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CMA阶段性测试(成本)1-3

发表时间:2015-01-05 来源:
【编者按】CMA阶段性测试(成本)1-3

3-11. ABC Company has two departments: manufacturing and assembly. Information about these two departments are given below:

Department  

Manufacturing

Assembly

Total cost

400

200

Machine hours

10

20

Direct labor hours

4

4

If cost is allocated by machine hours, the manufacturing and assembly cost rates are

5 |3 w, W1 ]* b

Manufacturing   

Assembly

A

$40 / hour

$10 / hour

B

$15 / hour  

$30 / hour

C

$100 / hour

$10 / hour

D

$100 / hour

$50 / hour

3-12. ABC Company produces two types of shampoos, regular version and luxurious version. The regular version is produced in large volumes using the basic production process. The luxurious version has 10 different favors offered by season. the luxurious version also require large amount of direct labor for special packaging. Which costing method is most appropriate for this company?

A. Activity-based costing

B. Job-order costing

C. Variable costing

D. Absorption costing

2 v: f/ p6 d% K

3-13. ABC Company uses life-cycle costing to price a new product X. The product requires 3 years of research and production with costs as follows:

5 n. m0 v2 X) V3 m. ?

Year

Cost

1

$2,250,000

2

$2,000,000

3

$2,750,000

ABC Company expects the products will be sold out in 3 years with sales volume as follows:

Year

Sales volume

1

150,000

2

100,000

3

180,000

ABC Company uses the cost mark-up method with mark-up rate of 10%, what should be the unit price of product X?

A. $16.3

B. $18.4

C. $17.9

D. $18.9

( G+ f+ O3 O! w) f6 r( Q; `

3-14. ABC Company has four departments: two service departments HR and administration; 2 production departments X and Y. Detailed informations are given below:

% ~! w. o3 p0 G# n

Service

Production

 

HR

Administration

X

Y

Department costs before allocation

$400,000

$40,000

$300,000

$150,000

Direct labor hours

10,000

5,000

20,000

10,000

Electricity hours

10,000

500

30,000

40,000

HR department costs are allocated by direct labor hours. Administration department costs are allocated by electricity hours, and is the department that provide the most services for other departments. Use the step method, what is the after-allocation cost for department X?

A. $585,000

B. $545,000

C. $615,000

D. $565,000  

 

3-15. When conducting value-chain analysis, cost can be divided into

A. Direct materials, direct labor, manufacturing overhead

B. Direct materials, direct labor, manufacturing overhead, selling expense

C. Manufacturing cost, selling expense, administrative expense

D. Upstream cost, manufacturing cost, downstream cost

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