CIMAPRO17-BA2-X1-ENG 무료 덤프문제 온라인 액세스

A small airport's management accountant has prepared the following management report on the performance of its four retail outlets.

Which retail outlet has the highest contribution per square metre?

• A.Outlet D
• B.Outlet C
• C.Outlet B
• D.Outlet A

An organisation produces and sells a single product. The organisation's management accountant has reported the following information for the most recent period.

Which TWO of the following statements are valid? (Choose two.)

• A.If the variable cost changed to $16 per unit, the breakeven point would become lower.
• B.If the selling price changed to $22 per unit, the breakeven point would become lower.
• C.If the sales volume changed to 220,000 units, the breakeven point would not change.
• D.If the contribution to sales ratio changed to 30%, the breakeven point would become higher.
• E.If the fixed cost changed to $445,000, the breakeven point would not change.

The possible returns and associated probabilities of two independent projects are as follows:

It has been decided that both projects are to be launched.
Which TWO of the following statements are correct? (Choose two.)

• A.The probability of the total return being a loss is 0.10.
• B.The probability of making a total return of exactly $5,000 gain is 0.02.
• C.The expected value of the total return is $40,000 gain.
• D.The probability of the total return being a gain is less than 1.00.
• E.The expected value of the total return is $41,500 gain.

The budget and actual cost statements for the production department for the latest period were as follows.

Notes.
1. The 10% increase in production was required to meet unexpected additional sales demand.
2. The production manager is responsible for negotiating the price of materials with suppliers.
3. The normal working time is 900 hours per period. Any overtime worked above these 900 hours is paid at a premium of 50%.
In preparing the flexible budget for the latest period, which TWO of the following statements are correct?
(Choose two.)

• A.The material price should be flexed to the actual figure of $3.10 per kg.
• B.The material quantity should be flexed to 60,000 + 10% = 66,000 kg.
• C.The fixed costs should be flexed to $40,000 + 10% = $44,000.
• D.The basic pay hours should not be flexed; they should remain at 1,000 hours.
• E.The overtime hours should be flexed to (1,000 + 10%) - 900 = 200 hours.

The following data are available for a company that produces and sells a single product.
The company's opening finished goods inventory was 2,500 units.
The fixed overhead absorption rate is $8.00 per unit.
The profit calculated using marginal costing is $16,000.
The profit calculated using absorption costing and valuing its inventory at standard cost is $22,400.
The company's closing finished goods inventory is:

• A.8,900 units
• B.3,300 units
• C.1,700 units
• D.3,900 units