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CMA阶段性测试(成本)1-2

发表时间:2015-01-05 来源:
【编者按】CMA阶段性测试(成本)1-2

3-6. Kimber Company has the following unit cost for the current year:

Raw materials

$20.00

Direct labor

$25.00

Variable manufacturing overhead

$10.00

Fixed manufacturing overhead

$15.00

Total unit cost

$70.00

Fixed manufacturing cost is based on an annual activity level of 8,000 units. Based on these data, the total manufacturing cost expected to be incurred to manufacture 9,000 units in the current year is

A. $560,000

B. $575,000

C. $615,000

D. $630,000

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3-7. This year, ABC Company has sales of 75,000 units and production of 100,000 units. Other information are given below:

Direct labor cost

$187,500

Variable manufacturing overhead

$100,000

Direct materials cost

$150,000

Variable selling expense

$100,000

Fixed administrative expense

$100,000

Fixed manufacturing overhead

$200,000

If there is no beginning inventory, according to absorption costing, the value of the end of period inventory is

A. $159,375

B. $184,375

C. $209,375

D. $279,175

, I$ ]' b8 v6 H6 K+ ~) j
 

3-8. ABC Company has the following information last year:

§ Produced 1000 units, sold 900 units, consistent with budget

§ No beginning and ending work in progress inventory, no beginning finished product inventory

§ Budget fixed cost equal actual fixed cost, variable manufacturing costs are only affected by production volume, variable selling expense are only affected by sales volume

Details are given below:

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Per unit

Price

$100

Direct materials

$30

Direct labor

$20

Variable manufacturing overhead

$10

Fixed manufacturing overhead

$5

Variable selling expense

$12

Fixed selling expense ($3,600 in total)

$4

Fixed administrative expense ($1,800 in total)

$2

If ABC uses absorption costing, what is the company’s operating profit last year?

A. $13,600

B. $14,800

C. $15,300

D. $15,840

 

3-9. If beginning of period inventory is greater than end of period inventory, which of the following statement about absorption costing and variable costing is correct?

A. Reported profit under absorption costing is higher

B. Reported profit under variable costing is higher

C. Reported profit under these two methods are the same

D. Cannot be compared

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3-10. ABC Company uses job-order costing and distribute total manufacturing overhead by $5.75/DL hour. It currently considers distributing manufacturing overhead by department instead, relevant information are given below:

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Processing

Assembly

Allocation basis

Machine hours

Direct labor hours

Department manufacturing overhead

$850,000

$300,000

Machine hours used

250,000

30,000

Direct labor hours used

75,000

125,000

ABC compared the two allocation methods. For the first job, incurs overhead cost $23,000 under the total allocation method and $23,750 under department allocation method. For the second job, uses 5,000 machine hours and 3,000 direct labor hours, of which 1700 hours are from the assembly department. ABC Company should

A. Change to the department allocation method, because for the second job, the two methods has significant differences (over 10%).

B. Change to the department allocation method to better reflect cost relationship。

C. Continue to use the total allocation method, because for the first job, the two methods has no significant differences (less than 10%)

D. Find cost factors to make results from the two methods more consistent

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