BA2 무료 덤프문제 온라인 액세스

A company uses an integrated accounting system.
The accounting entries for the issue of direct materials to production would be:

• A.Debit: raw material control account
  Credit: production overhead control account
• B.Debit: work in progress control account
  Credit: raw material control account
• C.Debit: raw material control account
  Credit: work in progress control account
• D.Debit: cost of sales control account
  Credit: raw material control account

Refer to the exhibit.

A company issued its production budget based on an anticipated output of 2000 units. The actual output for the period was 1500 units. The details of the costs are shown below:
What was the budget expenditure variance?

• A.£17,000 favourable
• B.£4,500 favourable
• C.£4,500 adverse
• D.£18,000 adverse

The decision rule to use when determining the optimal production plan if there is a scarce resource is:

• A.Maximise contribution per unit
• B.Maximise contribution per unit of scarce resource
• C.Maximise profit per unit of scarce resource
• D.Maximise profit per unit

Refer to the Exhibit.

The following budgetary information is available for a department in a manufacturing company:
The production overhead absorption rate percentage, when the percentage on prime cost is used, is:

A sales manager has analysed a sample of 350 sales transactions from the latest period. The manager wishes to investigate:
how many customers made their purchase online using the internet and how many purchased by telephone.
how many were new customers and how many were placing repeat orders.
The following table shows the results of the analysis.

If the pattern of sales occurs next period, the probability of a particular sale being a repeat order placed online is closest to:

• A.0.11
• B.0.35
• C.0.40
• D.0.16