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質問 1：
A clinic offers two types of procedure, A and B.
The clinic uses activity-based costing. The general facility overhead cost for next year is budgeted to be
$8,601,600. The cost driver is the length of patient stay.
Additional data:
What is the general facility overhead cost for each Procedure B?
A. $1,536
B. $64
C. $90
D. $3,072
正解：D
質問 2：
Which one of the following would NOT be included in a decision to close a division of an organization?
A. Redundancy pay for employees of the division
B. Head office overheads absorbed on the basis of the number of units produced
C. Fixed costs directly attributable to the division
D. Sale of unwanted non-current assets
正解：B
質問 3：
An entity manufactures two products.
The sales revenues of the products are in the constant mix of 3:1. Forecast data for next period are as follows:
The margin of safety for next period is $30,000 of sales revenue. Fixed costs are constant at all levels of output.
What is the forecast profit for next period?
Give your answer to the nearest whole number.
正解：
$15000
質問 4：
D3 makes 2 types of toilets - the Executive (Ex) and the Classic (CI). Direct labour costs $6 per hr and overheads are absorbed on a machine hour basis. The overhead absorption rate for the period is $28 per machine hour. What is the traditional cost per unit for (Ex) and (CI)?
A. (Ex) 63, (CI) 48
B. (Ex) 60, (CI) 56
C. (Ex) 62, (CI) 52
D. (Ex) 58, (CI) 53
E. (Ex) 65, (CI) 49
正解：E
質問 5：
A company manufactures three products X, Y and Z.
The company is currently operating at full capacity and is unable to meet the full sales demand for Product Z.
According to the latest management accounts, Product Y is loss making, whilst X and Z both make strong positive contributions.
Which of the following is relevant when making a decision on whether or not to discontinue the manufacture of Product Y?
A. The salary of the sales manager who deals with all three products.
B. The contribution from additional sales of Product Z.
C. The cost of market research carried out last month to establish if sales of Product Y are likely to improve.
D. The rent and rates of the factory used to make the three products.
正解：B
A clinic offers two types of procedure, A and B.
The clinic uses activity-based costing. The general facility overhead cost for next year is budgeted to be
$8,601,600. The cost driver is the length of patient stay.
Additional data:
What is the general facility overhead cost for each Procedure B?
A. $1,536
B. $64
C. $90
D. $3,072
正解：D
質問 2：
Which one of the following would NOT be included in a decision to close a division of an organization?
A. Redundancy pay for employees of the division
B. Head office overheads absorbed on the basis of the number of units produced
C. Fixed costs directly attributable to the division
D. Sale of unwanted non-current assets
正解：B
質問 3：
An entity manufactures two products.
The sales revenues of the products are in the constant mix of 3:1. Forecast data for next period are as follows:
The margin of safety for next period is $30,000 of sales revenue. Fixed costs are constant at all levels of output.
What is the forecast profit for next period?
Give your answer to the nearest whole number.
正解：
$15000
質問 4：
D3 makes 2 types of toilets - the Executive (Ex) and the Classic (CI). Direct labour costs $6 per hr and overheads are absorbed on a machine hour basis. The overhead absorption rate for the period is $28 per machine hour. What is the traditional cost per unit for (Ex) and (CI)?
A. (Ex) 63, (CI) 48
B. (Ex) 60, (CI) 56
C. (Ex) 62, (CI) 52
D. (Ex) 58, (CI) 53
E. (Ex) 65, (CI) 49
正解：E
質問 5：
A company manufactures three products X, Y and Z.
The company is currently operating at full capacity and is unable to meet the full sales demand for Product Z.
According to the latest management accounts, Product Y is loss making, whilst X and Z both make strong positive contributions.
Which of the following is relevant when making a decision on whether or not to discontinue the manufacture of Product Y?
A. The salary of the sales manager who deals with all three products.
B. The contribution from additional sales of Product Z.
C. The cost of market research carried out last month to establish if sales of Product Y are likely to improve.
D. The rent and rates of the factory used to make the three products.
正解：B
日向** -
図表など適宜に使い、非常にわかりやすくP1説明されています。