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单选题 The following items may be used in costing batches. (i) Actual material cost (ii) Actual manufacturing overheads (iii) Absorbed manufacturing overheads (iv) Actual labour cost Which of the above are contained in a typical batch cost
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时间：2025-06-11 11:13:10
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题目1单选题
State which of the following are characteristics of service costing. (i) High levels of indirect costs as a proportion of total costs (ii) Use of composite cost units (iii) Use of equivalent unitsA. (i) onlyB. (i) and (ii) onlyC. (ii) onlyD. (ii) and (iii) only
题目2单选题
Which of the following are characteristics of job costing? I Production is customer driven II A separate record is kept for each job III The units of production are indistinguishable from each otherA. I and II onlyB. I and III onlyC. II and III onlyD. I only
题目3单选题
Which of the following costing methods is most likely to be used by a company involved in the manufacture of liquid soapA. Batch costingB. Service costingC. Job costingD. Process costing
题目4单选题
A firm makes special assemblies to customers' orders and uses job costing. The data for a period are: - Job number AA10 Job number BB15 Job number CC20 Opening WIP 26,800 42,790 0 Material added in period 17,275 0 18,500 Labour for period 14,500 3,500 24,600 The budgeted overheads for the period were $126,000. Job number BB15 was completed on the last day of the period. What was the approximate value of closing work-in-progress at the end of the periodA. $58,575B. $101,675C. $217,323D. $227,675
题目5单选题
The following items may be used in costing batches. (i) Actual material cost (ii) Actual manufacturing overheads (iii) Absorbed manufacturing overheads (iv) Actual labour cost Which of the above are contained in a typical batch costA. (i), (ii) and (iv) onlyB. (i) and (iv) onlyC. (i), (iii) and (iv) onlyD. (i), (ii), (iii) and (iv)
题目6单选题
Which of the following would be appropriate cost units for a passenger coach company? (i) Vehicle cost per passenger-kilometre (ii) Fuel cost for each vehicle per kilometre (iii) Fixed cost per kilometreA. (i)onlyB. (i) and (ii) onlyC. (i) and (iii) onlyD. (ii) and (iii) only
题目7单选题
Which of the following would be considered a service industry? (i) An airline company (ii) A railway company (iii) A firm of accountantsA. (i) and (ii) onlyB. (i) and (iii) onlyC. (i), (ii) and (iii)D. (ii) and (iii) only
题目8单选题
The following information relates to a management consultancy organisation: Salary cost per hour for senior consultants $40 Salary cost per hour for junior consultants $25 Overhead absorption rate per hour applied to all hours $20 The organisation adds 40% to total cost to arrive at the final fee to be charged to a client. Assignment number 789 took 54 hours of a senior consultants time and 110 hours of junior consultants' time. What is the final fee to be charged for Assignment 789A. $6,874B. $10,696C. $11,466D. $12,642
题目9单选题
Last year, Bryan Air carried excess baggage of 250,000 kg over a distance of 7,500 km at a cost of $3,750,000 for the extra fuel. What is the cost per kg-kmA. $0.002 per kg-kmB. $2.00 per kg-kmC. $33.33 per kg-kmD. $500.00 per kg-km
题目10单选题
(Exam question) A truck delivered sand to two customers in a week. The following details are available. Customer Weight of goods delivered (kilograms) Distance Covered (kilometres) X 500 200 Y 180 1,200 - 680 1,400 The truck cost $3,060 to operate in the week. Each customer delivery was carried out separately, and the truck made no other deliveries in the week. What is the cost per kilogram/kilometre of sand delivered in the week (to the nearest $0.001)A. $0.003B. $0.01C. $2.186D. $4.500
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