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C1模拟题（三）

来源：高顿网校 2014-03-11

　　Question 11

　　An engineering firm operates a job costing system. Production overhead is absorbed at the rate of $8.50 per machine hour. In order to allow for non-production overhead costs and profit, a mark up of 60% of prime cost is added to the production cost when preparing price estimates.

　　The estimated requirements of job number 808 are as follows:

　　Direct materials $10,650

　　Direct labour $3,260

　　Machine hours 140

　　The estimated price notified to the customer for job number 808 will be

　　A. $22,256

　　B. $22,851

　　C. $23,446

　　D. $24,160

　　Question 12

　　The diagram represents the behaviour of a cost item as the level of output changes.

　　Which ONE of the following situations is described by the graph?

　　A. Discounts are received on additional purchases of material when certain quantities are purchased.

　　B. Employees are paid a guaranteed weekly wage, together with bonuses for higher levels of production.

　　C. A licence is purchased from the government which allows unlimited production.

　　D. Additional space is rented to cope with the need to increase production.

　　Question 13

　　A hospital’s records show that the cost of carrying out health checks in the last five accounting periods have been as follows:

　　Period Numberof patients seen Total cost ($)

　　1 650 17,125

　　2 940 17,800

　　3 1260 18,650

　　4 990 17,980

　　5 1150 18,360

　　Using the high-low method and ignoring inflation, the estimated cost of carrying out health checks on 850 patients in period 6 is:

　　A. $17,515

　　B. $17,570

　　C. $17,625

　　D. $17,680

　　Question 14

　　Which ONE of the following statements is true?

　　A. The total variable cost varies with a measure of activity.

　　B. A variable cost is an unavoidable cost.

　　C. A variable cost is not relevant for decision-making.

　　D. A variable cost becomes fixed in the long run.

　　Question 15

　　The following data have been collected for four cost types; W, X, Y, and Z at two activity levels.

　　Where V = variable, SV = semi-variable and F = fixed, assuming linearity, the four cost types W, X, Y and Z are respectively:

　　Question 16

　　Fixed costs are conventionally deemed to be:

　　A. Constant per unit of output

　　B. Constant in total when production volume changes

　　C. Outside the control of management

　　D. Those unaffected by inflation

　　Question 17

　　Based on the data below, what is the amount of the overhead under-/over-absorbed?

　　Invoices paid in the month after sale 60%

　　Invoices paid in the second month after sale 20%

　　Invoices paid in the third month after sale 15%

　　Bad debts 5%

　　Credit sales for June to August 2011 are budgeted as follows:

　　June $100,000

　　July $150,000

　　August $130,000

　　Customers paying in the month after sale are entitled to deduct a 2% settlement discount.

　　Invoices are issued on the last day of the month.

　　The amount budgeted to be received in September 2011 from credit sales is:

　　A. $115,190

　　B. $116,750

　　C. $121,440

　　D. $123,000

　　Question 19

　　A flexible budget is;

　　A. A budget which by recognising different cost behaviour patterns is designed to change as the volume of activity changes.

　　B. A budget for a defined period of time which includes planned revenues, expenses, assets, liabilities and cash flow.

　　C. A budget which is prepared for a period of one year which is reviewed monthly, whereby each time actual results are reported, a further forecast period is added and the intermediate period forecasts are updated.

　　D. A budget of semi-variable production costs only.

　　Question 20

　　The following extract is taken from the overhead budget of X:

　　Budgeted activity 50% 75%

　　Budgeted overhead $100,000 $112,500

　　The overhead budget for an activity level of 80% would be

　　A. $115,000
　　B. $120,000

　　C. $136,000

　　D. $160,000

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