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湖北CGA考生看这里~CGA加拿大注册会计师MA1考试练习题

来源： 高顿网校 2014-09-12
　　湖北CGA考生看这里~CGA加拿大注册会计师MA1考试练习题~
 
　　1、Job 827 was recently completed. The following data have been recorded on its job cost sheet:
 

 
　　The company applies manufacturing overhead on the basis of machine-hours. The predetermined overhead rate is $13 per machine-hour.
 
　　Required:
　　Compute the unit product cost that would appear on the job cost sheet for this job.
 
　　2、The following data have been provided by Witty Corporation, which uses the weighted-average method in its process costing. The data are for the company's Shaping Department for March.
 

 
　　Required:
　　Compute the equivalent units of production for both materials and conversion costs for the Shaping Department for March using the weighted-average method.
 
　　3、Data concerning Uthe Corporation's single product appear below:
 

 
　　Fixed expenses are $522,000 per month. The company is currently selling 6,000 units per month.
 
　　Required:
　　The marketing manager would like to cut the selling price by $19 and increase the advertising budget by $30,900 per month. The marketing manager predicts that these two changes would increase monthly sales by 1,600 units. What should be the overall effect on the company's monthly net operating income of this change? Show your work!
 
　　4、Last year, Brunkow Corporation's variable costing net operating income was $93,500 and ending inventory increased by 800 units. Fixed manufacturing overhead cost per unit was $7.
 
　　Required:
　　Determine the absorption costing net operating income for last year. Show your work!
 
　　高顿网校小编寄语：多则价谦，万物皆然，唯独知识例外。知识越丰富，则价值就越昂贵。——马戈

 
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