60/10% =$6

Substituting in 80% activity：

Fixed cost of labour and production overhead =$6,180-(80x$6)

????????????????????????????????????????????????????????????????????????? =$5,700

Flexed budget cost allowance:

????????????????????????????????????????????????????????????????????????????????????????????????????????????? $

Direct material $30 x 83???????????????????????????????????????????????????????????????????? 2,490

Labour and production overhead：

??????????????? variable $6 x 83?????????????????????????????????????????????????????????????????? 498?

???????????????? fixed?????????????????????????????????????????????????????????????????????????????????? 5,700

????????????????????????????????????????????????????????????????????????????????????????????????????????????8,688

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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